PNC FINANCIAL SERVICES GROUP, INC. | 2013 | FY | 3


Table 112: Reconciliation of Changes in Projected Benefit Obligation and Change in Plan Assets 
                    
  Qualified Nonqualified Postretirement 
  Pension Pension Benefits 
December 31 (Measurement Date) – in millions 2013  2012  2013  2012  2013  2012 
Accumulated benefit obligation at end of year$ 3,890 $ 4,432 $ 287 $ 357       
Projected benefit obligation at beginning of year$ 4,512 $ 4,188 $ 362 $ 297 $ 394 $ 397 
National City acquisition                 (1) 
RBC Bank (USA) acquisition           52      13 
Service cost  113   101   3   4   6   5 
Interest cost  170   191   12   14   14   16 
Actuarial (gains)/losses and changes in assumptions  (453)   358   (26)   28   (9)   (18) 
Participant contributions              13   13 
Federal Medicare subsidy on benefits paid              2   2 
Early Retirement Reinsurance Program payments received                 1 
Benefits paid  (376)   (326)   (20)   (33)   (34)   (34) 
Settlement payments        (39)      (11)    
 Projected benefit obligation at end of year$ 3,966 $ 4,512 $ 292 $ 362 $ 375 $ 394 
Fair value of plan assets at beginning of year$ 4,009 $ 3,805             
Actual return on plan assets  619   530             
Employer contribution      $ 59 $ 33 $ 30 $ 19 
Participant contributions              13   13 
Federal Medicare subsidy on benefits paid              2   2 
Benefits paid  (376)   (326)   (20)   (33)   (34)   (34) 
Settlement payments        (39)      (11)    
 Fair value of plan assets at end of year$ 4,252 $ 4,009             
Funded status$ 286 $ (503) $ (292) $ (362) $ (375) $ (394) 
Amounts recognized on the consolidated balance sheet                  
 Noncurrent asset  286                
 Current liability        (28)   (36)   (29)   (28) 
 Noncurrent liability     (503)   (264)   (326)   (346)   (366) 
 Net amount recognized on the consolidated balance sheet$ 286 $ (503) $ (292) $ (362) $ (375) $ (394) 
Amounts recognized in accumulated other comprehensive                   
 income consist of:                  
Prior service cost (credit)$ (23) $ (31) $ 1 $ 1 $ (6) $ (9) 
Net actuarial loss  239   1,110   52   93   27   37 
 Amount recognized in AOCI$ 216 $ 1,079 $ 53 $ 94 $ 21 $ 28 

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