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NOTE 37, CONT.
Group
MSEK 31-12-2012 31-12-2011
Wholly or partially funded obligations
Present value of defined-benefit obligations 6,972 6,319
Fair value of assets under management -4,744 -4,446
Net wholly or partially funded obligations 2,228 1,873
Present value of unfunded defined-benefit obligations 193 222
Present value of net obligation 2,421 2,095
Unreported actuarial losses -2,899 -2,678
Net obligation employee benefits -478 -583
The net amount is reported in the following items in the
statement of financial position
Provisions for pensions 11 12
Long-term receivables 489 595
The net amount is divided among plans in the
following countries
Sweden -441 -523
USA -48 -72
Germany 6 5
Switzerland 5 7
Net amount in the statement of financial position -478 -583
Unreported actuarial losses amount to  , (,). Actuarial losses
are calculated as the dierence between pension obligations and the liability
according to the statement of nancial position.
Unreported actuarial losses
Group 31 December
MSEK 2012 2011 2010 2009 2008
Present value of defined-benefit
obligations -7,165 -6,541 -5,233 -5,577 -5,004
Fair value of assets under
management 4,744 4,446 4,298 3,907 3,356
Net obligation in the statement
of financial position -478 -583 -469 -475 -424
Losses -2,899 -2,678 -1,404 -2,145 -2,072
e actuarial loss amounted to   in , primarily due to two fac-
tors. e return on assets under management was higher than expected at .
per cent, compared to an anticipated per cent, which produced an actuarial
gain of  . e actuarial loss on pension obligations amounted to 
, which was due to a  bp lower discount rate. e actuarial loss was
amortised by   during the year. e net loss increased by  .
Changes in net obligation for defined-benefit plans reported
in the statement of financial position
Group
MSEK 2012 2011
Net obligation for defined-benefit plans, 1 January -583 -469
Compensation paid -224 -208
Deposits to pension fund and other funding -12 -132
Cost reported in the income statement 318 216
Liability transfer 4-
Settlement/Translation difference 4-9
Withdrawals from pension funds 15 19
Net obligation for defined-benefit plans, 31 December -478 -583
Change in pension obligation
Group
MSEK 2012 2011
Fair value, 1 January 6,541 5,233
Benefits vested during the year 173 156
Benefits vested previous years -3 -
Interest expense 229 249
Pension disbursements -224 -208
Settlement -12 56
Actuarial gain/loss 472 1,048
Translation differences -11 7
Fair value, 31 December 7,165 6,541
Change in assets under management
Group
MSEK 2012 2011
Fair value, 1 January 4,446 4,298
Assumed return 260 259
Withdrawals -13 -19
Compensation paid for transferred operations -2 -
Settlement -9 60
Contributions 12 132
Actuarial gain/loss 65 -290
Translation differences -15 6
Fair value, 31 December 4,744 4,446
Cost reported in the income statement
Group
MSEK 2012 2011
Costs for employment during the current year 170 156
Costs for employment during previous years -4 -
Interest expense for the obligation 229 249
Assumed return on assets under management -260 -259
Amortised actuarial losses 183 70
Cost of defined-benefit plans in the income statement 318 216
Cost of defined-contribution plans 545 531
Payroll tax 189 146
Total cost of post-employment compensation 1,052 893
FINANCIAL INFORMATION > NOTES
SAAB ANNUAL REPORT 2012 101