Annual Report 2009 - Von Roll

84 Financial Reporting 2009 – Consolidated Financial StatementsThe amounts recognised in the financial statement are determined as follows:in CHF 1,000 20092008(restated)Current service cost – 5,747 – 5,946Interest cost – 7,729 – 7,645Expected return on plan assets 9,255 10,546Termination benefits – 436 –Plan amendments – 208Gains on curtailments and settlements 314 –Total costs for defined benefit plans – 4,343 – 2,837Allocation in the financial statements:Employee benefit expenses – 2,981 – 1,928Restructuring expense (Note 10) – 436 –Interest expense (Note 15) – 926 – 909Total – 4,343 – 2,837The following table shows changes in the cumulative actuarial gains and losses for the pension schemes recognisedin other income:in CHF 1,000 20092008(restated)Opening cumulative actuarial gains and losses – 7,537 1,473Exchange differences on foreign plans 62 14Actuarial gains on defined benefit plans 946 2,109Actuarial gains (+) / losses (–) on assets 8,651 – 34,314Variation of asset ceiling – 5,120 23,181Actuarial gain / loss on defined benefit plans recognised directly in equity 4,539 – 9,010Closing defined benefit obligation – 2,998 – 7,537Movements in the present value of the plan assets were as follows:in CHF 1,000 2009 2008Opening fair value of plan assets 215,043 245,936Exchange differences on foreign plans – 194 – 974Expected return on plan assets 9,255 10,546Actuarial gains (+) / losses (–) 8,651 – 34,314Assets assumed in business combinations – 1,074Change in scope 153 –Contributions from the employer 4,683 3,891Contributions from plan participants 3,112 2,470Benefits paid through plan assets – 14,999 – 13,586Closing fair value of plan assets 225,704 215,043