Financial Statements - Geberit

Geberit Group
The following table sets forth the status of the significant defined benefit pension
plans and the amounts recognised in the Group’s consolidated balance
sheets at 31 December 1999 and 2000:
Benefit obligation
At beginning of year
Service cost on benefits earned
Interest cost on projected benefit obligation
Actuarial (gains) / losses
Foreign currency translation
Impact of Austrian plan changes
Benefits paid
Benefit obligation at end of year
Plan assets at fair value
At beginning of year
Actual return on plan assets
Contributions of plan participants
Benefits paid
Plan assets at fair value at end of year
Funded status at end of year
Unrecognised transition obligation
Unrecognised net gains
(Accrued)/prepaid pension cost
(Accrued)/prepaid pension cost is comprised of
Prepaid pension asset
Accrued pension obligation
(Accrued)/prepaid pension cost
64
1999
MCHF
262.1
12.0
12.2
(7.5)
0.2
(0.8)
(11.3)
266.9
255.5
13.4
4.4
(5.8)
267.5
0.6
5.7
(6.9)
(0.6)
79.3
79.9
(0.6)
2000
MCHF
266.9
11.7
12.4
2.9
(4.5)
(10.7)
278.7
267.5
21.6
4.5
(5.9)
287.7
9.0
4.1
(10.8)
2.3
82.4
80.1
2.3