年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版―
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17 Projected Benefit Obligation PBO Vested Benefit Obligation VBO 33 [2003] 34 17
18 Accumulated Benefit Obligation ABO ABO PBO 3 PBO 35 ABO
19
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