Pension Expenses


Pension Expenses.

 

€k

 

2007/2008

2006/2007

Current service cost

7,173

8,332

Interest cost

8,102

7,692

Expected return on plan assets

–10,418

–9,434

Actuarial gains/losses

4,435

–2,706

Returns from plan alteration

0

–9,444

Past service cost

–37

877

Pension expenses

9,255

–4,683

Experience adjustments comprise a loss on pension obligations in the amount of €908k (2006/2007: gain in the amount of €2,410k) and a loss on plan assets in the amount of €16,447k (2006/2007: €1,312k).

The personnel expenses of the fiscal year include expenses for defined contribution plans in the amount of €26,731k. Included are expenses of subsidiaries in Belgium, the Netherlands and Sweden for so-called multi-employer plans. According to IAS 19, these plans have to be treated as defined benefit plans. Since the required information of the plans is not available, the plans are treated as defined contribution plans.


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