AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 387)

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101

F-146

24. Employee benefits (continued)

b) Defined benefits plans (continued)

As at December 31 2009, there are no unrecognised actuarial gains in excess of the greater of either 10% of the

present value of the defined benefit obligation or 10% of the fair value of any plan assets.

The movement in the actuarial gains and losses is as follows:

In thousands of Euro 2009

Acquisition through business combination ......................................... -

Actuarial loss associated with benefits................................................ 49

Actuarial gains associated with assets................................................. (23)

Total net actuarial loss ........................................................................ 26

Historical information

In thousands of Euro 2009

Present value of the defined benefit obligation................................... 20,009

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

Total difference 19,035

The group expects €1,097 thousand in contributions to be paid to its defined benefits plans in 2010.

c) Other

Accrued liability includes € 3,560 thousand for other benefits plans. This includes € 2,718 thousand for "Alter-

steilzeitverträgen", a scheme in Germany under which employees can seek early retirement, and a further € 842

thousand for long-service awards. Such awards are granted to employees on retirement based on their length of

service, grade and salary and are determined by an independent actuarial calculation.

25. Provisions

In thousands of Euro Warranty

Restructur-

ing Others Total

Balance at January 1, 2009

Assumed in the business combination ............ 7,616 118 685 8,419

Provisions made during the year..................... 927 2,878 135 3,940

Provisions used during the year ...................... (601) (432) (577) (1,610)

Other ............................................................... 8 - - 8

Balance at December 31, 2009........................ 7,950 2,564 243 10,757

Restructuring costs expensed were recognised in the statement of income in other operating expenses. All of the

above provisions are due within 1 year with the exception of warranty. The Group's warranty terms exceed one

year.

Warranty

The warranty provision is based on estimates made from historical data regarding warranty costs associated with

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