Asus 2014 Annual Report Download - page 195
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191
(B) The amounts recognized in the balance sheet are determined as follows:
(C) Changes in present value of funded obligations are as follows:
(D) Changes in fair value of plan assets are as follows:
(E) Amounts of expenses recognized in statements of comprehensive income are as follows:
2014/12/31 2013/12/31
Present value of funded obligations 213,341)($ 178,086)($
Fair value of plan assets 202,611 198,152
10,730)( 20,066
Unrecognized past service cost 1,373)( 1,716)(
Net asset (liability) in the balance sheet 12,103)($ 18,350$
2014 2013
At January 1 178,086$ 162,833$
Current service cost 18,412 13,839
Interest cost 4,160 2,780
Actuarial loss 15,836 5,527
Benefits paid 562)( 5,542)(
Net exchange differences and others 2,591)( 1,351)(
At December 31 213,341$ 178,086$
2014 2013
At January 1 198,152$ 200,946$
Expected return on plan assets 3,939 3,683
Actuarial profit (loss) 784 1,243)(
Employer contributions 298 308
Benefits paid 562)( 5,542)(
At December 31 202,611$ 198,152$
2014 2013
Current service cost 18,412$ 13,839$
Interest cost 4,160 2,780
Expected return on plan assets 3,939)( 3,683)(
Amorization and deferred amount 343)( 532)(
Current pension costs 18,290$ 12,404$
For the years ended December 31,