For defined benefit plans, the Group assumes  the risk associated with future developments  in interest rates, inflation, mortality and dis- ability etc.  The majority of the obligations are funded,  with assets placed in independent pension  funds in e.g. Switzerland, Norway, the UK  and Hong Kong. In some countries, primarily in Germany,  Sweden and Italy, the obligation is unfunded.  For these unfunded plans, the retirement  benefit obligations amounted to DKK 1,543m  (2012: DKK 1,612m) or approximately 14%  (2012: 14%) of the total gross liability. The Group’s net obligation is specified below. Retirement benefit  obligations and  similar obligations  Consolidated financial statements SECTION 7: STAFF COSTS AND REMUNERATION 124 2013 2012 DKK million Present value of obligation Fair value of plan assets Obligation, net Present value of obligation Fair value of plan assets Obligation, net Obligation at 1 January 11,605 7,648 3,957 10,357 7,099 3,258 Recognised in the income statement Current service cost 221 - 221 114 - 114 Interest cost 332 - 332 381 - 381 Return on plan assets (excluding interest cost) - - - - -129 129 Expected return on plan assets - 218 -218 - 452 -452 Curtailments and settlements  26 - 26 -1 - -1 Total 579 218 361 494 323 171 Remeasurements Gain/loss from changes in actuarial assumptions 31 -2 33 691 -6 697 Gain/loss from changes in financial assumptions -508 347 -855 312 268 44 Total -477 345 -822 1,003 262 741 Other changes Contributions to plans 6 252 -246 15 245 -230 Benefits paid -480 -402 -78 -513 -415 -98 Acquisition and disposal of entities 1 - 1 - - - Foreign exchange adjustments etc. -268 -189 -79 196 134 62 Transfer from other provisions 1 2 -1 53 - 53 Obligation at 31 December 10,967 7,874 3,093 11,605 7,648 3,957 OBLIGATION, NET A number of the Group’s employees are  covered by retirement benefit plans. The  nature of the retirement benefit plans varies  depending on labour market conditions, legal  requirements, tax legislation and economic  conditions in the individual countries. Benefits  are generally based on wages and salaries  and length of employment. Retirement ben- efit obligations cover both present and future  retirees’ entitlement to retirement benefits. The future retirement obligation is primarily  based on seniority and salary at the point  of retirement.  Approximately 40% (2012: 64%) of the  Group’s retirement benefit costs relate to  defined contribution plans, which limit the  Group’s obligation to the contributions paid.  The retirement benefit plans are funded by  payments to funds that are independent of  the Group.  The defined benefit plans typically guarantee  the employees covered a retirement benefit  based on the salary at the time of retirement.  The total return on plan assets for the year amounted to DKK 563m (2012: DKK 585m). Carlsberg Group Annual Report 2013 DEFINED BENEFIT PLANS  DEFINED CONTRIBUTION PLANS