140
ELIA GROUP 2011 FINANCIAL REPORT
In following tables the detail is shown of the outstanding provision for employee benefits, with the split between pension cost and non-pension costs. In this annual report the same split has been made for the 2010 figures. In last year’s annual report this split was not yet disclosed.
DEFINED BENEFIT PLAN FOR COMPLEMENTARY PENSIONS
2011
2010
Defined benefit obligation at the beginning of the period Acquired by business combinations Service Cost Interest Cost Contributions from plan participants Gains (losses) on changes of plans Gains (losses) on curtailments or settlements of plans Special termination benefits Actuarial gains (losses) Benefits paid
(172,3) 0,0 (4,3) (7,4) (0,5) 0,0 0,0 0,0 (7,6) 15,0
(180,3) (11,9) (4,0) (7,5) (0,6) 0,0 0,0 0,0 17,0 14,9
DEFINED BENEFIT OBLIGATION AT THE END OF THE PERIOD
(177,1)
(172,3)
Fair value of plan assets at beginning of the period Acquired by business combinations Expected (not actual) return on plan assets Company contributions Plan participants contributions Gains (losses) on curtailments or settlements Actuarial gains (losses) Benefits paid
119,7 0,0 5,6 17,5 1,0 0,0 (5,5) (14,9)
94,4 7,1 5,1 19,5 1,0 0,0 7,4 (14,8)
FAIR VALUE OF PLAN ASSETS AT END OF PERIOD
123,4
119,7
(53.7)
(52.6)
Service Cost Interest Cost Plan participants contributions Expected return on plan assets Actuarial gains (losses) Gains (losses) on changes of plans Special termination benefits
(4,3) (7,4) (0,1) 5,6 0,0 0,0 0,0
(4,0) (7,5) (0,1) 5,1 0,1 0,0 0,0
TOTAL NET PERIODIC BENEFIT COST
(6,2)
(6,4)
(in million €)
MOVEMENT IN THE PRESENT VALUE OF THE DEFINED BENEFIT OBLIGATIONS
MOVEMENT IN THE FAIR VALUE OF PLAN ASSETS
FUNDED STATUS FUNDED STATUS OF THE PLAN EXPENSE RECOGNISED IN PROFIT OR LOSS