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What does APBO stand for?

APBO stands for Accumulated Postretirement Benefit Obligation

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

  • Business, finance, etc.

See other definitions of APBO

Other Resources:
We have 3 other meanings of APBO in our Acronym Attic

Samples in periodicals archive:

Most of the major credit rating agencies say that their models already adjust the reported balance sheets for the full value of the pension's projected benefit obligation (PBO) or accumulated benefit obligation (ABO) liability, and either some or all of the value of the retiree medical accumulated postretirement benefit obligation (APBO) liability.
The effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on (1) the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and (2) the accumulated postretirement benefit obligation for health care benefits.
Eight percent have disclosed the measured obligation: * Twenty of the 400 companies studied reported a single estimate of their Accumulated Postretirement Benefit Obligation (APBO).