Change in the balance of provision for death benefits | 1 January - 31 December 2013 | 1 January - 31 December 2012 |
---|---|---|
Opening balance | 16 460 | 14 829 |
Changes recognized in profit or loss | 3 046 | 1 727 |
- current service cost | 1 369 | 1 392 |
- past service cost | 1 334 | 14 |
- interest income or expense | 343 | 268 |
- actuarial gains and losses recognized in the period | n/a 1 | 53 |
Remeasurement of provision (changes recognized in other comprehensive income) | (40) | n/a |
- actuarial gains and losses resulting from changes in demographic assumptions | 896 | n/a |
- actuarial gains and losses resulting from changes in financial assumptions | (936) | n/a |
Benefits paid | (242) | (96) |
Closing balance | 19 224 | 16 460 |
1) Following revision of IAS 19, effective from 2013 actuarial gains and losses are presented in other comprehensive income and not in profit or loss (as it was in 2012).
Total expected cash flows from death benefits since the end of the reporting period | |
---|---|
Up to 3 months | 56 |
Over 3 months and up to 1 year | 957 |
Over 1 year and up to 5 years | 5 798 |
Over 5 years | 76 972 |
Total | 83 783 |