| 摘要 |
<P>PROBLEM TO BE SOLVED: To provide a cash balance plan PBO estimating system capable of easily inputting an interest and a discount rate to trial-calculate a severance pay debt in companies which intend to adopt a cash balance and accurately calculating a severance benefit amount even after an introduction of the system to detect a severance pay debt. <P>SOLUTION: This cash balance PBO estimating system for trial-calculating the cash balance when introduced comprises a means for inputting, as computer information, the calculated results of the evaluation of existing three types of PBO severance pay debts (PBO = Projected Benefit Obligation), a means for inputting an interest credit for which trial calculation is requested and the discount rate for which trial calculation is requested in a computer, and a calculation means for automatically calculating the severance pay debt by the computer by using a calculation formula in which the estimated value of PBO is programmed. <P>COPYRIGHT: (C)2004,JPO |
