BOC Report and accounts 2005 - Alle jaarverslagen

Notes to the financial statements 107
8. Pensions and other retirement benefits continued
Americas Americas
History of experience gains and losses Europe pensions health care Africa Asia/Pacific Total
Year to 30 September 2005
Difference between the expected and actual return on scheme assets
Amount (£ million) 159.8 25.6 – 27.8 18.6 231.8
Percentage of scheme assets 10.6% 6.6% – 19.6% 8.6% 10.3%
Experience gains and losses on scheme liabilities
Amount (£ million) 9.2 1.2 7.6 – (16.0) 2.0
Percentage of the present value of scheme liabilities 0.5% 0.5% 17.1% – (7.7%) 0.1%
Total amount recognised in the statement of total recognised gains and losses
Amount (£ million) (37.9) 17.8 4.5 (1.7) 2.0 (15.3)
Percentage of the present value of scheme liabilities (1.9%) 6.9% 10.1% (1.6%) 1.0% (0.6%)
Year to 30 September 2004
Difference between the expected and actual return on scheme assets
Amount (£ million) 31.9 17.6 – 12.5 14.2 76.2
Percentage of scheme assets 2.6% 4.8% – 10.6% 8.4% 4.0%
Experience gains and losses on scheme liabilities
Amount (£ million) (28.6) 12.5 0.2 – (14.2) (30.1)
Percentage of the present value of scheme liabilities (1.7%) 4.7% 0.4% – (8.7%) (1.3%)
Total amount recognised in the statement of total recognised gains and losses
Amount (£ million) (26.1) 26.8 (1.8) (2.2) – (3.3)
Percentage of the present value of scheme liabilities (1.6%) 10.0% (3.9%) (2.4%) – (0.1%)
Year to 30 September 2003
Difference between the expected and actual return on scheme assets
Amount (£ million) 73.7 44.2 – (10.8) 4.7 111.8
Percentage of scheme assets 6.9% 11.8% – (11.0%) 3.2% 6.6%
Experience gains and losses on scheme liabilities
Amount (£ million) 8.3 (1.7) 0.1 0.1 (2.6) 4.2
Percentage of the present value of scheme liabilities 0.5% (0.6%) 0.2% 0.1% (1.8%) 0.2%
Total amount recognised in the statement of total recognised gains and losses
Amount (£ million) (52.8) 36.2 (1.9) (2.0) 2.1 (18.4)
Percentage of the present value of scheme liabilities (3.5%) 12.3% (3.8%) (2.2%) 1.5% (0.9%)
Year to 30 September 2002
Difference between the expected and actual return on scheme assets
Amount (£ million) (246.4) (71.6) – 3.0 (13.6) (328.6)
Percentage of scheme assets (26.2%) (21.0%) – 4.3% (11.1%) (22.3%)
Experience gains and losses on scheme liabilities
Amount (£ million) (9.7) 6.7 5.8 (3.9) (1.3) (2.4)
Percentage of the present value of scheme liabilities (0.7%) 2.7% 11.6% (6.6%) (1.0%) (0.1%)
Total amount recognised in the statement of total recognised gains and losses
Amount (£ million) (347.8) (67.1) (0.1) (12.5) (9.4) (436.9)
Percentage of the present value of scheme liabilities (26.1%) (26.8%) (0.2%) (21.1%) (7.0%) (23.9%)
Year to 30 September 2001
Difference between the expected and actual return on scheme assets
Amount (£ million) (346.2) (156.4) – (11.9) (13.3) (527.8)
Percentage of scheme assets (30.3%) (37.6%) – (15.0%) (10.4%) (29.9%)
Experience gains and losses on scheme liabilities
Amount (£ million) (7.6) (0.9) (6.9) (0.3) 10.7 (5.0)
Percentage of the present value of scheme liabilities (0.6%) (0.3%) (13.3%) (0.4%) 8.2% (0.3%)
Total amount recognised in the statement of total recognised gains and losses
Amount (£ million) (289.8) (157.3) (6.9) (15.1) (2.6) (471.7)
Percentage of the present value of scheme liabilities (24.7%) (60.9%) (13.3%) (22.7%) (2.0%) (28.1%)