AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 385)

F-144

24. Employee benefits (continued)

b) Defined benefits plans (continued)

The expected return on plan assets in the region with the most significant plan assets (Netherlands) is assumed to

be equal to the discount rate (5.2%). The plan assets are invested in generic funds held by insurance companies

and comprise equity securities, debt securities with fixed and variable interest rate and real estate.

The mortality tables used for the group's major schemes are:

• France: TH 00-02 for men and TF 00-02 for women

• Germany: Richttafeln 2005 G

The components of net periodic costs for the year ended 31 December 2009 are as follows:

In thousands of Euro 2009

Service costs........................................................................................ 93

Interest costs........................................................................................ 463

Expected return on plan assets ............................................................ (34)

Total net costs ..................................................................................... 522

The interest costs are recorded in financial expenses. Service costs are included in Cost of sales and Selling,

General and Administrative expense.

The change in the benefit obligation and the net amount recognised and recorded in the consolidated balance

sheet is as follows:

In thousands of Euro 2009

Acquisition through business combinations........................................ 19,830

Service costs........................................................................................ 93

Interest costs........................................................................................ 463

Actuarial loss ...................................................................................... 49

Benefits paid ....................................................................................... (426)

Total benefit obligation as at December 31 ........................................ 20,009

The movement in the present value of plan assets is:

In thousands of Euro 2009

Fair value of plan assets on acquisition of AEG Power Solutions ...... 918

Contributions paid into the plan.......................................................... 28

Benefits paid by the plan..................................................................... (29)

Expected return on plan assets ............................................................ 34

Actuarial gains .................................................................................... 23

Fair value of plan assets at December 31............................................ 974

In thousands of Euro 2009

Fair value of plan assets...................................................................... 974

Benefit obligations.............................................................................. (20,009)

Funded status (plan assets less benefit obligations) ............................ (19,035)

Unrecognised net actuarial loss........................................................... 26

Accrued liability as at December 31 ................................................... 19,009

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AEG 21604 G Bedienungsanleitung Seite 385