An excerpt from Note 18 to the 2009 financial statements of The Lindt & Sprngli Group, dealing with employee benefits, is presented in Exhibit 10-19.

An excerpt from Note 18 to the 2009 financial statements of The Lindt & Sprüngli Group, dealing with employee benefits, is presented in Exhibit 10-19. As you probably know, Lindt & Sprüngli is a Swiss-based manufacturer of fine chocolates.
In Exhibit 10-19

The pension assets as at December 31, 2009, include shares of the Lind t & Sprüngli Group with a market value of CHF 786,0 million (CHF 702.2 million in 2008). The market value of real estate rented by the Group is CHF 13.8 million (CHF 12.2 million in 2008).

Required:
a. What types of pension plans and other long-term benefit plans does Lindt 8c Sprüngli have?
b. In Lindt & sprüngli€™s 2009 statement of earnings, what are the total expenses related to the pension and long-term benefit plans?
c. What is the total pension plan obligation for Lindt & Sprüngli as at December 31, 2009?
d. What is the total fair value of pension plan assets for Lindt & Sprüngli as at December 31, 2009?
e. Are Lindt & sprüngli€™s pension plans underfunded or overfunded, and by what amount?
f. What is the net asset or liability related to pension plans that is reported on Lindt & sprüngli€™s balance sheet as at December 31, 2009?

Employee benefits expense Pension plons ther long-term employee tehefits CHF million 2008 2009 1.3 Current service cost Interest on obligation Ex Changes in unrecognized assets (IAS 19.58) Gains / losses (+) on curtailments or settlements Net actuarial gains ()/ losses (+) recognized Past service costs Total included in employee benefits ex 0.2 14.3 -42.4 87.3 9.8 14.3 69.8 557.8 2.7 0.4 return on plan assets -63.4 583.5 4.4 21.0 3.2 2.0 Actual return on plan assets 542.4 Changes in the present value of the defined benefit obligation Pension plans 2008 Other long-term employee benefits CHF millinn 2009 2008 7.7 1.3 392.7 10.2 3.2 14.3 -19.2 -3.9 399.8 9.8 3.6 14.3 -13.4 6.0 8.0 2.7 Defined benefit obligation as at Jan Current service cost Plan participants contributions Interest on obligation Benefits and net transferal paid through pension assets Benefits paid by employer Curtailments and settlements Actuarial gains-/losses Past service costs and others Currency translation Defined benefit obligation as at December 31 0.4 0.4 0.9 -3.6 0.1 9.6 392.7 0.2 0.8 8.0 10.0 hag in the air of plan t 877.5 1.2 t4245 8 12.1 The pension assets are composed of the following essencial asser classes Euities ends Expected employer contributions foe 2010 amosnt to CHF 2.1 miltion The net position of pension obligations n the hulance heer cima he lum murind aa fullowt eonpld in the balance st 20 T3 or valat of plan ases 020 187 30 L0 27 15 6 coied past ervice cost 575.3 Net fishiity 130 PiSalate Net iabiity Sea Hote 240 28 52 08 48 1S.0