194 / 302
Consolidated Financial Statements as of December 31, 2015
Notes to the Consolidated Financial Statements
Other
2015
(in millions of euros)
France
Belgium
Italy
countries Group total
Current service cost
62
8
0
0
70
Past service cost (plan amendments and curtailments)
(252)
(0)
0
0
(252)
Settlements and other
(5)
0
(0)
0
(5)
Total Service cost 2015
(195)
7
(0)
0
(187)
Net amount for 2015, which includes the effect of plan amendments introduced during the year, breaks down as 186 million euros deducted from
employee benefits expense and 26 million euros recorded in financial expense.
Breakdown of the provision
10.1.3
Other
France
Belgium
Italy
countries Group total
(in millions of euros)
Defined Benefit Obligation
1,080
350
153
30
1,613
Fair value of plan assets
(93)
(89)
0
(6)
(188)
PROVISION AT DECEMBER 31, 2014
987
261
153
23
1,425
Defined Benefit Obligation
915
334
136
34
1,419
Fair value of plan assets
(70)
(84)
0
(6)
(161)
PROVISION AT DECEMBER 31, 2015
845
250
136
27
1,258
Change in the provision
10.1.4
Other
France
Belgium
Italy
countries Group total
(in millions of euros)
Provision at December 31, 2013
859
227
150
37
1,272
Movements recorded in the income statement
(43)
14
1
2
(25)
Benefits paid directly by the employer
(3)
(15)
(12)
(1)
(31)
Effect of changes in scope of consolidation
26
0
2
(15)
13
Change in actuarial gains and losses
(1)
150
34
12
1
196
Other
(1)
1
0
(0)
1
Provision at December 31, 2014
987
261
153
23
1,425
Movements recorded in the income statement
(176)
12
2
1
(160)
Benefits paid directly by the employer
(3)
(14)
(14)
(0)
(32)
Effect of changes in scope of consolidation
(4)
0
0
(0)
(4)
Change in actuarial gains and losses
(1)
41
(9)
(6)
2
28
Other
(1)
0
(0)
1
0
Provision at December 31, 2015
845
250
136
27
1,258
This line breaks down as follows:
(1)
Other
2014
(in millions of euros)
France
Belgium
Italy
countries Group total
Actuarial (gain)/loss due to experience
(45)
0
(4)
(0)
(49)
Actuarial (gain)/loss due to demographic assumption
changes
22
0
0
1
24
Actuarial (gain)/loss due to financial assumption changes
174
39
16
(0)
229
Return on plan assets (Greater)/ Less than discount rate
(2)
(5)
0
(0)
(8)
Changes in actuarial gains and losses 2014
150
34
12
1
196
194
2015 REGISTRATION DOCUMENT