9. Pension Provisions
The calculation of pension provisions as of 30 June 2016 was based on an interest rate of 1.00 % (31 December 2015: 2.25 %; 30 June 2015: 2.00 %). Actuarial gains/losses changed as follows. These are recognised in equity without effect on profit and loss.
in € thousand  | 
      2016  | 
      2015  | 
    ||
Cumulative actuarial gains (+)/losses (-) as of 01 January  | 
      - 40,637  | 
      - 65,731  | 
    ||
Change during the financial year due to a change in interest rate  | 
      - 73,471  | 
      13,737  | 
    ||
Cumulative actuarial gains (+)/losses (-) as of 30 June  | 
      - 114,108  | 
      - 51,994  |