COMBINED FINANCIAL STATEMENTS > NOTES TO THE COMBINED FINANCIAL STATEMENTS Pension schemes  (continued) 4 The difference between the actual and expected returns on scheme assets, the experience losses arising on scheme liabilities, and the total actuarial loss that would have been recognised under FRS17 in the statement of total recognised gain and losses, expressed as a percentage of scheme assets and liabilities as appropriate, were as follows: 52 REED ELSEVIER ANNUAL REPORTS & FINANCIAL STATEMENTS 2003 Main UK Scheme Aggregate of Schemes 2003 2002 2003 2002 Actual return less expected return on scheme assets, as a percentage of scheme assets 8% –19% 8% –20% Experience losses arising on scheme liabilities, as a percentage of the present value of scheme liabilities 4% 2% 4% 1% Total actuarial loss that would have been recognised in the statement of total recognised gains and losses, as a percentage of the present value of the scheme liabilities 6% 14% 5% 17% Main UK Scheme Aggregate of Schemes £m € m £m € m 2002 Charged to operating profit Current service cost (34) (54) (75) (119) Past service cost – – – – Total operating charge (34) (54) (75) (119) Credited to other finance income Expected return on pension scheme assets 97 154 137 218 Interest on pension scheme liabilities (72) (114) (107) (170) Net return 25 40 30 48 Amounts recognised in the statement of total recognised  gains and losses Actual return less expected return on pension scheme assets (254) (404) (352) (560) Experience losses arising on the scheme liabilities (21) (33) (13) (21) Changes in assumptions underlying the present value of the scheme liabilities 86 136 43 69 Actuarial loss (189) (301) (322) (512)