4.4 Legal risk - Scor

The following schedule reconciles the movements in the balance sheet amounts for the year ended 31 December 2012 and
2011:
In EUR million
Reconciliation of defined
benefit obligation
Total
2012 Europe
North
America
Total
2011 Europe
Switzerland
Switzerland
North
America
Obligation as at 1 January 216 73 101 42 199 72 85 42
Service cost 9 4 5 - 8 4 4 -
Interest cost 7 3 2 2 7 3 2 2
Employee contributions 3 - 3 - 3 - 3 -
Plan amendment 1 - - 1 (1) (1) - -
Curtailments - - - - - - - -
Settlements - - - - - - - -
Acquisition / Divestiture - - - - - (1) 1 -
Benefit payments (7) - (5) (2) (6) (1) (3) (2)
Liability (gains)/losses due to
change in assumptions 19 8 3 8 (1) (5) 2 2
Liability (gains)/losses due to
experience 4 4 - - 2 2 3 (3)
Effect of foreign exchange 2 - 2 - 5 - 4 1
Obligation as at 31
December 254 92 111 51 216 73 101 42
Reconciliation of fair value
of plan assets
Fair value of assets as at 1
January 125 16 77 32 114 14 68 32
Expected return on plan assets 5 1 2 2 5 1 2 2
Employer contributions 11 5 5 1 8 4 4 -
Employee contributions 3 - 3 - 3 - 3 -
Settlements - - - - - - - -
Acquisition / Divestiture - - - - - - - -
Benefit payments (7) - (5) (2) (6) (1) (3) (2)
Asset gains / (losses) due to
experience 6 1 5 - (3) (2) - (1)
Effect of foreign exchange 2 - 2 - 4 - 3 1
Fair value of assets as at 31
December 145 23 89 33 125 16 77 32
Net defined benefit
obligation as at 31 December
- Deficit 109 69 22 18 91 57 24 10
Unrecognized past service
costs (5) (4) (1) - (6) (5) (1) -
Asset ceiling limitation 4 4 - - 2 2 - -
Accrued / (Prepaid) 108 69 21 18 87 54 23 10
Analysis of funded status
Funded or partially funded
obligation as at 31 December 209 53 108 48 169 31 98 40
Fair value of plan assets as at
31 December 145 23 89 33 125 16 77 32
Funded status as at 31
December - deficit 64 30 19 15 44 15 21 8
Unfunded obligation as at 31
December 45 39 3 3 47 42 3 2
Total funded status as at 31
December – deficit 109 69 22 18 91 57 24 10
253