H
KÜ1I3E3
122
23 Pensions and other post-employment benefits (continued)
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Ahold at a glance
Our strategy
Our performance
Governan
Financials
Investors
Notes to the consolidated
financial statements
Ahold Annual Report 2013
Net defined benefit cost is comprised of the following components. The net interest (income) expense is presented as net financial expenses in the income statement and plan remeasurements
are presented as other comprehensive income. All other components of net defined benefit cost are presented in the income statement as cost of sales, selling expenses, and general and
administrative expenses, depending on functional areas of the employees earning the benefits.
2012
million
2013
(restated)1
Service cost
Current service cost
119
75
Past service cost
(39)
Gain on settlement
(9)
(6)
Net interest (income) expense
24
(17)
Administrative cost
8
11
Components of defined benefit cost recorded in the income statement
142
24
Remeasurements recognized:
Return on plan assets, excluding amounts included in net interest (income) cost
102
(289)
Loss from changes in demographic assumptions
13
154
(Gain) loss from changes in financial assumptions
(298)
1,358
Experience gains
(47)
(19)
Components of defined benefit cost recognized in other comprehensive income
(230)
1,204
Total net defined benefit cost
(88)
1,228
1 See Note 3 for an explanation of the restatements.
