Minimum Pension Liability Adjustment (SF.IS.MinimumPensionLiabilityAdj)

Minimum Pension Liability Adjustment (SF.IS.MinimumPensionLiabilityAdj) refers to gains or losses which are realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equate the unfunded accumulated benefit obligation. The concept was abolished with the introduction of the SFAS 158 pension accounting rule in the United States in 2006