Table:
| € million | 2017/2018 | 2018/2019 |
| --- | --- | --- |
| Current service cost1 | 24 | 21 |
| Net interest expenses2 | 11 | 9 |
| Past service cost (incl. curtailments and changes) | 0 | 0 |
| Settlements | 0 | 0 |
| Other pension expenses | 1 | 1 |
| Pension expenses | 36 | 31 |
Paragraphs:
The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows:
1 Netted against employees’ contributions.
2 Included therein: Interest effect from the adjustment of the asset ceiling.
The entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to €90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of €+247 million and the experience-based adjustments of €+4 million. It was offset by income from plan assets of €103 million and a gain of €58 million resulting from the change in the effect of the asset ceiling in the Netherlands.
In addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of €82 million in financial year 2018/19 (2017/18: €82 million) were recorded. These figures also include payments to statutory pension insurance.
The provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to €34 million (30/9/2018: €41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.
Question:
For which years were the pension expenses of the direct and indirect company pension plan commitments recorded in?
Answer: 2018, 2019