2010 Canada/U.S. U.K. Germany Other Total Accrued benefit obligation: Balance, beginning of year $ 47,717 $ 25,228 $ 7,030 $ 5,149 $ 85,124 Current service cost 420 — 233 379 1,032 Past service cost 151 — — — 151 Interest cost 2,550 1,221 318 254 4,343 Employee contributions 364 — — — 364 Benefits paid (1,426) (3,145) (257) (260) (5,088) Actuarial loss 1,679 808 494 187 3,168 Effect of movements in exchange rates (1,478) (2,068) (807) (466) (4,819) Balance, end of year $ 49,977 $ 22,044 $ 7,011 $ 5,243 $ 84,275 Plan assets: Fair value, beginning of year $ 4,235 $ 16,456 $ — $ — $ 20,691 Expected return on plan assets 273 896 — — 1,169 Actuarial gains/(losses) (40) 821 — — 781 Employee contributions — — 73 — 73 Employer contributions 1,366 1,472 184 260 3,282 Benefits paid (1,426) (3,145) (257) (260) (5,088) Effect of movements in exchange rates — (1,368) — — (1,368) Fair value, end of year $ 4,408 $ 15,132 $ — $ — $ 19,540 Funded status, net deficit of plans $ (45,569) $ (6,912) $ (7,011) $ (5,243) $ (64,735) Accrued benefit liability $ (45,569) $ (6,912) $ (7,011) $ (5,243) $ (64,735) The Company’s net benefit plan expense is as follows: 2010 Canada/U.S. U.K. Germany Other Total Current service cost $ 420 $ — $ 233 $ 379 $ 1,032 Past service cost 151 — — — 151 Interest cost 2,550 1,221 318 254 4,343 Expected return on plan assets (273) (896) — — (1,169) Net defined benefit plan expense $ 2,848 $ 325 $ 551 $ 633 $ 4,357 Net defined benefit plan expense recorded in: Cost of sales $ — $ — $ 231 $ 340 $ 571 Selling, general and administrative expenses 2,848 325 320 293 3,786 Net defined benefit plan expense $ 2,848 $ 325 $ 551 $ 633 $ 4,357 2011 Canada/U.S. U.K. Germany Other Total Current service cost $ 418 $ — $ 244 $ 453 $ 1,115 Interest cost 2,584 1,202 325 239 4,350 Expected return on plan assets (284) (990) — — (1,274) Net defined benefit plan expense $ 2,718 $ 212 $ 569 $ 692 $ 4,191 Net defined benefit plan expense recorded in: Cost of sales $ — $ — $ 245 $ 433 $ 678 Selling, general and administrative expenses 2,718 212 324 259 3,513 Net defined benefit plan expense $ 2,718 $ 212 $ 569 $ 692 $ 4,191 CCL Industries Inc. 2011 Annual Report 71