KELLOGG CO | 2013 | FY | 3


       
(millions)  2013  2012
Change in projected benefit obligation      
Beginning of year $ 5,135 $ 4,367
Service cost   133   110
Interest cost   203   207
Plan participants' contributions   2   2
Amendments   4   23
Actuarial (gain)loss   (407)   535
Benefits paid   (218)   (213)
Acquisitions   17   47
Curtailment and special termination benefits    26   -
Foreign currency adjustments    (7)   57
End of year $ 4,888 $ 5,135
Change in plan assets      
Fair value beginning of year $ 4,374 $ 3,931
Actual return on plan assets   802   508
Employer contributions   34   38
Plan participants' contributions   2   2
Benefits paid   (200)   (187)
Acquisitions   -   23
Foreign currency adjustments    2   59
Fair value end of year $ 5,014 $ 4,374
Funded status $ 126 $ (761)
       
Amounts recognized in the Consolidated      
Balance Sheet consist of      
Other assets $ 419 $ 145
Other current liabilities   (16)   (20)
Other liabilities   (277)   (886)
Net amount recognized $ 126 $ (761)
       
Amounts recognized in accumulated other      
comprehensive income consist of      
Prior service cost  $ 73 $ 94
Net amount recognized $ 73 $ 94

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