2.0.0.10 false Note 16 - Employees Post retirement Benefits and Other Benefits 00915 - Disclosure - Note 16 - Employees Post retirement Benefits and Other Benefits true false false false 1 usd $ false false Dollars Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 2 Notes to Financial Statements [Abstract] 0 pbra_NotesToFinancialStatementsAbstract pbra false na duration string No definition available. false false false false false true false false false false false false 1 false false false false 0 0 false false false No definition available. false 3 Note 16 - Employees Postretirement Benefits and Other Benefits 1 us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false false false false 1 false false false false 0 0 <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> 16. Employees Postretirement Benefits and Other Benefits a)   Employees postretirement benefits balances The balances related to Employees Postretirement Benefits are represented as follows: <div align="left"> <table style="FONT-SIZE: 9pt; WIDTH: 100%; FONT-FAMILY: ''''''''''''''Times New Roman''''''''''''''" cellspacing="0" border="0"> <tr> <td></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center" colspan="11">As of</td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center" colspan="5">December 31, 2009 </td> <td> </td> <td style="TEXT-INDENT: 4px; BORDER-BOTTOM: #000000 1px solid" align="center" colspan="5">December 31, 2008 </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center">Health </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center">Health </td> <td> </td> <td align="center"> </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">Pension </td> <td> </td> <td align="center">Care </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center">Pension </td> <td> </td> <td align="center">Care </td> <td> </td> <td align="center"> </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Benefits </td> <td></td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Benefit </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Total </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Benefits</td> <td></td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> Benefits  </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Total </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Current liabilities </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px" align="left">Defined-benefit plan </td> <td> </td> <td align="right">182</td> <td> </td> <td align="right">325</td> <td> </td> <td align="right">507</td> <td> </td> <td align="right">176</td> <td> </td> <td align="right">224</td> <td> </td> <td align="right">400</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px; BACKGROUND-COLOR: #cceeff" align="left">Variable Contribution plan </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">187</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">187</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">92</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">92</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px" align="left">Employees postretirement projected benefits obligation </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">369</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">325</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">694</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">268</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">224</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">492</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="13"> </td> </tr> <tr valign="bottom"> <td align="left">Long-term liabilities </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px; BACKGROUND-COLOR: #cceeff" align="left">Defined-benefit plan </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">4,419</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">6,544</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">10,963</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">1,786</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">4,001</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">5,787</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px" align="left">Employees postretirement projected benefits obligation </td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">4,788</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">6,869</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">11,657</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">2,054</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">4,225</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">6,279</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="13"> </td> </tr> <tr valign="bottom"> <td align="left">Shareholders equity - Accumulated </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">other comprehensive income </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px" align="left">Defined-benefit plan </td> <td> </td> <td align="right">2,282</td> <td> </td> <td align="right">121</td> <td> </td> <td align="right">2,403</td> <td> </td> <td align="right">253</td> <td> </td> <td align="right">(404)</td> <td> </td> <td align="right">(151)</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px; BACKGROUND-COLOR: #cceeff" align="left">Variable Contribution plan </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">91</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">91</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">95</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">95</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px" align="left">Tax effect </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(807)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(41)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(848)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(118)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">137</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">19</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px; BACKGROUND-COLOR: #cceeff" align="left">Net balance recorded in </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 2px" align="left">shareholders equity </td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">1,566</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">80</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">1,646</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">230</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(267)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(37)</td> </tr> </table> </div>   b)   Pension plan - Fundação Petrobras de Seguridade Social - Petros The Fundação Petrobras de Seguridade Social (Petros) was established by Petrobras as a private, legally separate nonprofit pension entity with administrative and financial autonomy. The Petros plan is a contributory defined-benefit pension plan introduced by Petrobras in July of 1970, to supplement the social security pension benefits of employees of Petrobras and its Brazilian subsidiaries and affiliated companies. The