Uster Technologies Ltd | Annual Report 2009 Uster Technologies ...

The principal assumptions used in determining the defined benefit pension plan obligations are shownbelow:Jan 1 –Dec 31, 2009Jan 1–Dec 31, 2008Actuarial assumptionsDiscount rate 3.30% 3.60%Expected return on plan assets 4.00% 4.00%Salary increases 2.00% 2.00%Pension increases 0.00% 0.00%The discount rate is determined on the basis of corporate bonds with a rating of AA or AAA.The history of experience gains and losses is summarized below:in CHF 1,000 Dec 31, 2009 Dec 31, 2008 Dec 31, 2007 Dec 31, 2006History of experience gains and lossesFair value of plan assets 61,718 72,245 89,346 85,001Defined benefit obligation -61,638 -63,802 -70,978 -66,835Surplus 80 8,443 18,368 18,166Experience (gain)/ loss on plan assets 6,151 11,185 3,988 0Experience gain /(loss) on plan liabilities 1,068 -174 630 0Uster Group – Notes to the Consolidated Financial Statements 2009 85