Values

122
Group Financial Statements
Notes
Changes in defi ned benefi t obligations and plan assets in the
year under review were as follows:
in € millions 2009 2008
Defi ned benefi t obligation on 1/1 2,206 2,695
Current service cost 37 50
New past service cost – 2
Interest expenses 131 140
Actuarial (gains) and losses 18 (216)
Curtailments and settlements (1) (17)
Contributions to plan assets by employees 3 3
Benefi ts directly paid by employer (92) (95)
Benefi ts paid out of plan assets (15) (26)
Change of consolidation scope – (218)
Disposal due to IFRS 5 – (55)
Currency translation differences 8 (64)
Other changes 3 7
Defi ned benefi t obligation on 12/31 2,298 2,206
Fair value of plan assets on 1/1 930 1,282
Expected return on plan assets 51 80
Actuarial gains and (losses) 58 (227)
Settlements – (4)
Contributions by employer (10) 42
Contributions by the employees 3 3
Benefi ts paid out of plan assets (15) (26)
Change of consolidation scope – (117)
Disposal due to IFRS 5 – (50)
Currency translation differences 6 (53)
Other changes (3) –
Fair value of plan assets on 12/31 1,020 930
Funded status 1,278 1,276
In Germany, Bertelsmann Pension Trust e. V. refunded
Bertelsmann AG €37 million for pension payments made in
the previous year as part of the contractual trust arrangement
(CTA). Th is withdrawal from plan assets was netted with employer
contributions.
Bertelsmann Annual Report 2009