Econocom - 2019 Universal registration document

235 2019 annual report 06 consolidated financial statements notes to the consolidated financial statements Income and expenses recognised in profit or loss 17.3. Items of pension cost in € ڳ millions 31 ژ Dec. 2019 31 ژ Dec. 2018 restated * Service cost ژ (3.9) (3.9) Curtailment/termination 1.7 ژ 1.4 Interest expense ژ (0.6) (0.6) Expected return on plan assets ژ 0.3 0.3 Total costs recognised in profit or loss ژ (2.5) (2.7) Total costs recognised in other items of comprehensive income ژ (0.9) (2.0) Following the application of IFRS ژ 5 (see 2.2.5.) * Service cost is shown within “Personnel costs” in the income statement. Interest expense, corresponding to the cost of discounting the obligation, is included in “Financial expenses”. Curtailments and terminations are mainly included in non-recurring operating profit. Changes in provisions recorded in the statement 17.4. of financial position Changes in the 2019 provision in € ڳ millions 31 ژ Dec. 2018 Changes in scope of consoli- dation Income state- ment Benefits paid directly Reclas- sifica- tion of liabilities held for sale Actua- rial gains and losses (1) 31 ژ Dec. 2019 France 37.8 (0.3) ژ 2.0 ژ (0.8) (5.9) ژ (2.3) ژ 30.5 Other countries 6.8 - 0.5 ژ (0.9) (1.3) ژ 1.4 ژ 6.6 Provisions for ژ pensions 44.6 (0.3) ژ 2.5 ژ (1.6) (7.2) ژ (0.9) ژ 37.1 Long-service awards (France) 0.5 - ژ (0.2) - ژ (0.1) - ژ ژ 0.3 Total 45.1 (0.3) ژ 2.3 ژ (1.6) (7.3) (0.9) ژ ژ 37.4 Cumulative revaluation gains and losses carried in other comprehensive income represented a net negative (1) amount of €4.3 ژ million in 2019 and €5.0 ژ million in 2018, i.e., a change of €0.7 million between the two periods, resulting primarily from the change in actuarial assumptions.