The Group recognises – primarily in Germany – liabilities for amounts outstanding and top-up amounts under existing partial retirement plans and for expected top-up amounts under partial retirement plans whose signing is probable as of the balance sheet date. The amount of the obligation under partial retirement plans is measured in accordance with actuarial principles, incorporating the full amount of increases under signed partial retirement plans and a pro rata amount for wages and salaries to be paid during the non-working phase of partial retirement corresponding to service rendered during the working phase. Top-up amounts for impending plans are included in the liability in the probable amount of vested benefits to be claimed (the expected value). Impending plans relate to partial retirement plans that are expected to be entered into in place of regular contracts of employment. Factors taken into account in measurement of the obligation include the end of legislative provision for partial retirement plans and the maximum levels of benefit payable to employees in partial retirement under the law and collective agreements. In the previous financial year, EUR 4,803,000 in obligations were recognised in connection with TV FlexÜ, a collective agreement on flexible transition into retirement dated 3 September 2008. In financial year 2008/2009, in departure from this agreement, the collective bargaining parties negotiated solely a funding contribution that applies exclusively for the period January to April 2010. After this date, the agreement can only enter into force indefinitely if the collective bargaining parties agree on matching funding. As a result of the failure to reach agreement in financial year 2008/2009, obligations under partial retirement plans decreased by EUR 4,803,000. Other personnel liabilities decreased due to payments on replacement of a restructuring agreement at a Group company and non-performance-related bonuses.