Notes to the consolidated financial statements continued
28. Employee benefits continued
Movements in the present value of the defined benefit obligations
2012
Defined benefit obligations as at 1 January
6,900
6,693
Changes in consolidation and reclassification
(1)
99
(326)
26
391
(91)
853
-
Effect of movements in exchange rates
75
Benefits paid
(307)
Employee contributions
29
Current and past service costs and interest on obligation
906
Effect of any curtailment or settlement
(35)
Actuarial (gains)/losses in other comprehensive income
99
Defined benefit obligations as at 31 December
7,901
6,900
Movements in the present value of defined benefit plan assets
2012
Fair value of defined benefit plan assets as at 1 January
5,860
5,696
Changes in consolidation and reclassification
(1)
-
Effect of movements in exchange rates
73
76
Contributions paid into the plan
182
195
Benefits paid
(326)
(307)
Expected return on defined benefit plan assets
322
315
Actuarial gains/(losses) in other comprehensive income
291
(15)
Fair value of defined benefit plan assets as at 31 December
6,901
5,860
Actual return on defined benefit plan assets
610
307
Expense recognised in profit or loss
2012
Current service costs
63
71
Interest on obligation
330
390
Expected return on defined benefit plan assets
(322)
(315)
Past service costs
(2)
(5)
Effect of any curtailment or settlement
(91)
(35)
10
28
56
Actuarial gains and losses recognised in other comprehensive income
2012
Amount accumulated in retained earnings at 1 January
519
910
Recognised during the year
562
109
Amount accumulated in retained earnings at 31 December
1,081
519
120
Heineken N.V. Annual Report 2012
