Siemens 2009 Annual Report Download - page 256

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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
Other post-employment benefits:
Obligations and funded status
The funded status of plan assets and a reconciliation of the
funded status to the amounts recognized in the Consolidated
Balance Sheets are as follows:
The following table shows a detailed reconciliation of the
changes in the benefit obligation for other post-employment
benefits for the years ended September 30, 2009 and 2008:
September ,  September , 
Total Domestic Foreign Total Domestic Foreign
Fair value of plan assets 3– 3 3 – 3
Total defined benefit obligation 649 307 342 650 288 362
Defined benefit obligation (funded) 230 – 230 247 – 247
Defined benefit obligation (unfunded) 419 307 112 403 288 115
Funded status (646) (307) (339) (647) (288) (359)
Unrecognized past service cost (benefits) 7 – 7 8 – 8
Net amount recognized (639) (307) (332) (639) (288) (351)
B27T064_E
September ,  September , 
Total Domestic Foreign Total Domestic Foreign
Change in benefit obligations:
Defined benefit obligation at beginning of year 650 288 362 779 321 458
Foreign currency exchange rate changes (7) – (7) (7) – (7)
Service cost 15 9 6 18 10 8
Interest cost 41 18 23 38 16 22
Settlements and curtailments (9) (9) – (3) (7) 4
Plan amendments and other (30) (1) (29) – – –
Actuarial (gains) losses 50 36 14 (27) (14) (13)
Acquisitions – – – – – –
Divestments – – – (79) (1) (78)
Benefits paid (61) (34) (27) (69) (37) (32)
Defined benefit obligation at end of year 649 307 342 650 288 362
B27T065_E