Home > Terms > English, UK (UE) > Defined benefit liability
Defined benefit liability
The net total of the following amounts: (a) the present value of the defined benefit obligation at the end of the reporting period; (b) plus any actuarial gains (less any actuarial losses) not recognised; (c) minus any past service cost not yet recognised; (d) minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly.
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- Part of Speech: noun
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- Industry/Domain: Financial services
- Category: Accountancy
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