Financial Report - Comptel

in eur 1,000 2006 2005
Actual return on plan assets 4 -138
in eur 1,000 2006 2005
Present value of the obligation 586 527
Fair value of plan assets 336 220
Surplus (+) / Defi cit (-) 250 307
Experience adjustments arising on plan assets -6 -153
Experience adjustments arising on plan liabilities 20 -109
24. Provisions
MOVEMENTS IN PROVISIONS DURING 2006:
in eur 1,000 Restructuring provisions Onerous contracts Other provisions Total
Balance at 1 January 2006 1,081 845 27 1,953
Provisions made during the year 0
Provisions used during the year -916 -845 -4 -1,765
Balance at 31 December 2006 165 0 23 188
MOVEMENTS IN PROVISIONS DURING 2005:
in eur 1,000 Restructuring provisions Onerous contracts Other provisions Total
Balance at 1 January 2005 59 381 19 459
Provisions made during the year 1,066 464 8 1,538
Provisions used during the year -44 0 0 -44
Balance at 31 December 2005 1,081 845 27 1,953
Restructuring provision
The provisions relate to the restructurings
carried out in 2005, of which 165 thousand
euro remains as a provision.
Onerous contracts
In 2006 there was no need for a provision
for onerous contracts. The provision recognised
in 2005 relates to a fixed-price project
which was estimated to be onerous.
Other provisions
Other provisions include a provision for
pension liabilities recognized in accordance
with IAS 19 resulting from a voluntary additional
pension arrangement.
25. Trade and other current liabilities
in eur 1,000 2006 2005
Trade payables 1,397 1,975
Trade payables due to associates 798 851
Accrued expenses and deferred income 14,406 13,890
Other liabilities 2,230 2,099
39
Total 18,831 18,815
The accrued expenses and deferred income mainly comprise accruals related to employee benefi ts.
Notes to the Consolidated Financial Satements