Page 64 - Mantena Annual Report 2021

Mantena AS
Breakdown of net pension liabilities and support received
2021
2020
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
- - 37,500 30,500 210,200 283,100 - - -80,400 -156,300
7,000 7,400 - -
7,000 7,400
- -
- - -602 -18,809 33,135 29,653 9,028 9,346
1.9% 1.5% 3.1% 1.5% 2.8% 2.0% 2.5% 1,0% 1.8% 1.8% 14.1% 14.1%
Net pension liability on the balance sheet
167,300
157,300
Pension costs recognised in the income statement
2021
2020
Net pension costs
48,561
27,590
The following parameters have been used in the calculations for the defined-benefit scheme in Norway
2021
2020
64 Annual Report 2021