20645_Scapa_AR_160504

NOTES ON THE ACCOUNTS CONTINUED
25. RETIREMENT BENEFIT OBLIGATIONS CONTINUED
The amounts recognised in the Income Statement are as follows:
Settlement 0.4 0.1
Total included within staff costs 0.4 0.1
2016
£m
2015
£m
Expected return on scheme assets less interest on scheme liabilities (0.6) (1.0)
Total included within finance costs (0.6) (1.0)
Total expenses charged through the Income Statement (0.2) (0.9)
The amounts recognised in the Statement of Comprehensive Income are as follows:
2016
£m
2015
£m
Actual return less expected return on scheme assets 1.1 14.8
Experience gains/(losses) arising on scheme liabilities 1.6 0.8
Changes in assumptions underlying the present value of the scheme liabilities:
Demographic assumptions 3.2 (11.6)
Financial assumptions 1.6 (0.1)
Total amounts recognised in the Statement of Comprehensive Income 7.5 3.9
The amounts recognised in the Balance Sheet are as follows:
Analysis of movements in scheme assets
Beginning of the year 92.0 80.2
Expected return on scheme assets 2.9 3.5
Actual return less expected return on scheme assets 1.1 14.8
Settlement (6.8) –
Benefits paid (5.2) (6.5)
End of the year 84.0 92.0
2016
£m
2015
£m
Analysis of movement in scheme liabilities
Beginning of the year (112.7) (103.9)
Settlement (included within staff costs) 7.2 0.1
Interest on scheme liabilities (3.5) (4.5)
Experience (losses)/gains 1.6 0.8
Changes in assumptions 4.8 (11.7)
Benefits paid 5.2 6.5
End of the year (97.4) (112.7)
2016
£m
2015
£m
122
SCAPA GROUP PLC ANNUAL REPORT AND ACCOUNTS 2016
117
Annual Report and Accounts 2016 Scapa Group plc