14. Employer contribution reserves and pension fund liabilities
Employer contribution reserve (ECR)
|
EUR thousands |
Nominal value 31.12.2022 |
Balance sheet 31.12.2022 |
Currency gain (+)/ loss (–) on ECR 2022 |
Balance sheet 31.12.2021 |
Expense (–)/ income (+) in personnel expenses 2022 |
Expense (–)/ income (+) in personnel expenses 2021 |
|
Pension trust fund |
2,986 |
2,986 |
132 |
2,854 |
– |
– |
|
Total |
2,986 |
2,986 |
132 |
2,854 |
– |
– |
No interest was paid on the employer contribution reserve in either year.
Economic benefits/economic liabilities and pension expenses
|
EUR thousands |
Excess/ (inad- equate) cover 31.12.2022 1 |
Economic share of organi- sation 31.12.2022 |
Economic share of organi- sation 31.12.2021 |
Capitalised in business year 2022 |
Contri- butions accrued 2022 |
Pension expenses in personnel expenses 2022 |
Pension expenses in personnel expenses 2021 |
|
Pension trust fund |
2,467 |
– |
– |
– |
– |
– |
– |
|
Personnel pension fund collective fund |
10,968 |
– |
– |
– |
2,549 |
2,549 |
2,269 |
|
Pension plans abroad |
– |
– |
– |
– |
8,266 |
8,266 |
9,020 |
|
Total |
13,435 |
– |
– |
– |
10,815 |
10,815 |
11,289 |
1 The 2022 financial statements of the pension trust fund and the collective fund are not yet available as of the date of publication of this Annual Report. The details regarding the excess coverage in 2022 correspond to the value as at 31 December 2021.
Please refer to item “10. Pension funds” of the Accounting and valuation principles in the consolidated financial statements and to the pension commitments in item 6. Provisions in these notes to the consolidated financial statements.