Annual Accounts Group
91
Pension costs
NOK million
2012
2011
2010
2009
2008
Current value of pension entitlement
accrued over the year
66.1
79.6
49.1
108.1
164.6
Interest on pension liabilities
34.6
48.2
43.1
92.5
122.0
Gross pension expense
100.7
127.8
92.3
200.6
286.6
Return on plan assets
-36.8
-54.7
-37.3
-66.1
-113.3
Undercoverage early retirement scheme
-
-
18.6
-
-
Booked differences due to changes in
estimates and in the pension plan
-50.8
-115.2
-23.6
-586.0
-51.3
Net pension expense
13.1
-42.0
50.0
-451.5
122.0
Additional schemes and early retirement
314.6
312.7
224.2
163.1
121.5
Pension costs charged to profit and loss
327.7
270.7
274.2
-288.4
243.5
Change in calculated pension liabilities
NOK million
2012
2011
2010
2009
2008
Gross liability to provide pensions 1 January
1 379.1
1 289.3
789.3
2 624.8
1 889.7
Current value of pension entitlement
accrued over the year
66.1
79.6
49.1
108.1
164.6
Interest on pension liabilities
34.6
48.2
43.1
92.5
122.0
Gain / losses
-222.6
30.4
-176.3
178.5
26.1
Acquisition/sale of business, curtailment
and settlement
-16.1
0.5
639.1
-2 153.1
442.6
Pension payments
-49.6
-68.9
-53.9
-56.7
-25.4
Translation differences
-
-
-1.2
-4.7
5.3
Gross liability to provide pensions
31 December
1 191.5
1 379.1
1 289.3
789.3
2 624.8
Change in fair value of plan assets
NOK million
2012
2011
2010
2009
2008
Fair value of plan assets 1 January
1 054.0
1 109.3
610.5
1 489.5
1 213.2
Return on plan assets
23.4
-27.3
29.2
98.9
-103.5
Curtailment and settlement
-
-45.0
-1 021.4
-
Acquisition/sale of business
0.8
-
544.2
-
388.9
Premium payments
43.6
9.9
14.5
81.0
63.4
Pension payments
-36.2
-38.0
-44.0
-37.5
-72.5
Fair value of plan assets 31 December
1 085.6
1 054.0
1 109.3
610.5
1 489.5
Pension liabilities
NOK million
2012
2011
2010
2009
2008
Gross liability to provide pensions 1 January
1 191.5
1 379.1
1 289.3
789.3
2 624.8
Fair value of plan assets
1 085.6
1 054.0
1 109.3
610.5
1 489.5
Changes not amortised
169.8
-4.3
223.6
55.7
-344.6
Net pension liability
275.7
320.7
403.6
234.5
790.8
Plan assets in the statement of financial
position
-
-
-
-
-
Pension liabilities in the statement of
financial position
275.7
320.7
403.6
234.5
790.8
1...,81,82,83,84,85,86,87,88,89,90 92,93,94,95,96,97,98,99,100,101,...134