Petros Plan is now closed to new employees of the Petrobras system since September 2002, and as from July 1, 2007, the Company introduced a new private pension plan, Petros Plan 2. </div> <div style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"> In order to fund its objectives, Petros receives monthly contributions from the sponsoring companies and retired participants. With the most recent regulatory adjustments of the Plano Petros, the plan now receives from the sponsoring companies, instead of the 12.93% until then practised on the payroll of the employees who are members of the plan, regular contributions in amounts equal to the amounts of the contributions of the employees and retired employees, in an equal way, amounts which represented, on average, 12% of the participating payroll. Additionally, Petros is funded by income resulting from the investment of these contributions. The Companys funding policy is to contribute to the plan annually the amount determined by actuarial calculations. In the calendar 2009 year, benefits paid totaled US$911 (US$932 in 2008). The Companys liability related to future benefits to plan participants is calculated on an annual basis by an independent actuary, based on the Projected Unit Credit method. The assets that guarantee the pension plan are presented as a reduction to the net actuarial liabilities. The actuarial gains and losses generated by the differences between the values of the obligation and assets determined based on projections and the actual figures, are respectively included or excluded from the calculation of the net actuarial liability and recorded as Postretirement benefit reserves adjustments net of tax - pension cost, in shareholders equity. Actuarial gains and losses are amortized during the average remaining service period of the active employees of approximately 10 years at December 31, 2009, in accordance with the procedure established by Codification Topic 715. The relation between contributions by the sponsors and participants of the Petros Plan, considering only those attributable to the Company and subsidiaries in the 2009 and 2008 financial years was 1.00 to 1.00. The Companys best estimate of contributions expected to be paid in 2010 respective to the pension plan approximates US$342, with total pension benefit payments in 2010 expected to be US$1,477. According to Constitutional Amendment No. 20 of 1998, the computation of any deficit in the defined-benefit plan in accordance with the actuarial method of the current plan (which differs from the method defined in Codification Topic 715), must be equally shared between the sponsor and the participants, by an adjustment to the normal contributions. </div> <div style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"> b.1) Defined benefits plan Petrobras and its subsidiaries sponsoring the Petros plan, trade unions and Petros executed a Financial Commitment Agreement on October 23, 2008, after legal homologation on August 25, 2008, to cover commitments with pension plans, which will be paid in semi-annually installments with interest of 6% p.a. on the debtor balance updated by the IPCA, for the next 20 years, as previously agreed during the renegotiation. At December 31, 2009, the balance of the obligation of Petrobras and subsidiaries referring to the Financial Commitment Agreement was US$2,472, of which US$22 matures in 2010, which are recognized in these consolidated financial statements. The Companys obligation, through the Financial Commitment Agreement, presents a counterpart to the concessions made by the members/beneficiaries of the Petros Plan in the amendment of the plans regulations, in relation to the benefits, and in the closing of existing litigations. At December 31, 2009, Petrobras had long-term National Treasury Notes in the amount of US$2,363 (US$1,608 at December 31, 2008), acquired to balance liabilities with Petros, which will be held in the Companys portfolio and used as a guarantee for the Financial Commitment Agreement. b.2) Variable contribution plan As from July 01, 2007, the Company implemented the new supplementary pension plan, a Variable Contribution (CV) or mixed plan, called Petros Plan 2, for employees with no supplementary pension plan. A portion of this plan with defined benefits characteristics refers to the risk coverage for disability and death, a guarantee of a minimum benefit and a lifetime income, and the related actuarial commitments are recorded according to the projected credit unit method. The portion of the plan with defined contribution characteristics, earmarked for forming a reserve for programmed retirement, was recognized in the results for the year as the contributions are made. In fiscal year 2009, the contribution of Petrobras and subsidiaries to the defined contribution portion of this plan was US$128. </div> <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> Petrobras an the othes sponsors fully assumed the contributions corresponding to the period in which the participants had no plan. This past service shall consider the period as from August 2002, or from the date of hiring, until August 29, 2007. The plan will continue to admit new subscribers after this date but no longer including any payment for the period relating to past service. The disbursements related to the cost of past service will be made on a monthly basis over the same number of months during which the participant had no plan and, therefore, should cover the part related to the participants and the sponsors. b.3) Plan assets Investment Policies and Strategies The Corporations investment strategy for benefit plan assets reflects a long-term view, a careful assessment of the risks inherent in various asset classes and diversification to reduce the risk of the portfolio. The plan asset portfolio should follow the policies established by the Central Bank of Brazil. The fixed income funds are largely invested in corporate and government debt securities. The target asset allocation for the period between 2010-2014 is (25%-80%) fixed income, (10%-50%) variable income, (1,5%- 8%) real estate, (0%-15%) loans to participants of the plan and (2,5% - 20%) other investments. </div> <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> <div align="left"> <table style="FONT-SIZE: 9pt; WIDTH: 100%; FONT-FAMILY: ''''''''''Times New Roman''''''''''" cellspacing="0" border="0"> <tr> <td></td> <td width="1%"></td> <td width="11%"></td> <td width="1%"></td> <td width="11%"></td> <td width="1%"></td> <td width="11%"></td> <td width="1%"></td> <td width="11%"></td> <td width="1%"></td> <td width="11%"></td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 7px; BORDER-BOTTOM: #000000 1px solid" align="center" colspan="11">Fair Value Measurements at December 31, 2009 (US$ in millions) </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">Total </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center"> </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">Fair </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center"></td> <td> </td> <td