Alongside adequate retained earnings, the ratio will benefit from the outsourcing of pension obligations, which began in 2004.

除了保留足够的收益，这个比例将受益于退休金的义务，于2004年开始外包。

youdao

In addition to the abandonment or paring back of defined benefit pension commitments, obligations to fund retiree health care costs are falling by the wayside.

FORBES: A Nation on the Precipice: Our Failed Retirement System (October 12, 2007)

Kodak's U.S. pension obligations are still being sorted out in bankruptcy court with the Pension Benefit Guaranty Corp.

WSJ: Kodak Transfers Business to U.K. Retirees to Erase Pension Obligation

The job of defined benefit fund managers is to project the returns they need make to pay out pension obligations and determine what investments they need to stay afloat.

FORBES: The Pension Benefit Guaranty Corporation's Real Crisis