96 NOTEs TO THE FINANCIAL sTATEMENTs  21. PENsION AssETs AND LIABILITIEs (CONTINUED) (H) NET FINANCIAL POSITION OF PLAN (I) HISTORIC SUMMARY 22. CONTRIBUTED EqUITY RECONCILIATIONS FAIRFAx MEDIA LIMITED AND CONTROLLED ENTITIES FOR THE PERIOD ENDED 30 JUNE 2013 In accordance with AAS 25 Financial Reporting by Superannuation Plans the plans’ net financial position is determined as  the difference between the present value of the accrued benefits and the net market value of plan assets. This has been  determined as a deficit of $2 million at the most recent financial position of the plans, being 1 July 2012 for Australia and  1 April 2011 for New Zealand. In accordance with the actuarial assessment of Fairfax Media Super as at 1 July 2012, additional  contributions are being made to meet the financing objective of the plan. The Directors, based on the advice of the trustees of the plan, are not aware of any changes in circumstances since the date of  the most recent financial statements of the plans (1 July 2012 for Australia and 1 April 2011 for New Zealand), which would have  a material impact on the overall financial position of the defined benefit plan. 2009 $’000 2010 $’000 2011 $’000 2012 $’000 2013 $’000 Defined benefit plan obligation  (20,560)  (21,512)  (22,644)  (21,974)  (14,128) Defined benefit plan assets  17,875   16,712   19,309   18,190   13,564  deficit  (2,685)  (4,800)  (3,335)  (3,784)  (564) Experience adjustments arising on plan liabilities  (1,513)  1,551   (490)  –   795  Experience adjustments arising on plan assets  6,283   (756)  (585)  1,184   (841) NOTE 30June 2013 $’000 24 JUNE 2012 $’000 ordinary shares 2,351,955,725 ordinary shares authorised and fully paid (2012: 2,351,955,725) (A)  4,667,944   4,667,944  unvested employee incentive shares 11,723,026 unvested employee incentive shares (2012: 11,723,026) (B)  (21,696)  (21,696) debentures 281 debentures fully paid (2012: 281) (C)  *   *  Total contributed equity  4,646,248   4,646,248 30June 2013 no. oF SHAReS 24 JUNE 2012 NO. OF SHARES 30June 2013 $’000 24 JUNE 2012 $’000 (A) ORDINARY SHARES Balance at beginning of the financial year  2,351,955,725   2,351,955,725   4,667,944   4,667,944  Balance at end of the financial year  2,351,955,725   2,351,955,725   4,667,944   4,667,944  (B) UNVESTED EMPLOYEE INCENTIVE SHARES Balance at beginning of the financial year  11,723,026   11,723,026   (21,696)  (21,696) Balance at end of the financial year  11,723,026   11,723,026   (21,696)  (21,696) *  Amount is less than $1000 Movements for each class of contributed equity, by number of shares and dollar value, are set out below: