28.2 Provisions for death benefits

Change in the balance of provision for death benefits1 January - 31 December 20131 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