Pension Benefit Obligation

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
PBO
Pronunciation
/ˈpɛnʃən ˈbɛnəfɪt ˌɑbləˈgeɪʃən/
Category
Community
Related Field
Pension

Examples in Context

  1. Companies also report a pension liability on the balance sheet if the accumulated benefit obligation exceeds the market value of pension plan assets.

Other meanings of PBO