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186 2014 Registration Document
Consolidated Financial Statements Year ended December 31, 2014
5
Notes to the Consolidated statements
2013
(in € millions)
France
Belgium
Italy Other countries
Group total
Current service cost
59
6
0
2
67
Past service cost (plan amendments and curtailments)
7
0
0
0
7
Settlements and other
(5)
1
0
(2)
(6)
TOTAL SERVICE COST
60
7
0
(0)
67
2014
(in € millions)
France
Belgium
Italy Other countries
Group total
Current service cost
55
7
0
0
63
Past service cost (plan amendments and curtailments)
(105)
0
(3)
3
(105)
Settlements and other
(20)
0
0
(0)
(20)
TOTAL SERVICE COST
(70)
7
(3)
3
(63)
The net income for 2014 in the amount of €25 million corresponds to €67 million deducted from employee benefits expense, less €39 million
recorded in financial expense and €3 million recorded in non-recurring expense.
30.3
CHANGE IN THE PROVISION
Balance sheet movements
(in € millions)
France
Belgium
Italy Other countries
Group total
Provision at December 31, 2012
813
249
145
50
1,256
Movements recorded in the income statement
84
15
1
0
100
Benefits paid directly by the employer
(6)
(21)
(8)
(0)
(36)
Effect of changes in scope of consolidation
(4)
0
0
(10)
(15)
Change in actuarial gains and losses
(1)
(28)
(16)
13
(1)
(32)
Other
(0)
0
(0)
(2)
(3)
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
(1) This line breaks down as follows:
2013
(in € millions)
France
Belgium
Italy Other countries
Group total
Actuarial (gain)/loss due to experience
4
(6)
2
2
1
Actuarial (gain)/loss due to demographic assumption
changes
(7)
0
(2)
(0)
(9)
Actuarial (gain)/loss due to financial assumption changes
(24)
(5)
13
(2)
(18)
Return on plan assets (Greater)/Less than Discount Rate
(1)
(4)
0
0
(5)
Changes in actuarial gains and losses
(28)
(16)
13
(1)
(32)