align="center"> </td> <td> </td> <td align="center">Allocation </td> </tr> <tr valign="bottom"> <td style="BORDER-BOTTOM: #000000 1px solid" align="left">Asset Category </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Value </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Level 1 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Level 2 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Level 3 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">%</td> </tr> <tr> <td colspan="11"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Cash </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">0%</td> </tr> <tr valign="bottom"> <td align="left">Fixed Income </td> <td> </td> <td align="right">13,643 </td> <td> </td> <td align="right">9,241 </td> <td> </td> <td align="right">4,402 </td> <td> </td> <td align="right">- </td> <td> </td> <td align="right">60%</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Corporate bonds </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">4,398 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">4,398 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">19%</td> </tr> <tr valign="bottom"> <td align="left">Government - Brazil </td> <td> </td> <td align="right">9,241 </td> <td> </td> <td align="right">9,241 </td> <td> </td> <td align="right">- </td> <td> </td> <td align="right">- </td> <td> </td> <td align="right">41%</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Others </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">4 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">4 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">0%</td> </tr> <tr valign="bottom"> <td align="left">Variable income </td> <td> </td> <td align="right">8,004 </td> <td> </td> <td align="right">4,792 </td> <td> </td> <td align="right">799 </td> <td> </td> <td align="right">2,413 </td> <td> </td> <td align="right">35%</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Brazilian Equity Securities </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">4,792 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">4,792 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">21%</td> </tr> <tr valign="bottom"> <td align="left">Equity funds </td> <td> </td> <td align="right">3,171 </td> <td> </td> <td align="right">- </td> <td> </td> <td align="right">768 </td> <td> </td> <td align="right">2,403 </td> <td> </td> <td align="right">14%</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Other Investiments </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">41 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">31 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">10 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">0%</td> </tr> <tr valign="bottom"> <td align="left">Real estate </td> <td> </td> <td align="right">505 </td> <td> </td> <td align="right">- </td> <td> </td> <td align="right">- </td> <td> </td> <td align="right">505 </td> <td> </td> <td align="right">2%</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Loans </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">639 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">639 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">3%</td> </tr> <tr> <td colspan="11"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Total </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">22,791 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">14,033 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">5,840 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">2,918 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">100%</td> </tr> </table> </div>   Cash and loans are valued at cost, which approximates fair value. Fair values of fixed income assets include government bonds and the fair value is based on observable quoted prices that are traded on active exchanges (Level 1). Fair values of Brazilian equity securities categorized in Level 1 are primarily based on quoted market prices. The equity securities include investments in the companys common stock and preferred shares in the amount of US$266 and US$411, respectively, at December 31, 2009. Corporate debt securities are estimated using observable inputs of comparable market transactions. Other equity funds have their fair value estimated using the variation of quoted prices in active markets for identical assets adjusted for transaction costs of the funds and are treated as a Level 2. </div> <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> The fair value of equity funds Level 3 are based on internal appraisal using the discounted cash flow. The effect of fair-value measurements using significant unobservable inputs on changes in Level 3 plan assets for the period is: <div align="left"> <table style="FONT-SIZE: 9pt; WIDTH: 100%; FONT-FAMILY: ''''''''''''Times New Roman''''''''''''" cellspacing="0" border="0"> <tr> <td></td> <td width="1%"></td> <td align="center" width="11%"></td> <td align="center" width="1%"></td> <td align="center" width="11%"></td> <td align="center" width="1%"></td> <td align="center" width="11%"></td> <td align="center" width="1%"></td> <td align="center" width="11%"></td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">Private </td> <td> </td> <td align="center">Other </td> <td> </td> <td align="center"> </td> <td> </td> <td align="center"> </td> </tr> <tr valign="bottom"> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">(US$ millions) </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">equity funds </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Investiments </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Real estate </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Total </td> </tr> <tr> <td colspan="9"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Total at December 31,2008 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1,448</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">9</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">353</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1,810</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">   Actual Return on Plan Assets: </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 4px; BACKGROUND-COLOR: #cceeff" align="left">     Assets held at the reporting date- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">167</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">58</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">225</td> </tr> <tr valign="bottom"> <td align="left">      Assets sold during the period </td> <td> </td> <td align="right">(6)</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">(6)</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">   Purchases, Sales and Settlements </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">240</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(2)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(31)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">207</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">   Gain on translation </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">554</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">3</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">125</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">682</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="9"> </td> </tr> <tr valign="bottom"> <td align="left">Total at December 31, 2009 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">2,403</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">10</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">505</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">2,918</td> </tr> </table> </div>   Petros provided certain financing for the continued development of the Albacora oil and gas field located in the Campos basin, that is classified as securities of other related parties (see Note 14). The investment portfolio of the Petros Plan and Petros 2 at December 31, 2009 was composed of: 60% of fixed income, with expected profitability of 6.54% p.a.; 35% of variable income, with expected profitability of 7% p.a.; and 5% of other investments (transactions with members, real estate and infrastructure projects), with expected profitability of 8% p.a., which resulted in an average interest rate of 6.74% p.a. c)   Petrobras International Braspetro B.V. - PIB BV      Petrobras Energía S.A. Defined contribution plan Supplementary Pension Plan for Personnel In 2005, Petrobras Energía S.A. (Pesa) implemented a voluntary plan for all employees who met certain conditions. The company contributes with amounts equal to the contributions made by the employees, in accordance with the contribution specified for each salary level. </div> <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> The cost of the plan is recognized in accordance with the contributions that the company makes, which at December 31, 2009 was equivalent to US$3 (US$3 at December 31, 2008). Defined benefit plan Termination Indemnity Plan This is a benefit plan in which employees who meet certain targets are eligible on retirement to receive one months salary for each year they have worked in the company, according to a decreasing scale, according to the number of the years the plan has existed. Compensating Fund This benefit is available to all Pesa employees who have joined the defined contribution plans in force in the past and who joined the company prior to May 31, 1995 and have accumulated the required time of service. The benefit is calculated in complement to the benefits awarded under these plans and by the retirement system, so that the total benefit received by each employee is equivalent to the amount defined in this plan. If a surplus is recorded and duly certified by an independent actuary in the funds allocated to trusts for payment of the defined benefits awarded by the plan, Pesa may use these funds simply by notifying the trustee of this fact.      Nansei Sekiyu S.A. Defined benefit pension plan The Nansei Sekiyu Refinery offers its employees a programmed supplementary retirement benefits plan, a defined benefit plan, where the members in order to become eligible for the benefit need to be at least 50 years old and have 20 years service in the company. Contributions are made only by the sponsor. The plan is managed by the Sumitomo Trust & Banking. </div> <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> d)   Other defined contribution plans The subsidiaries Transpetro and some subsidiaries of Petrobras sponsor defined contribution retirement plans for their employees. e)   Health care benefits - Assistência Multidisciplinar de Saúde (AMS) Petrobras and its Brazilian subsidiaries maintain a health care benefit plan (AMS), which offers defined benefits and covers all employees (active and inactive) together with their dependents. The plan is managed by the Company, with the employees contributing fixed amounts to cover principal risks and a portion of the costs relating to other types of coverage in accordance with participation tables defined by certain parameters including salary levels, besides the Medicine Benefit, which provides special terms on the acquisition of certain medicines from participating drugstores, located throughout Brazil. The Companys commitment related to future benefits to plan participants is calculated on an annual basis by an independent actuary, based on the Projected Unit Credit method. The health care plan is not funded or otherwise collateralized by assets. Instead, the Company makes benefit payments based on costs incurred by plan participants. For measurement purposes, a 10% annual rate of increase in the per capita cost of covered health care benefits was assumed upon adoption of Codification Topic 715. The annual rate was assumed to decrease to 4.5% from 2007 to 2036. Assumed health care cost trend rates have a significant effect on the amounts reported for the postretirement health care plan. A one-percentage-point change in assumed health care cost trend rates would have the following effects: <div align="left"> <table style="FONT-SIZE: 9pt; WIDTH: 100%; FONT-FAMILY: ''''''''''Times New Roman''''''''''" cellspacing="0" border="0"> <tr> <td></td> <td width="1%"></td> <td width="13%"></td> <td width="1%"></td> <td width="13%"></td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">One </td> <td> </td> <td align="center">One </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">percentage </td> <td> </td> <td align="center">percentage </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">point-increase </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">point-decrease </td> </tr> <tr> <td colspan="5"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Effect on total of services and interest cost component </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">141 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(114)</td> </tr> <tr valign="bottom"> <td align="left">Effect on postretirement benefit obligation </td> <td> </td> <td align="right">977 </td> <td> </td> <td align="right">(804)</td> </tr> </table> </div>   </div> <div style="PADDING-RIGHT: 0%; PADDING-LEFT: 0%"> f)   Funded status of the plans The funded status of the plans at December 31, 2009 and 2008, based on the report of the independent actuary, and amounts recognized in the Companys balance sheets at those dates, are as follows: <div align="left"> <table style="FONT-SIZE: 8pt; WIDTH: 100%; FONT-FAMILY: '''''''''''''''Times New Roman'''''''''''''''" cellspacing="0" border="0"> <tr> <td></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center" colspan="5">2009 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center" colspan="5">2008 </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="TEXT-INDENT: 6px; BORDER-BOTTOM: #000000 1px solid" align="center" colspan="3">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center" rowspan="2">Health Care Benefits (2) </td> <td> </td> <td style="TEXT-INDENT: 6px; BORDER-BOTTOM: #000000 1px solid" align="center" colspan="3">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center" rowspan="2">Health