| 释义 |
settlement rate
settlement rateThe amount charged by the local access carrier for terminating a call from another country. It also refers to the amount charged by one ISP for carrying the traffic of another. See Tier 1 network.Settlement rate
Settlement rateThe rate suggested in Financial Accounting Standards Board (FASB) 87 for discounting the obligations of a pension plan. The rate at which the pension benefits could be effectively settled if the company sponsoring the pension plan wishes to terminate its pension obligation.Settlement RateThe suggested way to calculate the net present value of a pension plan. The settlement rate is devised by the Financial Accounting Standards Board and is used by companies who wish to discontinue their pension plans. That is, a company may use the settlement rate to calculate lump sum payments to plan participants to relieve itself of the future liability of making payments on the pension over time. |