text: **54.7**
  **102.9**
  **0.1** 39.1 
  140.1 
  19.0  **8.4**
  **21.1**
  **–** 18.7 
  115.1 
  18.9 
  
  **157.7** 198.2  **29.5** 152.7 
  
  **30. Superannuation Commitments**
  
  Santos Ltd and certain controlled entities participate in a number of superannuation funds and pension plans in Australia and the United States of 
  America. From 1 February 2002, three of the more significant employee benefit plans were combined into a single plan which provides benefits either 
  on a defined benefit or cash accumulation basis for employees or their dependants on retirement, resignation, temporary or permanent disablement 
  or death. The employers and employee members make contributions as specified in the rules of the plan. 
  
  In the case of the defined benefit component of the combined plan, employer contributions are based on the advice of the plan’s actuary. The most 
  recent actuarial assessment of the plan was undertaken as at 1 January 2004. 
  
  The following is a summary of the Santos Superannuation Plan: 
  
  **Type of benefit**
  **Basis of contributions**
  
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              [html]<thead><tr><td>Type of benefit</td><td>Defined benefits and cash accumulation</td></tr></thead><tbody><tr><td>Basis of contributions</td><td></td></tr><tr><td>Percentage of member ' s salary contributed by member and employers. The employer ' s percentage reflects the amount to provide an accumulation and the amount recommended by the actuary to provide the defined benefit.</td><td>Last actuarial assessment :</td></tr><tr><td>Balance date</td><td>1 January 2004</td></tr><tr><td>Date issued</td><td>20 December 2004</td></tr></tbody>
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