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(6) Provisions for pensions
Net pension obligations are shown in the following items of the balance sheet:
 "Net pension obligations") |
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Net pension obligations are calculated as follows:
 "Net pension obligations") |
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In the reporting year, net pension obligations developed as follows:
 "Net pension obligations") |
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Pension expenses consist of the following components:
 "Pension expenses") |
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Pension expenses are included in personnel expenses in the income statement.
The actual return on pension plan assets was 9.4 million Euro (2002: 8.2 million Euro).