- ABO
- accumulated benefit obligation
- accumulated other comprehensive income
- actual return on plan assets
- actuarial gains or losses
- amortized gains or losses
- amortized prior service cost
- benefit/years of service method
- corridor
- defined benefit pension plan
- defined contribution pension plan
- derivatives
- expected return on plan assets
- interest cost
- market-related value of plan assets
- net periodic pension cost
- pension funds
- plan assets
- prior service cost
- projected unit credit actuarial method
- return on plan assets
- service cost