Care Benefits (2) </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Defined- Benefits (1)  </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Variable Contribution</td> <td> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Defined- Benefits (1)  </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Variable Contribution</td> <td> </td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Change in benefit obligation: </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> </tr> <tr valign="bottom"> <td align="left">    Benefit obligation at beginning of year </td> <td> </td> <td align="right">16,041</td> <td> </td> <td align="right">128</td> <td> </td> <td align="right">4,225</td> <td> </td> <td align="right">23,381</td> <td> </td> <td align="right">143</td> <td> </td> <td align="right">6,898</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Service cost </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">165</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">53</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">75</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">235</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">49</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">108</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Interest cost </td> <td> </td> <td align="right">2,371</td> <td> </td> <td align="right">19</td> <td> </td> <td align="right">630</td> <td> </td> <td align="right">2,257</td> <td> </td> <td align="right">21</td> <td> </td> <td align="right">668</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Plan change </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Actuarial loss (gain) </td> <td> </td> <td align="right">3,403</td> <td> </td> <td align="right">42</td> <td> </td> <td align="right">575</td> <td> </td> <td align="right">(3,783)</td> <td> </td> <td align="right">(45)</td> <td> </td> <td align="right">(1,812)</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Benefits paid </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(909)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(2)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(236)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(931)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(241)</td> </tr> <tr valign="bottom"> <td align="left">    Variable contribution new pension plan </td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Other </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(20)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">83</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Gain on translation </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">6,225</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">61</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">1,600</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(5,201) </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(40)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(1,396)</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="13"> </td> </tr> <tr valign="bottom"> <td align="left">Benefit obligation at end of year </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">27,276</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">302</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">6,869</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">16,041</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">128</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">4,225</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="13"> </td> </tr> <tr valign="bottom"> <td align="left">Change in plan assets: </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> <td> </td> <td align="left"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">    Fair value of plan assets at beginning of year </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">14,079</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">36</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">18,473</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">9</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Actual return on plan assets </td> <td> </td> <td align="right">3,703</td> <td> </td> <td align="right">14</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">(194)</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Companys contributions </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">327</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">23</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">236</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">267</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">19</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">241</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Employees contributions </td> <td> </td> <td align="right">179</td> <td> </td> <td align="right">23</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">188</td> <td> </td> <td align="right">19</td> <td> </td> <td align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Benefits paid </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(909)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(2)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(236)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(930)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(241)</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Other </td> <td> </td> <td align="right">(5)</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">768</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Gain on translation </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">5,300</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">21</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(4,493)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(10)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">    Fair value of plan assets at end of year </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">22,674</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">116</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">14,079</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">36</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Funded status </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(4,602)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(186)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(6,869)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1,962)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(92)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(4,225)</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Amounts recognized in the balance sheet consist of: </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Current liabilities </td> <td> </td> <td align="right">(183)</td> <td> </td> <td align="right">(186)</td> <td> </td> <td align="right">(325)</td> <td> </td> <td align="right">(176)</td> <td> </td> <td align="right">(92)</td> <td> </td> <td align="right">(224)</td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px; BACKGROUND-COLOR: #cceeff" align="left">    Long-term liabilities </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(4,419)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(6,544)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(1,786)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(4,001)</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(4,602)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(186)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(6,869)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(1,962</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(92)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(4,225)</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Unrecognized net actuarial loss </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2,200</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">29</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">101</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1,368)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(21)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1,423)</td> </tr> <tr valign="bottom"> <td align="left">Unrecognized prior service cost </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">82</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">62</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">20</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">1,621</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">116</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">1,019</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="13"> </td> </tr> <tr valign="bottom"> <td align="left">    Accumulated other comprehensive income </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">2,282</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">91</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">121</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">253</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">95</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(404)</td> </tr> <tr> <td style="BACKGROUND-COLOR: #cceeff" colspan="13"> </td> </tr> <tr valign="bottom"> <td style="TEXT-INDENT: 1px" align="left">    Net amount recognized </td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(2,320)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(95)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(6,748)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(1,709)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">3</td> <td> </td> <td style="BORDER-BOTTOM: #000000 3px double" align="right">(4,629)</td> </tr> </table> </div>   </div> <div style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"> (1) Includes Petros (Petrobras group companies), Petrobras Argentina and PELSA pension benefits obligations. (2) Includes AMS (Petrobras group companies) and Liquigás health care benefits obligations. Net periodic benefit cost includes the following components: <div align="left"> <table style="WIDTH: 100%; FONT-FAMILY: '''''''''''''''''''Times New Roman'''''''''''''''''''; FONT-SIZE: 8pt" border="0" cellspacing="0"> <tr> <td></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="5" align="center">2009 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="5" align="center">2008 </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 6px" colspan="3" align="center">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" rowspan="2" align="center">Health Care Benefits (2) </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 6px" colspan="3" align="center">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" rowspan="2" align="center">Health Care Benefits (2) </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Defined- Benefits (1)  </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Variable Contribution</td> <td> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Defined- Benefits (1)  </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Variable Contribution</td> <td> </td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Service cost-benefits earned during the year </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">165</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">53</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">75</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">235</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">49</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">108</td> </tr> <tr valign="bottom"> <td align="left">Interest cost on projected benefit obligation </td> <td> </td> <td align="right">2,371</td> <td> </td> <td align="right">19</td> <td> </td> <td align="right">630</td> <td> </td> <td align="right">2,257</td> <td> </td> <td align="right">21</td> <td> </td> <td align="right">668</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Expected return on plan assets </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1,995)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(8)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(1,848)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(18)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr valign="bottom"> <td align="left">Amortization actuarial loss </td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">2</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">45</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Amortization prior service cost </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">59</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">9</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">44</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">6</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2</td> </tr> <tr valign="bottom"> <td align="left">Gain on translation </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">53</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">6</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">104</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(95)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(7)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(165)</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left"> </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">653</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">79</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">811</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">595</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">51</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">658</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Employees contributions </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(179)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(23)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(188)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">(19)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #cceeff" align="right">-</td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Net periodic benefit cost </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">474</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">56</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">811</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">407</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">32</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">658</td> </tr> </table> </div>   (1) Includes Petros (Petrobras group companies), Petrobras Argentina and PELSA pension benefits obligations.  (2) Includes AMS (Petrobras group companies) and Liquigás health care benefits obligations.  </div> <div style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"> Changes in amounts recorded in accumulated other comprehensive income: <div align="left"> <table style="WIDTH: 100%; FONT-FAMILY: '''''''''''''''''Times New Roman'''''''''''''''''; FONT-SIZE: 8pt" border="0" cellspacing="0"> <tr> <td></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> <td width="1%"></td> <td width="9%"></td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="5" align="center">2009 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="5" align="center">2008 </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 6px" colspan="3" align="center">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" rowspan="2" align="center">Health Care Benefits </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 6px" colspan="3" align="center">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" rowspan="2" align="center">Health Care Benefits  </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Defined- Benefits  </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Variable Contribution</td> <td> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Defined- Benefits  </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Variable Contribution</td> <td> </td> </tr> <tr> <td colspan="13"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Accumulated other comprehensive income at beginning of year </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">253</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">95</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(404)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2,177</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">162</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1,406</td> </tr> <tr valign="bottom"> <td align="left">Net actuarial loss/(gain) </td> <td> </td> <td align="right">1,800</td> <td> </td> <td align="right">(82)</td> <td> </td> <td align="right">575</td> <td> </td> <td align="right">(1,719)</td> <td> </td> <td align="right">(28)</td> <td> </td> <td align="right">(1,812)</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Amortization of actuarial (loss)/gain </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(2)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">-</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(45)</td> </tr> <tr valign="bottom"> <td align="left">Net prior service cost </td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">-</td> <td> </td> <td align="right">1</td> <td> </td> <td align="right">-</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Amortization of net prior service cost </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(51)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(8)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(44)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(6)</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">(2)</td> </tr> <tr valign="bottom"> <td align="left">Gain/(loss) on translation</td> <td align="left"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">280 </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">86</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(52)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(159)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">(34)</td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="right">49</td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Accumulated other comprehensive income at end of year </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">2,282</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">91</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">121</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">253</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">95</td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #cceeff" align="right">(404)</td> </tr> </table> </div>   Components of Net Periodic Benefit Cost for next year:  Amounts included in accumulated other comprehensive income at December 31, 2009, that are expected to be amortized into net periodic postretirement cost during 2010 are provided below: <div align="left"> <table style="WIDTH: 100%; FONT-FAMILY: ''''''''''''Times New Roman''''''''''''; FONT-SIZE: 9pt" border="0" cellspacing="0"> <tr> <td></td> <td width="2%"></td> <td width="13%"></td> <td width="2%"></td> <td width="13%"></td> <td width="2%"></td> <td width="13%"></td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="3" align="center">Pension Plans </td> <td align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" rowspan="3" align="center">Health Care Benefits </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td align="center">Defined </td> <td align="center"> </td> <td align="center">Variable </td> <td align="center"> </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Benefits </td> <td align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Contribution </td> <td align="center"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Unrecognized net actuarial loss (gain) </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">- </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2 </td> </tr> <tr valign="bottom"> <td align="left">Unrecognized prior service cost </td> <td> </td> <td align="right">59 </td> <td> </td> <td align="right">9 </td> <td> </td> <td align="right">- </td> </tr> </table> </div>   </div> <div style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"> The main assumptions adopted in 2009 and 2008 for the actuarial calculation are summarized as follows: <div align="left"> <table style="WIDTH: 100%; FONT-FAMILY: ''''''''''''''Times New Roman''''''''''''''; FONT-SIZE: 8pt" border="0" cellspacing="0"> <tr> <td></td> <td width="1%"></td> <td width="19%"></td> <td width="1%"></td> <td width="19%"></td> <td width="1%"></td> <td width="19%"></td> <td width="1%"></td> <td width="19%"></td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="3" align="center">2009 </td> <td align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="3" align="center">2008 </td> </tr> <tr valign="bottom"> <td align="left"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Pension Benefits </td> <td align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Health Care Benefits </td> <td align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Pension Benefits </td> <td align="center"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Health Care Benefits </td> </tr> <tr> <td colspan="9"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Discount