PA Group Annual Report 2007

The following amounts have been charged to group operating profit:
2007 2006
£ million £ million
Current service cost (employer’s only) 2.9 2.8
Curtailment and settlement - (0.4)
Total operating charge 2.9 2.4

The following amounts have been credited to net finance income:
2007 2006
£ million £ million
Expected return on pension scheme assets 8.3 7.4
Interest on post retirement liabilities (6.5) (5.6)
Net return to credit to finance income 1.8 1.8
The scheme is closed to new entrants and, under the method used to calculate pension costs in accordance with FRS 17, the
costs as a percentage of covered pensionable payroll will tend to increase as the average age of the membership increases.
The following amounts have been recognised within the statement of total recognised gains and losses (“STRGL”):
2007 2006
£ million £ million
Actual return less expected return on scheme assets (0.3) 3.6
Experience loss arising on scheme liabilities (0.5) (1.6)
Changes in assumptions underlying the present value of scheme liabilities 3.6 (5.0)
Actuarial gain/(loss) recognised in the STRGL 2.8 (3.0)



The history of experience gains and losses:
2007 2006 2005 2004 2003
Actual return less expected return on scheme assets (£m) (0.3) 3.6 11.7 2.5 9.6
Percentage of scheme’s assets - 3% 10% 2% 10%
Experience (losses)/gains arising on scheme’s liabilities (£m) (0.5) (1.6) (0.2) (0.1) 0.7
Percentage of the present value of the scheme’s liabilities - (1%) - - 1%
Total amount recognised in the STRGL (£m) 2.8 (3.0) 2.9 (1.4) 0.9
Percentage of the present value of the scheme’s liabilities 2% (2%) 2% (1%) 1%
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