Porsche 2012 Annual Report Download - page 205
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Actuarial assumptions
The defined benefit obligations are calculated using actuarial methods. These include assump-
tions concerning future wage and salary developments and pension increases. The measure-
ment is based on the following assumptions:
Changes in the present value of pension obligations:
The amounts recognized through profit or loss relate to current service cost of €1 million
(prior year: €1 million).
Germany
% 2012 2011
Discount rate 3.50 5.00
Increase in wages and salaries 3.00 3.00
Career progress 0.50 0.50
Increase in pensions 1.80 1.50
€ million 2012 2011
As of 1 January 8 8
Current service cost 1 1
Interest expenses 0 0
Actuarial gains (–) and losses (+) 2 0
Benefits paid 0 0
Past service cost 0 0
Other changes – 2 – 1
As of 31 December 9 8
201