The effect of this change on the accumulated post-retirement benefit obligation for health care benefits as of the end of
fiscal 2002, fiscal 2001, and fiscal 2000 would be a decrease of 8.3%, 5.9%, and 5.0%, respectively.
The following table provides a summary of the funded status of all defined-benefit plans throughout Ahold as well as the
amounts not yet recognized in the statement of operations and the amounts recognized in the balance sheet:
Fiscal 2002 Fiscal 2001
Projected benefit obligation at year-end (2,854) (2,712)
Fair value of plan assets at year-end 1,882 2,138
Funded status (972) (574)
Unrecognized actuarial (gain) loss 710 264
Unrecognized prior service cost (12) 11
Unrecognized net transition obligation (4) (8)
Net amount recognized (278) (307)
Prepaid benefit cost under other financial fixed assets 185 201
Accrued benefit liability under provisions for pensions (684) (519)
Intangible assets 17 1
Deferred tax assets 81 4
Accumulated other comprehensive income 123 6
Net amount recognized (278) (307)
In the following tables, the change in benefit obligations and plan assets is provided, as well as the funded status and the
amounts recognized in the balance sheet. The components of net periodic benefit cost are also included. Because of the
significance of defined-benefit plans in the U.S. and Europe, the U.S. plans (in aggregate) are shown separately from the
European plans (in aggregate). The Company's pension plans have different measurement dates as follows: for the U.S.
pension plans - September 30, for the European pension plans - December 31.
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