The breakdown of this heading in the Consolidated Statement of Financial Position is as follows:

14.1. Non-current employee benefits

The Group makes contributions to various different defined benefit plans. The most relevant plans are located in Germany, United States and Canada.

Actuarial valuations are used for all.

• Pension plans in Germany

A contribution is made through the Viscofan DE GmbH subsidiary for a defined benefit plan consisting of a life pension plan for retired employees. At 31 December 2023, there were 268 employees, 481 retirees, and ex-employees. At 31 December 2022, there were 293 employees and 475 retirees and former employees. 

The number of the above beneficiaries does not included retirees who, from 2010 and 2013, are paid by the insurance company. The agreement does not imply cutting back or cancelling the policy, as the obligation ultimately lies with Viscofan DE GmbH. However, the characteristics of the plan make the value of the assets and liabilities constant for the duration of the contract, so that both the assets and the liabilities offset each other, resulting in a current value of zero for the obligation.

The net obligation corresponding to pension plans amounts to 14,400 thousand euros at 31 December 2023 and 12,293 thousand euros at 31 December 2022. 

• Pension plans in the United States of America

The subsidiary Viscofan USA Inc., following its merger with Viscofan Collagen USA Inc, contributes to two defined benefit plans. 

1) Retirement Plan for Hourly Employees. This plan provides a life annuity for employees and former employees of the company and has a total of 168 beneficiaries (22 of them serving and 146 of them retired and former employees). 

The net obligation amounts to -189 thousand euros at 31 December 2023 due to the fact that the value of the fund is higher than the obligation. The plan's capitalisation rate is 101.96% of the value of the obligation.

 At 31 December 2022 the net obligation amounted to 357 thousand euros with a capitalisation rate of 96.48 % of the value of the obligation and 175 beneficiaries (26 active and 149 retired and former employees).

 This plan has been frozen as of 1 December 2010.

2) Retirement Plan for Salaried Employees. The plan provides an annuity for 126 participants (12 active, 114 retired and former employees),

 with a net obligation amounting to 976 thousand euros at 31 December 2023, and a capitalisation rate of 91.19 % of the value of the obligation.
 At 31 December 2022 the net obligation amounted to 1,620 thousand euros with a funding rate of 87.23 % of the value of the obligation and 128 participants (14 active and 114 retired and former employees).
 This plan has been frozen as of 31 January 2008.

• Pension plans in Canada

In fiscal year 2023, the pension plan registered by Viscofan Canada Inc. was outsourced. To this end, the Company has met the fund's needs in 100% by contributing CAD 139 thousand (equivalent to EUR 95 thousand) and subsequently transferring all the assets of the fund, CAD 5,265 thousand (equivalent to EUR 3,605 thousand), to an external insurance company. 

In fiscal year 2022, there were 38 beneficiaries of the fund, including 16 active and 22 retired and former employees.

At 31 December 2022, the capitalisation rate was 100%, and the obligation equal to the fair value of the related assets.

This plan has been frozen as of 31 March 2011.

The most significant information regarding the pension plans was as follows:

a) Amounts recognised in the Statement of financial position:

b) Changes in the present value of net obligations:

c) Changes in the fair value of plan assets in the USA and the Canada:

d) Information relating to the amounts recognised in the consolidated income statement.

Current service costs for the period are included in employee benefits expenses.

e) Information relating to the amounts recognised in the consolidated statement of comprehensive income:

f) Principal actuarial assumptions used in the plans:

• Pension plans in Germany

The mortality tables used to quantify the defined benefit obligation were those corresponding to Heubeck Richttafeln 2005 G.

• Pension plans in the United States and Canada

The mortality tables used to determine the defined benefit obligation were those for Pri-2012 Private Retirement Plans Mortality Tables (in the USA) and the Canadian Private Sector Pensioners' Mortality Table combined with the mortality improvement scale MI-2017 (in Canada).

g) Future payments expected for coming periods:

h) Sensitivity analysis for each of the main assumptions.

How would the obligation affect a possible reasonable change in each assumption at year-end. 

The sensitivity analysis is based on a change in one hypothesis while considering the remaining hypotheses as unchanged.

• Other employee benefits and long-term remuneration

The movements at 31 December 2023 and 2022 are as follows:

In the 2023 financial year, 6,042 thousand euros corresponding to the Long-Term Incentive Plan are included. In 2022, 2,539 thousand euros were transferred to "Remuneration payable" under this heading for this item.

The features of the Long-Term Incentive Plan are detailed in Note 23. 

Included under this heading are prizes that the subsidiary Viscofan DE GmbH has established for its employees. This loyalty bonus is received when its employees complete 25 years of service. Employees receive a payment of 1,000 euros and a month's gross salary multiplied by 0.8 plus one day of holidays; when reaching 40 years of service, a payment of 1,000 euros and a month's gross salary multiplied by 1.1 plus one day of holidays; when reaching 50 years of service, one day of holidays. 

 The number of beneficiaries amounts to 532 employees (543 in the previous period), while the obligation amounts to 1,431 thousand euros and 1,378 thousand euros at 31 December 2023 and 2022, respectively. The beneficiaries received 154 thousand euros in payments during 2023 (2022: 162 thousand euros). The payable amount expected for 2024 totals 155 thousand euros.

recognised service costs and financial expenses for the current period amounted to 77 thousand and 55 thousand euros, respectively (2022: 114 thousand and 21 thousand euros, respectively). 

The hypotheses used for calculating the obligations were the same as those used for the pension plan of the same subsidiary as described in the previous point.

(a) Provision for guarantees / refunds

A provision is recognised for warranty claims anticipated for products sold during the last year, based on past experience regarding the volume of returns. Most of these costs are expected to be incurred in the following year.

(b) Safety in the workplace provision

The safety in the workplace provision covers claims brought against the Group by certain employees, most of whom work for the Brazil subsidiary, in relation to resignations or terminations. These claims did not arise as a result of a specific incident, but are customary practice in Brazil. After seeking appropriate legal counsel, the directors consider that the result of the litigation will not significantly differ from the amounts provisioned at 31 December 2023. 

(c) Emission rights provision

The emission rights provision includes the estimated consumption of emission rights during 2023 and 2022 valued in accordance with the measurement standard described in Note 4.17.