Page 60 - Mantena Annual report 2019

Mantena Group
Breakdown of net pension liabilities and support received for the Mantena Group
2019
2018
The Norwegian Public Service Pension Fund, net liabilities related to closed scheme with settlement in 2019 The Norwegian Public Service Pension Fund, net obligation for disabled/sick leave to be included in the scheme Occupational pension scheme implemented 31.12.2018
Support to meet the regulatory obligations of the Norwegian Public Service Pension Fund
Support for transitional scheme older workers when closing the Norwegian Public Service Pension Fund
Present value of accrued pension entitlements in the year - SPK Estimate difference, pensions
Financial items for the year, pensions
Pension costs - defined-benefit scheme
Pension costs - defined-benefit scheme
Private AFT scheme
Occupational pension scheme - change in assessment of early retirement rate
Increased support to meet regulatory obligations in the Norwegian Public Service Pension Fund
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
-
23,100 390,900 - -253,200
50,100 -
-
4,303 32,846 10,010
-58,579 -11,900
2.6%
2.6% 2.5% 1.8% 2.5%
14.1%
513,006 31,700 492,500 -202,000 -290,500
49,612 65,000 9,818 5,438 - - - -
2.6%
2.6% 2.5% 1.8% 2.5%
14.1%
Net pension liability on the balance sheet
160,800
544,706
Pension costs in the income statement for the Mantena Group
2019
2018
Net pension costs
26,780
129,868
The following parameters have been used in the calculations for the defined-benefit scheme in Norway
2019
2018
60 Annual report 2019