Other Intangible Assets  Extraordinary Depreciation and Amortisation Other Long-term Financial Assets Financial Liabilities Other Liabilities Provisions for Pensions and Similar Commitments Foreword | Mission | Management Report | Share | Marketing |  Consolidated Financial Statements - IFRS - | Report of Supervisory Board | Board of Management 70 service. No use is made of the 10 percent ‘corridor’ approach described in IAS 19.92. The provision is reduced by the value of the plan assets. The service cost and interest component are  disclosed within personnel expenses. In the event of defined  contribution plans, the contribution is recognised within  personnel expenses; a provision for pensions is not necessary for this type of pension plan.  In addition to defined benefit plans, some companies intro- duced defined contribution plans which, apart from current  contributions, do not involve any further pension commitment. For defined benefit plans the Projected-Unit-Credit-Method is used in general. This method not only accounts for annuities and accrued pension benefits known at the balance sheet date, but also for expected salary and annuity increases. Actuarial gains and losses are distributed over the average residual term of  present value, respectively, and are extrapolated by the  repayment proportion of the lease instalments paid. Liabilities are reported at their repayable amounts. Liabilities  from finance leasing agreements are reported at the amount of the present value of the minimum leasing values or the lower  As a general rule, financial liabilities also include the portion of long-term loans with residual terms of up to one year at most.  Other long-term financial assets are stated at acquisition  costs; they include loans and other assets. As a general rule,  non-interest bearing assets are discounted to their present  values. value of the asset. If the recoverable value is lower than the book value, the asset is written down to the recoverable amount (IAS 36). If the reason for extraordinary depreciation or amortization no longer exists, the asset is revalued; the revaluation amount may not exceed the amount of acquisition costs. Property, plant and equipment, intangible assets and goodwill are subject to extraordinary depreciation or amortization if there are indications of impairment in the value of the asset involved. In such a case, the recoverable amount (the higher amount from net realizable proceeds and utility value), is compared with the book Acquired intangible assets largely consist of concessions,  industrial property rights and similar rights; they are valued  at acquisition costs net of accumulated amortisation. The  amortisation period is between three to five years, whereby the straight-line method is applied. 