139 7.2 AVERAGE AND YEAR-END HEADCOUNT Headcount at end of period 31/12/2021 Headcount at end of period 31/12/2020 Average headcount in 2021 Average headcount in 2020 Monaco 378 382 382 379 Foreign 7 7 7 7 Total 385 389 389 386 7.3 RETIREMENT BENEFITS – DEFINED CONTRIBUTION PLANS Companies with employees contribute to various mandatory pension schemes. The funds are managed by independent organisations and the contributing companies have no legal or constructive obligation to pay additional contributions if the funds have insufficient assets to cover all benefits corresponding to services rendered by employees during the year and in previous years. As a result, CFM IndosuezWealth Group entities have no liability in this regard other than the contributions payable. 7.4 RETIREMENT BENEFITS – DEFINED BENEFIT PLANS (in thousands of euros) 31/12/2021 31/12/2021 31/12/2020 31/12/2020 Euro zone All areas Euro zone All areas Actuarial debt at 31/12 in year N-1 4,086 4,086 4004 4004 IFRIC IAS 19 impact at the beginning of the year -220 -220 Foreign exchange adjustments 0 0 Cost of services rendered over the fiscal year 232 232 259 259 Financial cost 32 32 44 44 Employee contributions 0 0 Other significant events 0 0 Scope changes 6 6 Benefits paid by the employer -130 -130 -60 -60 Taxes, administrative costs and premiums 0 0 Actuarial gains/losses - related to demographic assumptions -76 -76 0 0 Actuarial gains/losses - related to financial assumptions -123 -123 -161 -161 Actuarial debt at 31/12 in year N 3,807 3,807 4086 4086 BREAKDOWN OF CHARGE RECOGNISED IN THE INCOME STATEMENT (in thousands of euros) 31/12/2021 31/12/2021 31/12/2020 31/12/2020 Euro zone All areas Euro zone All areas Cost of services 232 232 259 259 Net interest expense/income 32 32 44 44 Impact on the income statement at the end of the year 264 264 303 303 BREAKDOWN OF NET INCOME RECOGNISED IN OTHER COMPREHENSIVE INCOME (ITEMS THAT MAY NOT BE RECLASSIFIED) (in thousands of euros) 31/12/2021 31/12/2021 31/12/2020 31/12/2020 Euro zone All areas Euro zone All areas Revaluation of net liabilities (assets) Amount of cumulative actuarial gains and losses recognised directly in equity not recyclable to income at the beginning of the year 2,341 2,341 2,204 2,204 Foreign exchange adjustments Actuarial gains/(losses) on assets Actuarial gains/(losses - related to demographic assumptions (1) 76 76 0 0 Actuarial gains/(losses - related to financial assumptions (1) 123 123 161 161 Adjustment of the asset limitation Amount of cumulative actuarial gains and losses recognised directly in equity not recyclable to income at year-end 2,540 2,540 2,341 2,341 (1) Including actuarial gains/losses related to experience adjustments.
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