AEG 21604 G Manual de usuario descargar pdf (Pagina 607)

F-366

For retirement plans, actuarial gains and losses are recognised as income or expense in accordance with "the

corridor" method: net cumulative actuarial gains and losses exceeding the greater of 10% of the present value of

the defined benefit obligations and 10% of the fair value of the plan assets are amortised as income or expense

over the expected average remaining working lives of the employees participating in those plans.

To determine actuarial valuations, actuaries for the Group have determined general assumptions on a country-by-

country basis and specific assumptions (rate of employee turnover, salary increases) company by company. The

principal assumptions for 2008 by the main geographical segments are as follows:

Discount

rate

Future sal-

ary increases

% %

France................................................................................................

..................

6.0

2.5

Germany................................................................................................

..............

5.9

2.0

Components of net periodic cost for the year ended 31 December is as follows:

2008

2007

€ 1,000

Service cost ................................................................................................

.....

162

213

Interest cost ................................................................................................

.....

948

853

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

........

(28)

(20)

Amortisation of prior service cost................................................................

...

–

Amortisation of recognised actuarial (gain)/loss................................

.............

(81)

Contributions by plan participants ................................................................

(20)

(54)

Other ................................................................................................

...............

997

1,086

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

sheet is as follows:

2008

2007

€ 1,000

Benefit obligation as at 1 January ................................................................

.......

19,522

22,701

Service cost ................................................................................................

.........

251

308

Interest cost ................................................................................................

........

1,014

933

Actuarial loss/(gain)................................................................

............................

(998)

(3,432)

Benefits paid ................................................................................................

.......

(844)

(805)

Other ................................................................................................

...................

(239)

(183)

Transferred to liabilities held for sale ................................

................................

(969)

–

Benefit obligation as at 31 December ................................

..............................

17,737

19,522

The reduction in the benefit obligation at 31 December 2007 is due to the change in actuarial assumptions in

Germany where the discount rate used at 31 December 2007 was 5.5% compared to 4.34% at 31 December

2006.

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AEG 21604 G Manual de usuario Pagina 607

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AEG 21604 G Manual de usuario Pagina 607

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