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Software AG GB 2012, englisch

SOFTWARE AG | ANNUAL REPORT 2012 204 Net periodic pension cost can be broken down as follows: in €thousands 2012 2011 Interest expense 3,544 3,495 Service cost 3,487 4,051 Expected return on plan assets -1,998 -1,975 Net periodic pension cost 5,033 5,571 Service cost, repayment of expenses from retroactive plan amendments (past service cost), and losses from plan termination and plan curtailments were recognized as personnel expenses under operating expenses. Interest expense, less the expected return on plan assets, was included in net financial income/expense. Taking into account deferred taxes, actuarial gains and losses recognized in equity changed as follows: in €thousands 2012 2011 Actuarial gains (+)/losses (-) recognized in the period -11,067 4,681 Net actuarial gains (+)/losses (-) recognized in the period from insignificant plans and currency exchange effects -2,081 850 Accumulated actuarial gains (+)/losses (-) recognized in the period as of December 31 -21,467 -8,319

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