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Weighted average interest crediting rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

No definition available.

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Amount, after tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).

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Amount, before tax, of accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan, that has not been recognized in net periodic benefit (cost) credit.

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Amount, before tax, of accumulated other comprehensive (income) loss for cost (credit) of benefit change attributable to participants' prior service from plan amendment or plan initiation of defined benefit plan, that has not been recognized in net periodic benefit cost (credit).

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Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.

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Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.

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Amount of asset (liability), recognized in statement of financial position, for defined benefit pension and other postretirement plans.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

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Weighted average rate increase of compensation, used to determine benefit obligation of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan.

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Amount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

No definition available.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

No definition available.

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Amount of contribution received by defined benefit plan from employer which increases plan assets.

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Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

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Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.

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Amount of cost recognized for passage of time related to defined benefit plan.

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Amount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.