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Basic Question 1 of 17

A lower rate of compensation increase:

A. increases the ABO.
B. decreases the ABO.
C. does not affect the ABO.

User Contributed Comments 4

User Comment
mazen1967 why
yxten1 ABO does not consider future salary increment.
sjurrens only PBO
dream007 "accumulated"
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I am using your study notes and I know of at least 5 other friends of mine who used it and passed the exam last Dec. Keep up your great work!
Barnes

Barnes

Learning Outcome Statements

explain and calculate how adjusting for items of pension and other post-employment benefits that are reported in the notes to the financial statements affects financial statements and ratios;

interpret pension plan note disclosures including cash flow related information;

CFA® 2024 Level II Curriculum, Volume 2, Module 12.