Note 16: Detailed Information - People Costs (a) Defined benefit plans The Group sponsors a range of defined benefit pension plans that provide either a lump sum or ongoing pension benefit for its worldwide employees upon retirement. Entities of the Group who operate defined benefit plans contribute to the respective plans in accordance with the Trust Deeds, following the receipt of actuarial advice. The surplus/deficit for each defined benefit plan operated by the Group is as follows: 2024 2023 US$m US$m Pension Plan Plan Assets Accrued benefit Plan surplus / (deficit) Plan Assets Accrued benefit Plan surplus / (deficit) Funded: CSL Pension Plan (Australia) – provides a lump sum benefit upon exit 15 (12) 3 15 (13) 2 CSL Behring AG Pension Plan (Switzerland) – provides an ongoing pension 761 (761) — 674 (674) — CSL Vifor AG Pension Plan (Switzerland) – provides an ongoing pension 480 (469) 11 453 (453) — CSL Behring Union Pension Plan (USA) – provides an ongoing pension 37 (33) 4 41 (37) 4 Unfunded: CSL Behring GmbH Supplementary Pension Plans (Germany) – provides an ongoing pension — (219) (219) — (150) (150) CSL Behring Innovation GmbH Supplementary Pension Plans (Germany) – provides an ongoing pension — (36) (36) — (25) (25) bioCSL GmbH Pension Plans (Germany) – provides an ongoing pension — (2) (2) — (2) (2) CSL Behring KG Pension Plans (Germany) – provides an ongoing pension — (13) (13) — (14) (14) CSL Plasma GmbH Pension Plans (Germany) – provides an ongoing pension — — — — — — CSL Behring KK Retirement Allowance Plan (Japan) – provides a lump sum benefit upon exit — (9) (9) — (11) (11) CSL Behring S.A. Pension Plan (France) – provides a lump sum benefit upon exit — (2) (2) — (1) (1) CSL Behring S.p.A Pension Plan (Italy) – provides a lump sum benefit upon exit — (1) (1) — (1) (1) Total 1,293 (1,557) (264) 1,183 (1,381) (198) The CSL Behring AG and CSL Vifor pension plans have asset surplus' not recognised on the basis that future economic benefits are not available to the entity in the form of a reduction in future contributions or a cash refund. The plan assets have been recognised up to the asset ceiling limit. 137
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