NOTES TO
THE ACCOUNTS
23 PENSION OBLIGATIONS (CONTINUED)
F )JǩSJI GJSJǩY UQFSX (TSYNSZJI
9MJ IJGY NSXYWZRJSYX FWJ FSFQ^XJI G^ NXXZJWdžX HWJINY WFYNSL FX KTQQT\X
2014
2013
Percentage
Percentage
&FF &&&
&F &&
&F &&
&F &&
& &
& &
& &
'FF '''
'FF '''
4YMJW QT\JW LWFIJ
3T NS[JXYRJSY LWFIJ
9MJ KFNW [FQZJ TK YMJ FGT[J JVZNY^ NSXYWZRJSYX FSI IJGY NSXYWZRJSYX FWJ IJYJWRNSJI GFXJI TS VZTYJI RFWPJY UWNHJX
9MJWJ NX ST NRRJINFYJ WJVZNWJRJSY KTW YMJ ,WTZU YT KZSI YMJ IJǩHNY GJY\JJS YMJ KFNW [FQZJ TK IJǩSJI GJSJǩY
UQFS FXXJYX FSI YMJ UWJXJSY [FQZJ TK YMJ IJǩSJI GJSJǩY UQFS TGQNLFYNTSX INXHQTXJI FY )JHJRGJW
FSI
(TSYWNGZYNTSX YT KZSI YMJ TGQNLFYNTSX FWJ GFXJI ZUTS YMJ WJHTRRJSIFYNTSX TK NSIJUJSIJSY VZFQNǩJI FHYZFWNJX KTW JFHM
TK YMJ UJSXNTS UQFSX TK YMJ ,WTZU YT KZQQ^ KZSI YMJ WJQJ[FSY XHMJRJX TS FS TSLTNSL GFXNX 9MJ WJFQNXFYNTS TK YMJ IJǩHNY
NX HTSYNSLJSY ZUTS YMJ WJFQNXFYNTS TK YMJ FHYZFWNFQ FXXZRUYNTSX RFIJ \MNHM NX IJUJSIJSY ZUTS F SZRGJW TK KFHYTWX
NSHQZINSL YMJ RFWPJY UJWKTWRFSHJ TK UQFS FXXJYX +ZSINSL WJVZNWJRJSYX TK YMJ RFOTW IJǩSJI GJSJǩY UQFSX TK YMJ ,WTZU
FWJ IJYFNQJI GJQT\
9MJ ,WTZU TUJWFYJX Y\T UWNSHNUFQ UQFSX NS -TSL 0TSL 4SJ UQFS \MNHM MFX GJJS HQTXJI YT SJ\ JSYWFSYX XNSHJ
UWT[NIJX GJSJǩYX GFXJI TS YMJ LWJFYJW TK YMJ FLLWJLFYJ TK YMJ JRUQT^JJ FSI JRUQT^JW [JXYJI HTSYWNGZYNTSX UQZX F
RNSNRZR NSYJWJXY YMJWJTS TK
UJW FSSZR FSI F GJSJǩY IJWN[JI G^ F KTWRZQF GFXJI TS YMJ ǩSFQ XFQFW^ FSI ^JFWX
TK XJW[NHJ & KTWRFQ NSIJUJSIJSY FHYZFWNFQ [FQZFYNTS ZSIJWYFPJS KTW KZSINSL UZWUTXJX ZSIJW YMJ UWT[NXNTS TK -TSL
0TSLdžX 4HHZUFYNTSFQ 7JYNWJRJSY 8HMJRJX 4WINSFSHJ Lj4784lj FY /ZQ^ WJUTWYJI F KZSINSL QJ[JQ TK
TK YMJ
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FXXZRUYNTSX NS YMJ [FQZFYNTS FWJ FS NS[JXYRJSY WJYZWS TK
UJW FSSZR FSI XFQFW^ NSHWJFXJX TK
9MJ [FQZFYNTS
\FX UJWKTWRJI G^ 9NFS 0JFY &ZS F +JQQT\ TK 9MJ .SXYNYZYJ TK &HYZFWNJX TK 9T\JWX <FYXTS -TSL 0TSL 1NRNYJI 9MJ
XJHTSI UQFS UWT[NIJX GJSJǩYX JVZFQ YT YMJ JRUQT^JW [JXYJI HTSYWNGZYNTSX UQZX F RNSNRZR NSYJWJXY YMJWJTS TK
UJW
FSSZR &Y )JHJRGJW
YMNX UQFS NX KZQQ^ KZSIJI KTW YMJ KZSINSL TK [JXYJI GJSJǩYX NS FHHTWIFSHJ \NYM YMJ 4784
KZSINSL WJVZNWJRJSYX )ZWNSL YMJ ^JFW JSIJI )JHJRGJW
KTWKJNYJI HTSYWNGZYNTSX YTYFQQNSL -0
-0
\JWJ ZXJI YT WJIZHJ YMJ QJ[JQ TK HTSYWNGZYNTSX TK YMJ ^JFW JSIJI )JHJRGJW
FSI ST KTWKJNYJI
HTSYWNGZYNTS \FX F[FNQFGQJ FY )JHJRGJW
3NQ YT WJIZHJ KZYZWJ ^JFWdžX HTSYWNGZYNTSX
102
C A P I T A L I S I N G O N M O M E N T U M
