140 CHANGE IN FAIR VALUE OF ASSETS (in thousands of euros) 31/12/2021 31/12/2020 All areas All areas Opening fair value of assets Foreign exchange adjustments Interest on assets (income) Actuarial gains/(losses) Contributions paid by the employer Contributions paid by employees Amendments, reductions and wind-ups Scope changes Taxes, administrative costs and premiums Benefits paid by the fund Fair value of assets at end of year CHANGE IN FAIR VALUE OF REIMBURSEMENT RIGHTS (in thousands of euros) 31/12/2021 31/12/2020 All areas All areas Opening fair value of reimbursement rights Foreign exchange adjustments Interest on reimbursement rights (income) Actuarial gains/(losses) Contributions paid by the employer Contributions paid by employees Amendments, reductions and wind-ups Scope changes Taxes, administrative costs and premiums Benefits paid by the fund Fair value of reimbursement rights at the end of the year Defined benefit plans: key actuarial assumptions (in thousands of euros) 31/12/2021 31/12/2020 Discount rate 1 0.86% 0.98% Effective rate of return on plan assets and reimbursement rights 0.00% 0.00% Expected rates of wage increases (2) 3.00% 3.00% Inflation rate 1.75% 1.75% (1) Discount rates are determined based on the average term of the commitment, that is, the arithmetical average of the terms calculated between the valuation date and the payment date weighted by assumptions on staff turnover. The underlying item used is the discount rate by reference to the iBoxx AA index. (2) Depending on the employees concerned (managers or non-managers).
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