9. Pension provisions
Provisions for pensions include pension obligations and liabilities from working lifetime accounts.
The calculation of pension obligations as of 30 June 2024 was based on an interest rate of 3.80 % (31 December 2023: 3.50 %; 30 June 2023: 4.00 %). The calculation of pension obligations was also based on a discount rate of 3.80 % as stated in the HHLA capital plan as of 30 June 2024 (31 December 2023: 3.60 %; 30 June 2023: 4.00 %).
Actuarial gains/losses from provisions for pensions changed as follows. These are recognised in equity without effect on profit and loss.
in € thousand |
|
2024 |
|
2023 |
|---|---|---|---|---|
Cumulative actuarial gains (+)/losses (-) as of 1 January |
|
54,589 |
|
68,620 |
Changes in the financial year due to experience adjustments and changes in financial assumptions |
|
14,424 |
|
2,038 |
Cumulative actuarial gains (+)/losses (-) as of 30 June |
|
69,013 |
|
70,658 |