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ACCUMULATED BENEFIT OBLIGATION (ABO)

Statistics Directorate    
French Equivalent: Obligations au titre des prestations constituées

Definition:
The actuarial present value of benefits, vested and non-vested, attributed to the pension formula to employee service rendered to a particular date, based on current salaries.

Source Publication:
OECD Working Party on Private Pensions, 2005, “'Private Pensions: OECD Classification and Glossary, 2005 edition”, OECD, Paris.

Cross References:
Projected benefit obligation (PBO)

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Friday, January 17, 2003

Last updated on Thursday, August 11, 2005