Annual Review 2012 - Luxottica

Consolidated financial statements - NOTES
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The following tables show the main assumptions used to determine the period benefit
cost and the benefit obligation.
Weighted average assumptions used
to determine benefit obligations:
Pension Plan
SERPs
2012 2011 2012 2011
Discount rate 4.30% 5.10% 4.30% 5.10%
Rate of compensation increase 5%-3%-2% 5%-3%-2% 5%-3%-2% 5%-3%-2%
Expected long-term return on plan
assets 7.50% 8.00% n.a. n.a.
Weighted average assumptions used to determine net periodic
benefit cost:
Pension Plan
2012 2011
Discount rate 4.30% 5.10%
Expected long-term return on plan assets 7.50% 8.00%
Rate of compensation increase 5%-3%-2% 5%-3%-2%
Mortality table 2013 Static 2012 Static
Weighted average assumptions used to determine net periodic
benefit cost:
Discount rate:
SERPs
2012 2011
- For the year ended December 31 4.30% 5.10%
- For the period prior to re-measurement n.a. n.a.
- For the period after re-measurement n.a. n.a.
Expected long-term return on plan assets n.a. n.a.
Rate of compensation increase 5%-3%-2% 5%-3%-2%
Mortality table 2013 Static 2012 Static