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.
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
We have 3 other meanings of APBO in our Acronym Attic
- Asosiasi Perusahaan Bongkar Muat Indonesia (Indonesia: Indonesia Association of Loading Companies)
- autologous peripheral blood mononucleated cells
- Association Professionnelle Belge de Médecine du Travail (French: Belgian Professional Association of Industrial Medicine)
- Anggaran Pendapatan Belanja Negara (Indonesian: State Budget)
- Asia Pacific Blood Network
- Asia Pacific Business Network
- Asia-Pacific Biotech News
- Association of Professional Bodies of Nigeria (Alawusa, Lagos, Nigeria)
- Accounting Principle Board Opinion (accounting rules)
- Accumulated Pension Benefit Obligation
- Asia Pacific Business Outlook (annual networking event)
- Alaska Pro Bono Program, Inc. (Anchorage, AK)
- Appalachian Prison Book Project (Morgantown, WV)
- Association of Pedestrian and Bicycle Professionals
- Autologous Transplantation of Peripheral Blood Precursors (hematology)
- Auxiliary Particle Belief Propagation
- Association of Professional Ballplayers of America (charity)
- Albany Pine Bush Preserve Commission (New York)
- Autologous Peripheral Blood Progenitor Cell
- Autologous Peripheral Blood Progenitor Cell Transplantation
Samples in periodicals archive:
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.
87 or its accumulated postretirement benefit obligation (APBO) under Statement no.
Eight percent have disclosed the measured obligation: * Twenty of the 400 companies studied reported a single estimate of their Accumulated Postretirement Benefit Obligation (APBO).