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4B. PENSIONS AND SIMILAR OBLIGATIONS ONTINUED
For the most mportant penson plans, representng approxmately 84% of all defned beneft plans labltes, the assumptons used at
31 December 2015 and 2014 were
Unted Kngdom Netherlands Unted States ermany
2015 2014 2015 2014 2015 2014 2015 2014
Dscount rate 37% 35% 25% 19% 45% 38% 25% 19%
Inflaton 30% 29% 17% 17% 23% 23% 17% 17%
Rate of ncrease n salares 29% 29% 22% 22% 30% 30% 28% 27%
Rate of ncrease for pensons n payment
(where provded) 28% 27% 17% 17% ––17% 17%
Rate of ncrease for pensons n deferment
(where provded) 29% 28% 17% 17% ––––
Number of years a current pensoner s
expected to lve beyond age 65
Men 224 224 217 216 212 216 194 194
Women 246 245 238 236 232 238 230 230
Number of years a future pensoner currently
aged 45 s expected to lve beyond age 65
Men 237 236 239 238 229 233 194 194
Women 264 263 259 258 249 255 230 230
Demographc assumptons, such as mortalty rates, are set havng regard to the latest trends n lfe expectancy (ncludng expectatons of
future mprovements), plan experence and other relevant data These assumptons are revewed and updated as necessary as part of the
perodc actuaral valuaton of the penson plans The years of lfe expectancy for 2015 above have been translated from the followng tables
• UK the year of use S1 seres all pensoners (‘S1PA’) tables have been adopted, whch are based on the experence of UK penson
schemes over the perod 2000-2006 Scalng factors are appled reflectng the experence of our penson funds approprate to the
member’s gender and status Future mprovements n longevty have been allowed for n lne wth the 2012 MI core proectons
and a 1% pa long-term mprovement rate
• The Netherlands the Dutch Actuaral Socety’s A Prognosetafel 2014 table s used wth correcton factors to allow for the
typcally longer lfe expectancy for fund members relatve to the general populaton Ths table has an n-bult allowance for
future mprovements n longevty
• Unted States the table RP-2015 wth MP-2015 generatonal mortalty mprovement Ths table has an n-bult allowance for future
mprovements n longevty
• ermany fund specfc tables are used whch broadly equate to the Heubeck 2005 generatonal table proected to 2030
Assumptons for the remanng defned beneft plans vary consderably, dependng on the economc condtons of the countres where
they are stuated
INOME STATEMENT
The charge to the ncome statement comprses
Notes
 mllon
2015
 mllon
2014
 mllon
2013
harged to operatng proft
Defned beneft penson and other beneft plans
urrent servce cost (271) (259) (301)
Employee contrbutons 17 16 18
Specal termnaton benefts (9) (27) (18)
Past servce cost ncludng (losses)/gans on curtalments 129 87 89
Settlements 6 10 –
Defned contrbuton plans (197) (115) (121)
Total operatng cost 4A (325) (288) (333)
Fnance ncome/(cost) 5 (121) (94) (133)
Net mpact on the ncome statement (before tax) (446) (382) (466)
101Unilever Annual Report and Accounts 2015 Financial statements