Management Report - Beursgorilla

ArcelorMittal Annual Report 2009Consolidated Financial Statements 71The following tables detail the components of net periodic other post-employment cost:Year December 31, 2008Total U.S. Canada Brazil Europe OtherComponents of net periodic OPEB costService cost 54 12 14 — 23 5Interest cost 212 121 48 1 34 8Expected return on plan assets (16) (15) — — (1) —Curtailments and settlements 6 6 — — — —Amortization of unrecognized past service cost 1,504 1,458 1 — 2 43Amortization of unrecognized actuarial (gain) loss 6 12 (15) — 9 —Total 1,766 1,594 48 1 67 56Year December 31, 2009Total U.S. Canada Brazil Europe OtherComponents of net periodic OPEB cost (benefit)Service cost 60 26 10 — 19 5Interest cost 299 217 46 — 29 7Expected return on plan assets (39) (38) — — (1) —Curtailments and settlements (70) — — — (70) —Amortization of unrecognized past service cost 110 92 — — 18 —Amortization of unrecognized actuarial (gain) loss 35 32 (16) (1) 19 1Total 395 329 40 (1) 14 13Weighted-average assumptions used to determine benefit obligations at December 31:Pension PlansOther Post-employment Benefits2008 2009 2008 2009Discount rate 5.42%-10.77% 4.97%-15% 4.25%-10.77% 4.5%-10.77%Rate of compensation increase 2.50%-9.2% 1.71%-14% 1.5%-7.12% 2%-7.12%Expected long-term rate of return on plan assets 3.47%-11.72% 3.52%-11.26% 4.5%-6.11% 4.5%-6.12%Healthcare Cost Trend RateDecember 31, December 31,2008 2009Healthcare cost trend rate assumed 3%-5.71% 3%-5.4%Cash ContributionsIn 2010, the Company expects its cash contributions to amount to 546 for pension plans, 203 for other post employment benefitsplans and 149 for the defined contribution plans. Cash contributions to the defined contribution plans, sponsored by the Company,were 207 in 2009.