2013 Registration document and annual financial report - page 262

Registration Document 2013
260
Financial Statemements
5
Consolidated Financial Statements And Notes
Change in the funded status of post-employment defined benefit plans and long-term employee benefits
by geographical area
(in millions of euros)
Pensions
France
Europe excluding France
Netherlands Germany Belgium Poland Switzerland
Italy
PROJECTED BENEFIT OBLIGATION
ATTHE BEGINNING OFTHE PERIOD
26
44
12
15
1
14
4
Current service cost
2
0
0
1
0
1
0
Interest Cost
1
1
0
1
0
0
0
Employee contributions for the period
-
0
-
0
-
1
-
(Gains) losses on curtailments/settlements
(1)
-
(0)
(1)
(0)
-
-
Taxes and administrative expenses
-
(0)
-
(0)
-
(0)
-
Effect of changes in scope of consolidation
0
-
-
-
(0)
-
-
Benefits paid during the period
(1)
(1)
(1)
(0)
(0)
(1)
(1)
Actuarial (gains)/losses recognised during
the period
(1)
0
0
0
0
(0)
(0)
Exchange differences
-
-
-
-
(0)
(0)
-
Transfers at beginning of period
(0)
-
-
1
-
0
-
Other
-
-
-
-
-
0
(0)
Reclassification of Onboard Train Services
in “Assets held for sale”
-
-
-
-
-
-
-
PROJECTED BENEFIT OBLIGATION
ATTHE END OFTHE PERIOD
26
44
12
17
1
14
4
(in millions of euros)
France
Europe excluding France
Netherlands Germany Belgium Poland Switzerland
Italy
FAIRVALUE OF PLANASSETS
AT THE BEGINNING OFTHE PERIOD
-
45
5
12
-
10
-
Return on plan assets, excluding interest income
-
0
(0)
0
-
0
-
Interest income
-
1
0
1
-
0
-
Employer contributions for the period
-
0
0
1
-
1
-
Employee contributions for the period
-
0
-
0
-
1
-
Benefits paid during the period
-
(1)
(0)
(0)
-
(1)
-
(Gains) losses on curtailments/settlements
-
-
(0)
(1)
-
-
-
Taxes and administrative expenses
-
(0)
-
(0)
-
(1)
-
Exchange differences
-
-
-
-
-
(0)
-
FAIRVALUE OF PLANASSETS
ATTHE END OFTHE PERIOD
-
44
5
13
-
11
-
* Adoption of the amendment to IAS 19 “Employee Benefits” from January 1, 2013 with retrospective application to the period presented led to the immediate recognition
in the opening statement of financial position at January 1, 2012 of all unrecognized past service costs.The effect of this change of method was a €9 million reduction in
provisions for pensions at December 31, 2012 (see note 1 page 189).
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