The change in benefit obligation, plan assets and the funded status of the defined benefit pension plans in the United States, United Kingdom, Norway, Germany and the Netherlands and defined postretirement plans in the United States, using a measurement date of December 31, 2013 and December 31, 2012, is as follows (in millions):
| Pension benefits | Postretirement benefits | |||||||||||||||
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At year end |
2013 | 2012 | 2013 | 2012 | ||||||||||||
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Benefit obligation at beginning of year |
$ | 655 | $ | 556 | $ | 30 | $ | 35 | ||||||||
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Service cost |
7 | 6 | 1 | — | ||||||||||||
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Interest cost |
31 | 27 | 2 | 1 | ||||||||||||
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Actuarial loss (gain) |
(10 | ) | 76 | (12 | ) | (2 | ) | |||||||||
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Benefits paid |
(38 | ) | (26 | ) | (4 | ) | (4 | ) | ||||||||
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Participants contributions |
— | 1 | — | — | ||||||||||||
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Exchange rate loss (gain) |
7 | 12 | — | — | ||||||||||||
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Acquisitions |
194 | 11 | 28 | — | ||||||||||||
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Curtailments |
— | (8 | ) | — | — | |||||||||||
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Benefit obligation at end of year |
$ | 846 | $ | 655 | $ | 45 | $ | 30 | ||||||||
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Fair value of plan assets at beginning of year |
$ | 517 | $ | 419 | $ | — | $ | — | ||||||||
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Actual return |
72 | 49 | — | — | ||||||||||||
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Benefits paid |
(38 | ) | (26 | ) | (4 | ) | (4 | ) | ||||||||
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Company contributions |
28 | 53 | 4 | 4 | ||||||||||||
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Participants contributions |
— | 1 | — | — | ||||||||||||
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Exchange rate gain (loss) |
4 | 12 | — | — | ||||||||||||
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Acquisitions |
123 | 9 | — | — | ||||||||||||
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Fair value of plan assets at end of year |
$ | 706 | $ | 517 | $ | — | $ | — | ||||||||
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Funded status |
$ | (140 | ) | $ | (138 | ) | $ | (45 | ) | $ | (30 | ) | ||||
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Accumulated benefit obligation at end of year |
$ | 811 | $ | 635 | ||||||||||||
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