100 % FUTURE - ALNO

129
Apart from the interest expense, which is reported under financial expenses, the expenses are
recognized under expenses for retirement benefits.
In EUR thousand 2010 2009 2008 2007 2006
Defined benefit obligation financed by provisions 16,957 16,061 16,258 16,651 18,793
Defined benefit obligation financed by funds 1,236 1,132 936 1,184 1,369
Defined benefit obligation (DBO) 18,193 17,193 17,194 17,835 20,162
Fair value of plan assets – 1,220 – 992 – 888 – 1,083 – 1,112
Pension provision 16,973 16,201 16,306 16,752 19,050
Experience gains (–) or losses (+) – 117 429 – 30 38 – 200
The changes in the present value of the defined benefit obligations are as follows:
In EUR thousand 2010 2009
Obligation at the start of the fiscal year concerned 17,193 17,194
Interest expense 1,003 961
Current service costs 31 22
Pension payments during the period – 1,030 – 1,028
Actuarial gains (–) or losses (+) 970 9
Currency translation 26 35
Obligation at the end of the relevant fiscal year 18,193 17,193
The changes in the fair value of the plan assets are as follows:
In EUR thousand 2010 2009
Plan assets at the start of the relevant fiscal year 992 888
Expected return on plan assets 43 41
Employer contributions 70 67
Actuarial gains (+) or losses (-) 97 – 36
Currency translation 18 32
Plan assets at the end of the relevant fiscal year 1,220 992
The actuarial gains and losses include an actuarial loss of EUR 51 thousand (previous year: EUR 79
thousand) owing to the observation of the upper limit pursuant to IAS 19.58 (b). The change was reported
directly under equity with other actuarial gains and losses in an amount of EUR – 822 thousand. Actuarial
losses amounted to EUR – 726 thousand as of the balance sheet date (previous year: actuarial gain of
EUR 147 thousand).