Siemens 2010 Annual Report Download - page 261

147 Consolidated Financial Statements
148 Consolidated Statements of Income
149 Consolidated Statements of Comprehensive Income
150 Consolidated Statements of Financial Position
151 Consolidated Statements of Cash Flow
152 Consolidated Statements of Changes in Equity
154 Notes to Consolidated Financial Statements
(in millions of €, except where otherwise stated
and per share amounts)
261 Additional information
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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
Statements of Financial Position are as follows:
September ,  September , 
Total Domestic Foreign Total Domestic Foreign
Change in benefit obligations:
Defined benefit obligation at beginning of year 649 307 342 650 288 362
Foreign currency exchange rate changes 25 – 25 (7) – (7)
Service cost 16 10 6 15 9 6
Interest cost 37 16 21 41 18 23
Settlements and curtailments (7) (5) (2) (9) (9) –
Plan amendments and other 10 16 (6) (30) (1) (29)
Actuarial (gains) losses 69 24 45 50 36 14
Acquisitions – – – – – –
Divestments – – – – – –
Benefits paid (57) (30) (27) (61) (34) (27)
Defined benefit obligation at end of year 742 338 404 649 307 342
September ,  September , 
Total Domestic Foreign Total Domestic Foreign
Fair value of plan assets 4 – 4 3 – 3
Total defined benefit obligation 742 338 404 649 307 342
Defined benefit obligation (funded) 278 – 278 230 – 230
Defined benefit obligation (unfunded) 464 338 126 419 307 112
Funded status (738) (338) (400) (646) (307) (339)
Unrecognized past service cost (benefits) 8 – 8 7 – 7
Net amount recognized (730) (338) (392) (639) (307) (332)
The following table shows a detailed reconciliation of the
changes in the benefit obligation for other post-employment
benefits for the years ended September ,  and :