a
- ABO
- accumulated benefit obligation
- accumulated other comprehensive income
- actual return on plan assets
- amortized gains or losses
- amortized prior service cost
b
- benefit/years of service method
c
- corridor
d
- defined benefit pension plan
- defined contribution pension plan
- derivatives
e
- expected return on plan assets
i
- interest cost
m
- market-related value of plan assets
n
- net periodic pension cost
p
- pension funds
- plan assets
- prior service cost
- projected unit credit actuarial method
r
- return on plan assets
s
- service cost