rates </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Inflation: 4.5% to 4% p.a. + 6.57% p.a. </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Inflation: 4.5% to 4% p.a. + 6.57% p.a </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Inflation: 5% to 4% p.a. + 7.7% p.a. </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Inflation: 5% to 4% p.a. + 7.7% p.a. </td> </tr> <tr valign="bottom"> <td align="left">Rates of increase in compensation levels </td> <td> </td> <td valign="middle" align="center">Inflation: 4.5% to 4% p.a. + 2.295% p.a. </td> <td valign="middle" align="center"> </td> <td valign="middle" align="center">Inflation: 4.5% to 4% p.a. + 2.295% p.a </td> <td valign="middle" align="center"> </td> <td valign="middle" align="center">Inflation: 5% to 4% p.a. + 2.24% p.a. </td> <td valign="middle" align="center"> </td> <td valign="middle" align="center">Inflation: 5% to 4% p.a. + 2.24% p.a </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">Expected long-term rate of return on assets </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Inflation: 4.5% p.a. + 6.74% p.a. </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Not applicable </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Inflation: 5% p.a. + 7.02% p.a. </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center"> </td> <td style="BACKGROUND-COLOR: #cceeff" valign="middle" align="center">Not applicable </td> </tr> <tr valign="bottom"> <td align="left">Mortality table </td> <td> </td> <td valign="middle" align="center">AT 2000*</td> <td valign="middle" align="center"> </td> <td valign="middle" align="center">AT 2000*</td> <td valign="middle" align="center"> </td> <td valign="middle" align="center">AT 2000*</td> <td valign="middle" align="center"> </td> <td valign="middle" align="center">AT 2000*</td> </tr> <tr> <td colspan="9"> </td> </tr> <tr> <td colspan="9"> </td> </tr> <tr valign="bottom"> <td colspan="9" align="left">(*) Segregated by sex (male and female).</td> </tr> </table> </div>   Petrobras has aggregated information for all defined benefit pension plans. The domestic benefit plans of Petrobras, BR Distribuidora, Petroquisa, and REFAP contain similar assumptions and the benefit obligation related to Petrobras Argentina, the international plan, is not significant to the total obligation and thus has also been aggregated. All Petrobras group pension plans have accumulated benefit obligation in excess of plan assets. The determination of the expense and liability relating to the Companys pension plan involves the use of judgment in the determination of actuarial assumptions. These include estimates of future mortality, withdrawal, changes in compensation and discount rate to reflect the time value of money as well as the rate of return on plan assets. These assumptions are reviewed at least annually and may differ materially from actual results due to changing market and economic conditions, regulatory events, judicial rulings, higher or lower withdrawal rates or longer or shorter life spans of participants. </div> <div style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"> According to the requirements of Codification Topic 715, and subsequent interpretations, the discount rate should be based on current prices for settling the pension obligation. Applying the precepts of Codification Topic 715, in historically inflationary environments such as Brazil creates certain issues as the ability for a company to settle a pension obligation at a future point in time may not exist as long-term financial instruments of suitable grade may not exist locally as they do in the United States. Although the Brazilian market has been demonstrating signs of stabilization under the present economic model, as reflected in market interest rates, it is not yet prudent to conclude that market interest rates will be stable. g)   Cash contributions and benefit payments In 2009, the Company contributed US$350 to its pension plans. In 2010, the Company expects contributions to be approximately US$342. Actual contribution amounts are dependent upon investment returns, changes in pension obligations and other economic factors. Additional funding may ultimately be required if investment returns are insufficient to offset increases in plan obligations. The following benefit payments, which include estimated future service, are expected to be paid by the pension fund in the next 10 years: <div align="left"> <table style="WIDTH: 100%; FONT-FAMILY: '''''''''''Times New Roman'''''''''''; FONT-SIZE: 9pt" border="0" cellspacing="0"> <tr> <td></td> <td width="2%"></td> <td width="13%"></td> <td width="2%"></td> <td width="13%"></td> <td width="2%"></td> <td width="13%"></td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" colspan="3" align="center">Pension Plans </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" rowspan="3" align="center">Health Care Benefits </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td align="center">Defined </td> <td> </td> <td align="center">Variable </td> <td> </td> </tr> <tr valign="bottom"> <td align="center"> </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Benefits </td> <td> </td> <td style="BORDER-BOTTOM: #000000 1px solid" align="center">Contribution </td> <td> </td> </tr> <tr> <td colspan="7" align="center"> </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">2010 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1,474 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">3 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">325 </td> </tr> <tr valign="bottom"> <td align="left">2011 </td> <td> </td> <td align="right">1,616 </td> <td> </td> <td align="right">6 </td> <td> </td> <td align="right">358 </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">2012 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">1,776 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">8 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">396 </td> </tr> <tr valign="bottom"> <td align="left">2013 </td> <td> </td> <td align="right">1,947 </td> <td> </td> <td align="right">12 </td> <td> </td> <td align="right">436 </td> </tr> <tr valign="bottom"> <td style="BACKGROUND-COLOR: #cceeff" align="left">2014 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">2,121 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">15 </td> <td style="BACKGROUND-COLOR: #cceeff"> </td> <td style="BACKGROUND-COLOR: #cceeff" align="right">482 </td> </tr> <tr valign="bottom"> <td align="left">Subsequent five years </td> <td> </td> <td align="right">13,823 </td> <td> </td> <td align="right">144 </td> <td> </td> <td align="right">3,176 </td> </tr> </table> </div>   </div> 16. Employees Postretirement Benefits and Other Benefits a)   Employees postretirement benefits balances The balances related to false false false Description containing the entire pension and other postretirement benefits disclosure as a single block of text. Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q false false 1 2 false UnKnown UnKnown UnKnown false true