ARB is Accounting Research Bulletins.
DEFINED CONTRIBUTION is a pension design that defines the amount of contributions, usually a percentage of salary. The benefits payable at retirement depend on factors such as future investment return and annuity rate at retirement. If a plan is registered for tax purposes, the maximum contribution amount (usually a percentage of earnings or income up to a dollar limit) is defined by tax regulations.
COMMON EQUITY is the result of subtracting redeemable and non-redeemable preferred stock from total equity.
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