未認列為退休金成本之淨損失(net loss not recognized as pension cost)

凡期末已認列退休金負債未達最低退休金負債而補列之金額，超過未認列前期服務成本加未認列過渡性淨給付義務（或減除未認列過渡性淨資產）之數屬之。
The amount of additional liability, which exceeds the sum of unrecognized prior service cost and unrecognized transitional net assets or net benefit obligation. Additional pension liability is the difference between the recorded pension liability and the minimum pension liability required to be recognized.

資料來源：屏東商業技術學院

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