AEG 21604 G Manual de usuario descargar pdf (Pagina 609)

F-368

Reconciliation of funded status at 31 December:

2008

2007

€ 1,000

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

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

(985)

(473)

Benefit obligations................................................................

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

17,737

19,522

Funded status (plan assets less benefit obligations) ................................

........

16,752

19,049

Unrecognised net actuarial gain/(loss) ................................

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

3,947

3,104

Write-down of discontinued operation's pension liability to fair value

...........

(620)

–

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

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

(87)

–

Accrued liability as at 31 December ................................

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

19,992

22,153

As at 31 December 2008, unrecognised actuarial gains in Germany 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 amount to € 1,744,000

(2007: € 1,604,700). This amount will be amortised to net periodic cost over the expected average remaining

working lives of the employees participating in the plan with effect from 1 January 2009.

The plan assets relate to Germany (€ 439,000) and The Netherlands (€ 546,000).

21 Financial debt

Financial debt as at 31 December consists of the following:

2008

2007

€ 1,000

Unsecured convertible subordinated note issued to Alcatel-Lucent, bear-

ing interest at 7% due 25 January 2011................................

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

14,989

Purchase price, resident amount due to Alcatel-Lucent ................................

–

243

Invoice finance facility, secured by trade accounts receivable

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

11,690

22,001

Obligations under capital leases................................................................

......

–

484

Bank loans and overdrafts................................................................

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

606

10,081

Accrued interest ................................................................

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

460

529

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

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

744

28,489

49,071

Long-term debt – non-current portion................................

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

744

15,976

Long-term debt – current portion................................................................

....

15,449

484

Short-term debt ................................................................

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

12,296

32,611

28,489

49,071

Under the terms of the Share Sale and Purchase Agreement dated 25 January 2005, the Company has issued a

note instrument to Alcatel-Lucent for € 14,000,000. The instrument is a fixed rate subordinated unsecured con-

vertible note, bearing interest at a fixed annual rate of 7%, payable semi-annually and maturing on 25 January

2011. Interest due at 25 July 2005 and 25 July 2006 amounting to € 989,000 has been capitalised. Interest acc-

rued and unpaid at 31 December 2008 amounted to € 460,000 (2007: € 460,000).

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AEG 21604 G Manual de usuario Pagina 609

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AEG 21604 G Manual de usuario Pagina 609

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