Siemens 2011 Annual Report Download - page 301

153 D. Consolidated Financial Statements 273 E. Additional information
158 D. Consolidated Statements of Changes in Equity
160 D. Notes to Consolidated Financial Statements
266 D. Supervisory Board and Managing Board
154 D. Consolidated Statements of Income
155 D. Consolidated Statements of Comprehensive Income
156 D. Consolidated Statements of Financial Position
157 D. Consolidated Statements of Cash Flow
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A detailed reconciliation of the changes in the DBO and in
plan assets for fiscal  and  as well as additional infor-
mation by country is provided in the following tables:
September ,  September , 
(in millions of €) Total Domestic Foreign Total Domestic Foreign
Change in defined benefit obligations:
Defined benefit obligation at beginning of year 31,475 18,897 12,578 26,944 16,163 10,781
Foreign currency exchange rate changes 234 – 234 714 – 714
Service cost 491 316 175 538 305 233
Interest cost 1,292 768 524 1,417 844 573
Settlements and curtailments (970) (18) (952) (422) (1) (421)
Plan participants’ contributions 137 81 56 137 78 59
Amendments and other 98 20 78 32 (2) 34
Actuarial (gains) losses (1,766) (1,611) (155) 3,704 2,499 1,205
Acquisitions 46 25 21 4 3 1
Benefits paid (1,553) (1,005) (548) (1,512) (986) (526)
Divestments (763) (326) (437) (81) (6) (75)
Reclassification to assets and to liabilities associated
with assets classified as held for disposal for OSRAM (1,600) (523) (1,077) – – –
Defined benefit obligation at end of year 27,121 16,624 10,497 31,475 18,897 12,578
Germany 16,624 16,624 18,897 18,897
U.S. 3,429 3,429 4,043 4,043
U.K. 3,053 3,053 3,585 3,585
Other 4,015 4,015 4,950 4,950
September ,  September , 
(in millions of €) Total Domestic Foreign Total Domestic Foreign
Change in plan assets:
Fair value of plan assets at beginning of year 24,107 14,059 10,048 21,990 13,290 8,700
Foreign currency exchange rate changes 208 – 208 618 – 618
Expected return on plan assets 1,475 886 589 1,395 841 554
Actuarial gains (losses) on plan assets (1,653) (1,357) (296) 941 559 382
Acquisitions and other 79 1 78 77 – 77
Settlements (773) – (773) (172) – (172)
Employer contributions 849 276 573 658 245 413
Plan participants' contributions 137 81 56 137 78 59
Benefits paid (1,470) (973) (497) (1,445) (953) (492)
Divestments and other (766) (273) (493) (92) (1) (91)
Reclassification to assets and to liabilities associated
with assets classified as held for disposal for OSRAM (1,228) (391) (837) – – –
Fair value of plan assets at end of year 20,965 12,309 8,656 24,107 14,059 10,048
Germany 12,309 12,309 14,059 14,059
U.S. 2,346 2,346 2,952 2,952
U.K. 3,201 3,201 3,256 3,256
Other 3,109 3,109 3,840 3,840