AFD - 2019 Universal registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements

ETRG employees healthcare expenses

Retiree health insurance

as a% of change

as a% of change

as a% of change

Service award

as a% of change

IFC

In thousands of euros

Present value of the commitment at 31/12/2019 P Discount rate: 1.00% P Annual increase in salary: 2.00% AFD and 2.20% TOM P Retirement age: 63 (non-executive level employees)/ 65 (executive level employees) Sensitivity to the discount rate assumption Rate change to 1.5% 10.2 11.8

119.3

20.2

1.3

-13.5% 105.5 16.5% 135.9

-11.6% 13.9%

19.0 21.6

-6.2%

1.2 1.3

-4.2%

Rate change to 0.50%

13.7

6.9%

4.4%

Sensitivity to the career profile assumption Rate change to 2.50% AFD and 2.70% TOM 13.7

16.2% 119.3

0.0%

21.6

7.0%

1.3

0.0%

Rate change to 1.5% AFD and 1.70% TOM

10.2

-13.5% 119.3

0.0%

18.9

-6.4%

1.3

0.0%

Sensitivity to the retirement age assumption P increase of one year: 64 (non-executive level employees)/ 66 (executive level employees) 11.2

-4.7% 115.5

-3.2%

19.7

-2.4%

1.3

0.0%

P decrease of one year: 62 (non-executive level employees)/ 64 (executive level employees)

12.4

5.0% 123.3

3.4%

20.7

2.6%

1.3

0.0%

Projected commitments at 31 Ǿ December Ǿ 2019 are as follows:

Actuarial debt at 31/12/2019

11,797 28,223 119,281 20,207 179,507 1,279 180,786

Cost of services rendered in 2020

450 122

140 7,557 1,943 10,091

189 10,280 14 1,617

Financial cost in 2020

-

1,268

212 1,603

Services payable in 2019/transfer of capital upon departures in 2020

-65 -9,487 -2,043 -1,172 -12,767 -121 -12,888 12,305 18,876 126,064 21,189 178,434 1,361 179,795

Estimated debt at 31/12/2020

146

UNIVERSAL REGISTRATION DOCUMENT 2019

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