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