Annual report 2010 - Dexia.com

Notes to the consolidated financial statementsd. Components of pension cost 31/12/09 31/12/10Amounts recognised in statement of income1. Current service cost 82 862. Interest cost 106 963. Expected return on plan assets (65) (61)4. Amortization of past service cost incl. §58(a) (1) (1)5. Amortization of net (gain)/loss incl. §58(a) (11) 06. Effect of paragraph 58(b) limit 2 27. Curtailment (gain)/loss recognised (8) 48. Total pension cost recognised in the statement of income 105 126Actual return on assetsActual return on plan assets 112 45Actual return on reimbursement assets 5 0Management reporte. Balance-sheet reconciliation 31/12/09 31/12/101. Balance-sheet liability/(asset) as at beginning of year 747 7582. Pension expense recognised in statement of income in the financial year 105 1263. Amounts recognised in SORIE in the financial year 0 04. Employer contributions made in the financial year 60 715. Benefits paid directly by company in the financial year 35 296. Credit to reimbursements 0 07. Net transfer in/(out) (including the effect of any business combinations/divestitures) 0 (7)8. Exchange rate adjustment – (gain)/loss 1 09. Balance sheet liability/(asset) as at end of year (1)+(2)+(3)-(4)-(5)+(6)+(7)+(8) 758 777Consolidatedfinancial statementsf. Plan assets Percentage of plan assetsAsset category 31/12/09 31/12/101. Equity securities 12.32% 12.30%2. Debt securities 84.94% 84.98%3. Real estate 0.33% 0.32%4. Other (1) 2.41% 2.40%(1) Includes qualifying insurance policies.g. History of experience gains and losses 31/12/07 31/12/08 31/12/09 31/12/101. Difference between the actual and expectedreturn on plan assetsa. Amount (44) (141) 47 (16)b. Percentage of plan assets -3.00% -11.00% 4.00% -1.00%2. Experience gains (-) and losses on planliabilitiesa. Amount (53) (5) (18) (28)b. Percentage of present value of planliabilities -3.00% 0.00% -1.00% -1.00%Additional information Annual financial statementsAnnual report 2010 Dexia171