APC 2013 Annual Report Download - page 224

5CONSOLIDATED FINANCIALSTATEMENTS ATDECEMBER 31, 2013
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
22.1 – Changes in provisions for pensions and other post-employment benefit obligations
Changes in provisions for pensions and other post-employment benefit obligations (net of plan assets) were as follows:
Provisions for
Pensions and Of which Other post-employment Of which pensions&other
termination benefits SE USA and long-term benefits SE USA post-employmentbenefits
Dec.31, 2011 1,263 395 460 349 1,723
Net cost recognized in
74 (2) 11 (9) 85thestatement of income
Benefits paid (33) - (29) (20) (62)
Planparticipants’contributions (103) (9) 2 2 (101)
Actuarialitemsrecognizedinequity 291 116 29 14 320
Translation adjustment (10) (10) (7) (6) (17)
Changes in the scope
6 - 21 - 27ofconsolidation
Other changes - - 1 2 1
Dec.31, 2012 published 1,488 490 488 332 1,976
IAS19R restatement
Recognitionofpastservicescosts 1 1 (18) (18) (17)
Dec.31, 2012 IAS19R 1,489 491 470 314 1,959
Net cost recognized in
(33) 25 (1) (21) (34)thestatement of income
Benefits paid (44) - (32) (19) (76)
Plan participants’
(64) (35) 2 2 (62)contributions
Actuarialitemsrecognizedinequity (262) (196) 6 (5) (256)
Translation adjustment (32) (14) (18) (12) (50)
Changes in the scope
3 3 (4) - (1)ofconsolidation
Other changes 4 - 1 2 5
Dec.31, 2013 1,061 274 424 261 1,485
The application of IAS19 Revised led to a decrease of the recognition of the past services cost unrecognized under
EUR19million of the provision for pensions and other IAS19 (impact of EUR17million at January1, 2013, due to the
post-employment benefit obligations at January1, 2012 linked to amortizations of the unrecognized past service costs in 2012).
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