Annual Report 2009 Royal BAM Group nv
Annual Report 2009 Royal BAM Group nv
Annual Report 2009 Royal BAM Group nv
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148<br />
<strong>2009</strong><br />
The actuarial assumptions and amounts recognised in the balance sheet and income statement are as follows:<br />
<strong>2009</strong><br />
Net balance sheet obligation<br />
Balance sheet obligation<br />
Balance sheet assets<br />
At 31 December <strong>2009</strong><br />
Charged to the income statement<br />
Change in benefit obligation:<br />
At 1 January <strong>2009</strong><br />
Exchange rate difference<br />
Service cost<br />
Interest cost<br />
Plan participants contributions<br />
Changes and plan amendments<br />
Benefits paid<br />
Actuarial gain/loss<br />
At 31 December <strong>2009</strong><br />
Change in fair value of plan assets<br />
At 1 January <strong>2009</strong><br />
Exchange rate difference<br />
Expected return on plan assets<br />
Employer contributions<br />
Plan participants contributions<br />
Benefits paid<br />
Actuarial gain/loss<br />
At 31 December <strong>2009</strong><br />
Balance sheet obligation<br />
Funded status<br />
Unrecognised net actuarial gain/loss<br />
Unrecognised assets<br />
At 31 December <strong>2009</strong><br />
Components of net periodic benefit cost<br />
Service cost<br />
Interest cost<br />
Expected return on plan assets<br />
Amortisation of actuarial gain/loss<br />
Changes and plan amendments<br />
Unrecognised assets<br />
Direct recognised actuarial gain/loss<br />
Net periodic benefit cost<br />
Basic assumptions<br />
Discount rate as at 1 January <strong>2009</strong><br />
Expected return on plan assets<br />
Rate of compensation increase<br />
Rate of benefit increase<br />
Discount rate as at 31 December <strong>2009</strong><br />
Netherlands<br />
(48,847)<br />
42,476<br />
(6,371)<br />
(12,665)<br />
(844,598)<br />
-<br />
(5,087)<br />
(46,781)<br />
(828)<br />
854<br />
34,332<br />
(4,296)<br />
(866,404)<br />
739,353<br />
-<br />
42,555<br />
18,555<br />
828<br />
(34,332)<br />
77,989<br />
844,948<br />
(21,456)<br />
27,629<br />
(12,544)<br />
(6,371)<br />
(5,087)<br />
(46,781)<br />
42,555<br />
(4,090)<br />
791<br />
(11,075)<br />
11,022<br />
(12,665)<br />
5.7%<br />
4.9% - 5.9%<br />
2% - 2.5%<br />
0% - 2%<br />
5.1%<br />
United<br />
Kingdom<br />
(15,234)<br />
28,165<br />
12,931<br />
(14,955)<br />
(410,245)<br />
(33,743)<br />
(9,947)<br />
(27,207)<br />
(5,679)<br />
-<br />
14,326<br />
(77,208)<br />
(549,703)<br />
374,579<br />
30,766<br />
22,834<br />
31,288<br />
5,679<br />
(14,326)<br />
34,841<br />
485,661<br />
(64,042)<br />
76,973<br />
-<br />
12,931<br />
(9,947)<br />
(27,207)<br />
22,834<br />
(635)<br />
-<br />
-<br />
-<br />
(14,955)<br />
6.1%<br />
4.0% - 6.3%<br />
3.3%-4.6%<br />
3.3%<br />
5.7%<br />
Belgium<br />
(1,183)<br />
-<br />
(1,183)<br />
(118)<br />
(2,128)<br />
-<br />
(111)<br />
(119)<br />
(45)<br />
-<br />
306<br />
134<br />
(1,963)<br />
1,567<br />
-<br />
75<br />
145<br />
45<br />
(306)<br />
(18)<br />
1,508<br />
(455)<br />
(728)<br />
-<br />
(1,183)<br />
(111)<br />
(119)<br />
75<br />
37<br />
-<br />
-<br />
-<br />
(118)<br />
5.7%<br />
4.6%<br />
2.0%<br />
2.0%<br />
5.1%<br />
Germany<br />
(41,386)<br />
-<br />
(41,386)<br />
(2,618)<br />
(57,618)<br />
-<br />
(515)<br />
(3,174)<br />
-<br />
-<br />
3,848<br />
(2,428)<br />
(59,887)<br />
21,100<br />
-<br />
991<br />
1,293<br />
-<br />
(3,848)<br />
(946)<br />
18,590<br />
(41,297)<br />
(89)<br />
-<br />
(41,386)<br />
(515)<br />
(3,174)<br />
991<br />
80<br />
-<br />
-<br />
-<br />
(2,618)<br />
5.7%<br />
5.0%<br />
2.0%<br />
2.0%<br />
5.1%<br />
Ireland<br />
-<br />
6,028<br />
6,028<br />
(4,428)<br />
(68,726)<br />
-<br />
(2,104)<br />
(3,731)<br />
(906)<br />
-<br />
6,559<br />
(927)<br />
(69,835)<br />
47,925<br />
-<br />
2,928<br />
6,136<br />
906<br />
(6,559)<br />
6,484<br />
57,820<br />
(12,015)<br />
18,043<br />
-<br />
6,028<br />
(2,104)<br />
(3,731)<br />
2,928<br />
(1,521)<br />
-<br />
-<br />
-<br />
(4,428)<br />
5.7%<br />
6.2%<br />
2.5%<br />
1.5%<br />
5.5%<br />
Total<br />
(106,650)<br />
76,669<br />
(29,981)<br />
(34,784)<br />
(1,383,315)<br />
(33,743)<br />
(17,764)<br />
(81,012)<br />
(7,458)<br />
854<br />
59,371<br />
(84,725)<br />
(1,547,792)<br />
1,184,524<br />
30,766<br />
69,383<br />
57,417<br />
7,458<br />
(59,371)<br />
118,350<br />
1,408,527<br />
(139,265)<br />
121,828<br />
(12,544)<br />
(29,981)<br />
(17,764)<br />
(81,012)<br />
69,383<br />
(6,129)<br />
791<br />
(11,075)<br />
11,022<br />
(34,784)
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