Home > Terms > English, UK (UE) > Defined benefit obligation (present value of)
Defined benefit obligation (present value of)
The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Financial services
- Category: Accountancy
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