What does APBC stand for?

Accrued Postretirement Benefit Cost (finance)

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Samples in periodicals archive:

Following is a reconciliation of the beginning and ending balance of the plan assets, the unfunded postretirement benefit obligation, and the accrued postretirement benefit costs (in millions): 2004 2003 Fair value of plan assets at January 1 $-- $-- Actual return on plan assets -- -- Contributions by the employer 2.

Financial reports

The following is a reconciliation between the plan's funded status and the amounts recognized as of December 31 (in millions): 1997 1996 Accumulated postretirement benefit obligation Retirees and covered spouses $339 $303 Actives eligible to retire 41 53 Other actives and disableds 208 226 Total accumulated postretirement benefit obligation 588 582 Unrecognized net gain (loss) (8) (23) Unrecognized prior service cost 92 84 Accrued postretirement benefit cost $672 $643 Accrued postretirement benefit cost is reported as a component of "Accrued benefit cost.

Combined financial statements of the Federal Reserve Banks

8 Following is a reconciliation of the beginning and ending balance of the plan assets, the unfunded postretirement benefit obligation, and the accrued postretirement benefit costs (in millions): 2003 2002 Fair value of plan assets at January 1 $-- $-- Actual return on plan assets -- -- Contributions by the employer 2.

Financial reports