Siemens 2011 Annual Report Download - page 307

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.2 Consolidated Statements of Comprehensive Income
156 D. Consolidated Statements of Financial Position
157 D. Consolidated Statements of Cash Flow
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The following tables shows a detailed reconciliation of the
changes in the benefit obligation and in plan assets for other
post-employment benefits for the years ended September ,
 and :
September ,  September , 
(in millions of €) Total Domestic Foreign Total Domestic Foreign
Change in benefit obligations:
Defined benefit obligation at beginning of year 838 350 488 742 333 409
Foreign currency exchange rate changes 2 – 2 25 – 25
Service cost 22 10 12 25 10 15
Interest cost 38 14 24 43 17 26
Settlements and curtailments (11) (2) (9) (7) (5) (2)
Plan amendments and other 2 – 2 (6) – (6)
Actuarial (gains) losses (24) (18) (6) 77 25 52
Acquisitions 3 3 – – – –
Benefits paid (56) (28) (28) (61) (30) (31)
Divestments (12) (11) (1) – – –
Reclassification to assets and to liabilities associated
with assets classified as held for disposal for OSRAM (38) (11) (27) – – –
Defined benefit obligation at end of year 764 307 457 838 350 488
September ,  September , 
(in millions of €) Total Domestic Foreign Total Domestic Foreign
Change in plan assets:
Fair value of plan assets at beginning of year 4 – 4 3 – 3
Actual return on plan assets – – – 1 – 1
Employer contributions 24 – 24 27 – 27
Benefits paid (24) – (24) (27) – (27)
Fair value of plan assets at end of year 4 – 4 4 – 4