Unilever 2012 Annual Report Download - page 101

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98 Unilever Annual Report and Accounts 2012Financial statements
NOTES TO THE ONSOLIDATED FINANIAL STATEMENTS UNILEVER ROUP continued
4B Pensons and smlar oblgatons continued
Income statement
The charge to the income statement comprises:
 mllon
2012
€ million
2011
€ million
2010
Charged to operating profit:
Defined benefit pension and other benefit plans:
Current service cost (278) (252) (261)
Employee contributions 18 15 13
Special termination benefits (17) (31) (22)
Past service cost 27 195 60
Settlements/curtailments 20 146 6
Defined contribution plans (116) (90) (72)
Total operating cost 4A (346) (17) (276)
Charged to net finance costs:
Interest on retirement benefits (904) (908) (963)
Expected return on assets 897 979 983
Total net finance income/(cost) 5(7) 71 20
Net impact on the income statement (before tax) (353) 54 (256)
Sgnfcant tems on the face of the ncome statement
Included in the 2011 balance are a past service credit of €153 million, as Unilever implemented amendments to certain constructive
obligations in the UK that the company had the discretion to amend and curtailment credits of €146 million relating to benefit changes
mainly in the UK, the USA and Canada.
Statement of comprehensve ncome
Amounts recognised in the statement of comprehensive income comprise:
 mllon
2012
€ million
2011
€ million
2010
€ million
2009
€ million
2008
€ million
Cumulative
1 January
2004 to
present
Actual return less expected return on pension and other
benefit plan assets 1,221 (440) 677 1,277 (4,243) 750
Experience gains/(losses) arising on pension plan and other
benefit plan liabilities (210) (74) 197 250 –297
Changes in assumptions underlying the present value
of the pension and other benefit plan liabilities (1,826) (1,177) (716) (1,489) 1,116 (5,425)
Actuarial gain/(loss) (815) (1,691) 158 38 (3,127) (4,378)
Change in unrecognised surplus –––––103
Refund of unrecognised assets –– – – – 15
Net actuarial gain/(loss) recognised in statement
of comprehensive income (before tax) (815) (1,691) 158 38 (3,127) (4,260)