Siemens 2009 Annual Report Download - page 252

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 Reports Supervisory Board /
Managing Board  Corporate Governance  Management’s discussion and analysis  Consolidated Financial Statements
 Consolidated Statements of Income  Consolidated Statements of Income
and Expense Recognized in Equity
 Consolidated Balance Sheets  Consolidated Statements of Cash Flow
Pension benefits: Amounts recognized in the
Consolidated Statements of Income and Expense
recognized in Equity
The actuarial gains and losses on defined benefit pension
plans recognized in the Consolidated Statements of Income
and Expense recognized in Equity for the fiscal years ended
September 30, 2009 and 2008 were as follows:
Pension benefits: Components of NPBC
The components of the NPBC for the fiscal years ended Sep-
tember 30, 2009 and 2008 are as follows:
Net periodic benefit cost for fiscal 2008 in the table above in-
cludes €(21) related to discontinued operations. The amount
includes €(59) settlement gain as a result from the disposal of
the SV and SEN pension liabilities and €38 other net periodic
pension cost of SV and SEN.
Year ended September 30, 2009 Year ended September 30, 2008
Total Domestic Foreign Total Domestic Foreign
Service cost 451 272 179 511 279 232
Interest cost 1,372 853 519 1,246 765 481
Expected return on plan assets (1,250) (774) (476) (1,471) (929) (542)
Amortization of past service cost (benefits) 14 17 (3) (1) – (1)
Loss (gain) due to settlements and curtailments (38) (2) (36) (46) (26) (20)
Net periodic benefit cost 549 366 183 239 89 150
Germany 366 366 89 89
U.S. 144 144 132 132
U.K 30 30 15 15
Other 9 9 3 3
B27T057_E
Year ended September 30, 2009 Year ended September 30, 2008
Total Domestic Foreign Total Domestic Foreign
Actuarial losses (gains) 1,398 895 503 1,900 944 956
Effects in connection with asset ceiling 104 – 104 – – –
Income tax effect (398) (194) (204) (50) 252 (302)
Net amount recognized in the Consolidated Statements
of Income and Expense recognized in Equity (net of tax) 1,104 701 403 1,850 1,196 654
Germany 701 701 1,196 1,196
U.S. 130 130 198 198
U.K. 268 268 263 263
Other 5 5 193 193
B27T058_E