N O TE 32 O ther long t erm pro visions The mo v ement in the balance sheet for pro visions for pensions and similar commitments is pro vided in note 31 The mo v ement in the balance sheet for deferred t ax liabilities is pro vided in note 15 DE CEMBER 31 2012 M SEK Claims reser v es Pro visions for t ax es Spain o v ertime compensation Other pro visions T ot al Openin g balance 4105 1950 1040 2902 9997 R eclassifcation 15 732 1132 1849 New increased pro visions 72 106 178 356 u tiliz ed pro visions 04 01 274 480 759 R e v er sal of unutiliz ed pro visions 115 227 342 T r anslation diferences 225 104 34 47 410 Closin g balance 3848 1951 1194 6993 The t able abo v e sho ws the main actuarial assumptions as of December 31 2012 2011 and 2010 used to v alue the defned beneft obligations at the end of the y ear as w ell as in determinin g the pension cos t for the comin g y ear As of December 31 2012 the follo win g assumptions w ere used for the ma jor plans in Securit as concernin g mort alit y U SA RP 2000 mort alit y t ables projected to 2013 Nor w a y t ables in series K2005 Canada UP94 mort alit y t able with g ener ational impro v ements S witz erland mort alit y t able LPP2010 These t ables ha v e been es t ablished for use after consult ation with the compan y s actuaries and refect Securit as view concernin g future mort alit y e xperience A CTU ARIAL GAINS AND L OS SE S AND EFFECT S OF MINIM U M FUNDING REQUIREMENT REC OGNIZED IN O THER C O MPREHENSIVE INC O ME M SEK 2012 2011 2010 Actuarial gains and losses before t ax es 1 2496 4283 1331 Efects of minimum fundin g requirement 336 336 T ot al actuarial gains and losses and efects of minimum fundin g requirement related to defned beneft plans 2496 3947 1667 Actuarial gains and losses on reimbur sement rig hts before t ax es 434 119 T ax es 583 1363 488 T ot al actuarial gains and losses and efects of minimum fundin g requirement after t ax es accounted for in other comprehensiv e income 1479 2703 1179 1 Per December 31 2012 accumulated actuarial gains and losses before t ax es amounted to M SEK 1 7048 1 4552 and 1 0269 mAIN A CT u ARIAL AS S u m P TIONS 2012 2011 2010 per annum u S A Euro z one Other countries u S A Euro z one Other countries u S A Euro z one Other countries Discount r ate 1 290355 175350 165415 365410 325475 235550 460520 450500 400575 Expected return on plan assets 790 350 385515 790 475 385515 850 500 540575 G ener al salar y increases 2 n a 200350 100380 n a 200275 200400 n a 200275 350450 Infation 2 n a 175200 100280 n a 175200 100300 n a 175200 250350 Pension increases 2 n a 100175 020325 n a 000175 000325 n a 000175 130350 Healthcare infation 3 n a n a 200958 n a n a 200958 n a n a 200958 1 In the U SA the discount r ate is deriv ed b y usin g a cash fo w matchin g approach applied to the Citigroup yield cur v e In the Euro z one the discount r ate is based on Ibo xx Euro A A indices of appropriate term and adjus ted for the dur ation of the obligations The material plans in the cate g or y Other countries are Nor w a y g o v ernment bonds adjus ted for the dur ation of the obligations S witz erland discount r ates produced b y the Chamber of Pensions Actuaries the U nited Kin g dom Ibo xx A A 15 y ear and Canada for 2012 the discount r ate is based on hig h qualit y corpor ate bonds produced b y the Canadian Ins titute of Actuaries 2 Plans in the U SA are noninfationlink ed cash balance plans which are closed for future beneft accrual 3 R elated to healthcare plans in Canada The assumption represents the r an g e of current e xpected healthcare infation for the diferent benefts This r an g e is e xpected to fall to 200450 percent dependin g on beneft t ype b y 2024 Claims reser v es Liabilit y insur ancerelated claims reser v es primarily consis t of pro visions for the portion of claims pa y able b y the Group that is its self retention Claims reser v es comprise a lar g e number of individual insur ance cases where some cases are compensated with a lumpsum pa yment and other s are paid o v er a lon g er period of time It is thus not possible to disclose an y det ailed infor mation re gar din g the timin g of outfo ws from claims reser v es Pro visions for t ax es Pro visions for t ax es primarily consis t of pro visions related to on g oin g t ax audits T ax audits are often len g th y processes that g o on for se v er al y ear s It is thus not possible to disclose an y det ailed information re gar din g the timin g of outfo ws from t ax es Spain o v ertime compensation B ased on the number of claims decided and set tled durin g 2012 mana g e ment s es timate is that mos t of the pro vision will be utiliz ed within the comin g 12 months and the pro vision has consequently been reclassifed to short term pro visions at the end of 2012 See note 35 for further information re gar din g the o v ertime compensation case and the related pro vision Other pro visions Other pro visions primarily consis t of pro visions related to litigations Litigations are often len g th y processes that g o on for se v er al y ear s It is thus not possible to disclose an y det ailed information re gar din g the timin g of outfo ws from other pro visions 115 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012