SwissInfo

CONSOLIDATED FINANCIALSTATEMENTS
BarryCallebaut
Annual Report2010/11
The changes in the present value of the defined benefit obligations are asfollows:
in thousands of CHF
2010/11 2009/10 2010/11 2009/10
Defined benefit
pension plans
Other long-term
employment benefit plans
Presentvalue of defined benefitobligation
as of September 1, 296,148 271,757 19,325 19,987
Currentservice cost 9,312 8,820 620 788
Past service cost 133 368 (614) –
Interest cost 12,505 14,972 560 736
Actuarial losses (gains) (6,142) 42,978 (665) 3,074
Losses (gains)oncurtailment – (756) – (10)
Reclassifications 25 – 166 –
Exchangedifferences on foreign plans (37,670) (25,016) (1,993) (2,992)
Benefits received 3,603 – – –
Benefits paid (17,064) (16,975) (1,458) (2,258)
Reclassification to held forsale (44,848) – (5,816) –
Presentvalue of defined benefitobligation
as of August 31, 216,002 296,148 10,125 19,325
thereoffunded obligations 204,696 229,610 – –
thereofunfunded obligations 11,306 66,538 10,125 19,325
The movement in the fair value of plan assets is as follows:
in thousands of CHF
2010/11 2009/10 2010/11 2009/10
Defined benefit
pension plans
Other long-term
employment benefit plans
Fair value of plan assets as of September 1, 144,177 151,719 – –
Expected return 7,362 8,447 – –
Actuarial gains (losses) (1,352) (6,527) – –
Contributions by employer 8,200 6,911 – –
Contributions by employees 3,143 3,261 – –
Exchangedifferences on foreign plans (19,083) (9,094) – –
Benefits received 3,603 – – –
Benefits paid (11,875) (10,540) – –
Reclassification to held forsale (5,433) – – –
Fair value of plan assets as of August 31, 128,742 144,177 – –
Composition of plan assets
as of August 31, 2011 2010
in thousands of CHF
Defined benefit
pension plans
Equities 47,305 53,021
Bonds 19,607 25,883
Cash and other assets 61,830 65,273
Total fair value of plan assets 128,742 144,177
The plan assets do not include ordinary shares issued by the Company nor any property
occupied by the Group or one of its affiliates.
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