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Alternative methods exist for the measurement of the pension obligation (liability). Which measure requires the use of future salaries in its computation?

Alternative methods exist for the measurement of the pension obligation (liability). Which measure requires the use of future salaries in its computation?

پنشن کی ذمہ داری (ذمہ داری) کی پیمائش کے لئے متبادل طریقے موجود ہیں۔ کس اقدام کے لئے اس کی گنتی میں مستقبل کی تنخواہوں کے استعمال کی ضرورت ہے؟
Explanation
  • Projected Benefit Obligation (PBO) considers future salary increases when calculating pension liabilities.

  • Other methods, like the Accumulated Benefit Obligation (ABO) or Vested Benefit Obligation (VBO), do not factor in future salary growth.