measure and monitor the processes and report results ... - Refresco.de

The Group contributes to a number of defined benefit plans that provide pension benefits to employees upon
retirement in the Netherlands, Germany and the United Kingdom. The amount of the benefits depends on age,
salary and years of service. Furthermore, the Group has an indemnity plan in France and obligations for jubilee
in the Netherlands, Germany and France.
Plan assets comprise:
EUR’000
2010 2009
Equity securities 11,809 9,080
Government bonds 30,338 27,765
Other 2,234 2,124
Movements in the present value of the defined benefit obligations
The composition and changes were as follows:
EUR’000
44,381 38,969
2010 2009
Defined benefit obligations as at January 1 55,268 45,062
Net transfers in / (out) 254 604
Benefits paid by the plan (2,076) (1,146)
Current service costs 2,351 2,280
Interest costs 2,899 2,595
Plan participants contributions 234 204
Past service costs 0 215
Effect of movements in exchange rates 214 311
Actuarial (gains) / losses 3,879 5,143
Acquisitions through business combinations 1,413 0
defined benefit obligations as at december 31 64,436 55,268
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