Siemens 2010 Annual Report Download - page 262

6 To our shareholders 21 Corporate Governance 49 Combined management’s discussion and analysis

Other post-employment benefits: Plan assets
The following table shows the change in plan assets in fiscal
 and :
September ,  September , 
Total Domestic Foreign Total Domestic Foreign
Change in plan assets:
Fair value of plan assets at beginning of year 3 – 3 3 – 3
Actual return on plan assets 1 – 1 – – –
Employer contributions 27 – 27 27 – 27
Benefits paid (27) – (27) (27) – (27)
Fair value of plan assets at end of year 4 – 4 3 – 3
Other post-employment benefits: Components of NPBC
The components of the NPBC for other post-employment ben-
efits for the years ended September ,  and  are as
follows:
Year ended September ,  Year ended September , 
Total Domestic Foreign Total Domestic Foreign
Service cost 16 10 6 15 9 6
Interest cost 37 16 21 41 18 23
Amortization of unrecognized past service cost (benefits) 1 – 1 (30) – (30)
Loss (gain) due to settlements and curtailments (7) (5) (2) (9) (9) –
Net periodic benefit cost 47 21 26 17 18 (1)
Other post-employment benefits: Amounts recognized
in the Consolidated Statements of Comprehensive Income
The actuarial gains and losses on other post-employment ben-
Year ended September ,  Year ended September , 
Total Domestic Foreign Total Domestic Foreign
Actuarial losses (gains) 69 24 45 50 36 14
Income tax effect (24) (7) (17) (16) (11) (5)
Net amount recognized in the Consolidated Statements
of Comprehensive Income, net of tax 45 17 28 34 25 9
Germany 17 17 25 25
U.S. 21 21 8 8
Canada 7 7 1 1
efit plans recognized in the Consolidated Statements of
Comprehensive Income for the fiscal years ended September
,  and  were as follows: