| F 44.02 | ||
| Defined benefit obligations | ||
| 010 | ||
| Opening balance [present value] | 010 | |
| Current service cost | 020 | |
| Interest cost | 030 | |
| Contributions paid | 040 | |
| Actuarial (-) gains or losses from changes in demographic assumptions | 050 | |
| Actuarial (-) gains or losses from changes in financial assumptions | 060 | |
| Foreign currency translation (flow) increase or (-) decrease | 070 | |
| Benefits paid | 080 | |
| Past service cost, including gains and losses arising from settlements | 090 | |
| Increase or (-) decrease through business combinations and disposal | 100 | |
| Other increases or (-) decreases | 110 | |
| Closing balance [present value] | 120 | |