Peachtree 2015 Annual Report Download - page 138
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The Sage Group plc | Annual Report & Accounts 2015
136
Operating assets and liabilities continued
10 Post-employment benefits continued
Amounts recognised in the balance sheet
2015
£m
2014
£m
Present value of funded obligations (36.6) (30.8)
Fair value of plan assets 17.9 17.2
Net liability recognised in the balance sheet (18.7) (13.6)
Major categories of plan assets as a percentage of total plan assets £m
2015
% £m
2014
%
Bonds (quoted) 6.3 35.2 9.3 54.1
Equities (quoted) 5.9 33.0 4.6 26.7
Other (unquoted) 5.7 31.8 3.3 19.2
17.9 100.0 17.2 100.0
Expected contributions to post-employment benefit plans for the year ending 30 September 2016 are £2.0m (2014: expected contributions
year ending 30 September 2015 £1.1m).
Amounts recognised in the income statement
2015
£m
2014
£m
Net interest costs on obligation (0.3) (0.4)
Current service cost (1.7) (1.6)
Total included within staff costs (2.0) (2.0)
The entire cost is included within selling and administrative expenses.
Changes in the present value of the defined benefit obligation
2015
£m
2014
£m
At 1 October (30.8) (30.3)
Exchange movement (0.2) 1.8
Service cost (1.7) (1.6)
Plan participant contributions (0.6) (0.6)
Interest cost (0.5) (0.8)
Benefits paid 1.5 1.3
Actuarial loss – financial assumptions (1.8) (1.3)
Actuarial (loss)/gain – experience (2.5) 0.7
At 30 September (36.6) (30.8)
Changes in the fair value of plan assets
2015
£m
2014
£m
At 1 October 17.2 17.4
Exchange movement 1.0 (1.0)
Interest income 0.2 0.4
Employer’s contributions 0.9 0.9
Plan participant contributions 0.6 0.6
Benefits paid (1.5) (1.3)
Actuarial (loss)/gain on plan assets (0.5) 0.2
At 30 September 17.9 17.2
Analysis of the movement in the balance sheet liability
2015
£m
2014
£m
At 1 October (13.6) (12.9)
Exchange movement 0.8 0.8
Total expense as recognised in the income statement (2.0) (2.0)
Contributions paid 0.9 0.9
Actuarial gain/(loss) (4.8) (0.4)
At 30 September (18.7) (13.6)