actuarial gains and losses
11Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …
12unrecognized net gain — or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by… …
13unrecognized net gain or unrecognized net loss — An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by actual investment returns …
14unrecognized net loss — unrecognized net gain or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss …
15Cash balance plan — A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypotheticality of the individual accounts was crucial in the early adoption of such plans… …
16United Kingdom company law — Beside the River Thames, the City of London is a global financial centre. Within the Square Mile, the London Stock Exchange lies at the heart of the United Kingdom s corporations. United Kingdom company law is the body of rules that concern… …
17Insurance — This article is about risk management. For Insurance (blackjack), see Blackjack. For Insurance run (baseball), see Insurance run. In law and economics, insurance is a form of risk management primarily used to hedge against the risk of a… …
18United States trust law — Introduction Most law regulating the creation and administration of trusts in the United States is now statutory at the state level. In August 2004, the National Conference of Commissioners on Uniform State Laws created the first attempt to… …
19Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There …
20National Asset Management Agency — Agency overview Formed Late 2009 Jurisdiction Ireland …
