Siemens 2012 Annual Report Download - page 272

1 A. To our Shareholders 49 C. Combined Management Report 21 B. Corporate Governance
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Line items Plan amendments and other and Settlements and
curtailments in the first table above include €() million and
€() million resulting from a plan change of the main health
care plan in the U.S. The group insurance program for a de-
fined group of Siemens retirees is replaced by individual
healthcare agreements between the affected beneficiaries and
healthcare insurance providers, resulting in a one-time reduc-
tion of current and future contributions.
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 , 
(in millions of €) Total Domestic Foreign Total Domestic Foreign
Service cost 16 9 7 21 10 11
Interest cost 35 14 21 36 13 23
Amortization of unrecognized past service cost (benefits) (116) – (116) 4 – 4
Loss (gain) due to settlements and curtailments (30) – (30) (10) – (10)
Net periodic benefit cost (95) 23 (118) 51 23 28
In addition to net periodic benefit cost for continuing operations
presented in the table above, € million and less than a million
were recognized for Siemens IT Solutions and Services and for
OSRAM for the years ended September ,  and .
Line item Net periodic benefit cost in fiscal , in the table
above, include €() million past service cost and €() mil-
lion curtailment gain resulting from a plan change of the main
health care plan in the U.S., occurring in fiscal .
Other post-employment benefits:
amounts recognized in the Consolidated
Statements of Comprehensive Income
The actuarial gains and losses on other post-employment ben-
efit plans recognized in the Consolidated Statements of Com-
prehensive Income for the fiscal years ended September ,
 and  were as follows:
Year ended September ,  Year ended September , 
(in millions of €) Total Domestic Foreign Total Domestic Foreign
Actuarial losses (gains) 82 36 46 (24) (18) (6)
Income tax effect (29) (11) (18) 7 5 2
Net amount recognized in the Consolidated Statements
of Comprehensive Income, net of tax 53 25 28 (17) (13) (4)
Germany 25 25 (13) (13)
U.S. 24 24 – –
Canada – – (1) (1)
Other 4 4 (3) (3)
For the years ended September ,  and , cumulative
income or expense of € and less than a million € is recog-
nized in line item Net amount recognized in the Consolidated
Statements of Comprehensive Income, net of tax which relates
to OSRAM.