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              [html]<thead><tr><tdcolspan="4">Plan cost :</td></tr><tr><td></td><tdcolspan="2">2013</td><tdcolspan="2">2012</td></tr></thead><tbody><tr><tdcolspan="5">Service cost</td></tr><tr><td>$</td><td>71</td><td>$</td><td>46</td><td>Net interest cost</td></tr><tr><td>12</td><td>5</td><td>Net pension expense</td><td>83</td><td>51</td></tr><tr><td>Administrative expense</td><td>2</td><td>2</td><td>Total pension cost recognized in net income</td><td>$</td></tr><tr><td>85</td><td>$</td><td>53</td><td>Net interest cost, a component of the plan finance costs and is outlined as follows.</td><td>is intervention</td></tr><tr><td>Maximum</td><td>Table</td><td>3</td><td>2012</td><td>Net interest cost :</td></tr><tr><tdcolspan="5">Interest income on plan assets</td></tr><tr><td></td><tdcolspan="2">S</td><tdcolspan="2">( 40 )</td></tr><tr><tdcolspan="5">Table</td></tr><tr><td>( 40 )</td><td>Interest cost on plan obligation</td><td>52</td><td>45</td><td>Net interest cost recognized in finance costs</td></tr><tr><td>$</td><td>12</td><td>Table</td><td>5</td><td>The remeasurement recognized in other determined as follows.</td></tr><tr><td>Problemsive</td><td>Age</td><td>vrn</td><td>is</td><td>2013</td></tr><tr><tdcolspan="5">2012</td></tr><tr><td></td><tdcolspan="2">Return on plan assets ( excluding interest income )</td><tdcolspan="2">$</td></tr><tr><td>65</td><td>$</td><td>37</td><td>Change in financial assumptions</td><td>140</td></tr><tr><td>( 220 )</td><td>Change in demographic assumptions</td><td>( 43 )</td><td>-</td><td>Effect of experience adjustments</td></tr><tr><td>( 16 )</td><td>( 49 )</td><td>Change in asset ceiling</td><td>( 9 )</td><td>-</td></tr><tr><td>Remeasurement recognized in other comprehensive income ( loss ) and equity</td><td>$</td><td>137</td><td>$</td><td>( 232 )</td></tr><tr><td>We also provide supplemental unfunded pe executives. The table below includes our acc pension expense included in employee salaries cost and other comprehensive income.</td><td>n benefit</td><td>About</td><td>Ct</td><td>Table</td></tr><tr><td>ts, ne</td><td>nt</td><td>Terest</td><td>2013</td><td>2012</td></tr><tr><td>Accrued benefit obligation</td><td>$ 49</td><td>$ 45</td><td>Pension expense included in employee salaries and benefits expense</td><td>2</td></tr><tr><tdcolspan="5">2</td></tr><tr><td>Net interest cost recognized in finance costs</td><td>2</td><td>2</td><td>Remeasurement recognized in other comprehensive income</td><td>3</td></tr><tr><tdcolspan="5">5</td></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr></tbody>
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