Page 44 - Mantena Annual report 2019

Mantena AS
Breakdown of net pension liabilities and support received
2019
2018
The Norwegian Public Service Pension Fund, net liability related to closed scheme with settlement in 2019
The Norwegian Public Service Pension Fund, net liability for persons receiving disability/sickness benefits remaining in the scheme
Occupational pension scheme implemented 31.12.2018
Support to meet regulatory obligations in the Norwegian Public Service Pension Fund
Support for transitional scheme for older employees on withdrawal from the Norwegian Public Service Pension Fund
Present value of accrued pension entitlements in the year - SPK
Estimate difference, pensions - SPK
Pension costs - defined-benefit scheme - SPK
Pension-related financial items for the year - defined-benefit scheme - SPK
Increased support to meet regulatory obligations in the Norwegian Public Service Pension Fund Occupational pension scheme - change in assessment of early retirement rate Defined-contribution pension scheme
Private AFP scheme
Discount rate
Expected return on pension assets
Annual expected wage growth
Expected annual adjustment of old-age and survivor’s pensions during payment period, over 67 years Annual expected G-adjustment, adjustment of AFP, disability and survivor’s pensions, under 67 years Average employer’s contribution factor
- 513,006 23,100 31,700
390,900 492,500 - -202,000 -253,200 -290,500
50,100 49,612 - 65,000
50,100 114,612
- 9,818 -11,900 - -58,579 -
32,846 - 10,010 -
2.6% 2.6% 2.6% 2.6% 2.5% 2.5% 1.8% 1.8% 2.5% 2.5%
14.1% 14.1%
Net pension liability on the balance sheet
160,800
544,706
Pension costs recognised in the income statement
2019
2018
Net pension costs
22,477
124,429
The following parameters have been used in the calculations for the defined-benefit scheme in Norway
2019
2018
44 Annual report 2019