Page 101 - Paragon Annual Report

Notes to the consolidated financial statements (continued) 24 Retirement benefits (continued)
The fair value of the scheme assets at the Consolidated Statement of Financial Position date is analysed as follows:
Equity instruments 168 Bonds 2,647 Real Estate 369 Cash 168
3,352
The history of the scheme for the period since acquisition is as follows:
Fair value of scheme assets 3,352 Present value of defined benefit obligations 3,392 Net gain/(deficit) (40) Experience adjustments on scheme liabilities 175 Percentage of total scheme obligation 5% Experience adjustments on scheme assets (63) Percentage of scheme assets (2%)
| 97
Value at 30 June 2017
€000
167
2,638
367
168
Value at 30 June 2016
€000
3,340
2017
€000
3,340
3,123
217
17
0.5%
80
2%
2016
€000
The last actuarial valuation of the plan was performed by the Actuary for the Trustees as at 30 June 2017.
Sensitivity analysis
Discount rate
Expected rate of inflation Assumed life expectancy
+0.5%/-0.5% +5.41%/-4.7% +0.5%/-0.5% +0.13%/+5.1% + 1 year +3%
Change in assumption
Change in obligation
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