AFD - Universal Registration Document 2020
CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS Notes to the consolidated financial statements
The changes in commitments over the Ǿ 2020 financial year are shown in the table below:
Expatriate employees healthcare expenses Retirement
Total defined benefit plans
Retiree health insurance
Retirement lump sum
Service award Grand total
in thousands of euros
Change in the present value of the commitment Present value of the commitment at 1 Ǿ January 11,797
28,223 119,281
20,207 179,507
1,279 180,786
Financial cost
122 450
0
1,268 7,557
212
14
Cost of services rendered over the year
140
1,943
189
Cost of past services Reductions/Liquidations
- -
0
-
-
-
-
Services paid
-65
-1,979
-2,043 7,967
-1,172 1,262
-121
Actuarial gains (losses)
1,178
128
49
Change in scope between AFD and IEDOM Present value of the commitment at 31/12/2020
0
-206
-567
-206
-11
13,482 26,305 133,464 22,245 195,497
1,399 196,895
Change in the fair value of retirement plan assets Fair value of assets at 1 Ǿ January
37,073
37,073
37,073
Expected return on assets
0
Services paid
-1,979
Actuarial gains (losses)
-134
Liquidations
-
Change in scope between AFD and IEDOM Fair value of assets at 31/12/2020 Corridor limits Actuarial gains (losses) not recognised at 1 Ǿ January Corridor limits at 1 Ǿ January Actuarial gains (losses) generated over the year Actuarial gains (losses) recognised in profit or loss Actuarial gains (losses) N-1 recognised in equity Actuarial gains (losses) recognised in equity this period Actuarial gains (losses) not recognised at 31/12/2020
34,960
34,960
34,960
-
-
-
-
-
-
-
6
-1,178
-262
-7,967
-1,262 -10,669
-49 -10,718
-
-
-
-
-
49
49
-
-
-
-
-
-
-
1,178
262
7,967
1,262
10,669
-
10,669
-
-
-
-
-
-
-
Amounts recognised on the balance sheet at 31/12/2020 Present value of the funded commitment
26,305 -34,960
Fair value of financed assets
-8,654
-8,654
Present value of unfunded commitment
13,482 13,482
133,464
22,245 169,191
1,399 170,590 1,399 161,936
Net position
-8,654 133,464 22,245 160,537
Unrecognised actuarial gains (losses)
-
-
-
-
-
-
-
Balance sheet provision
13,482
-8,654 133,464 22,245 160,537
1,399 161,936
Amounts recognised on the income statement at 31/12/2020
157
2020 UNIVERSAL REGISTRATION DOCUMENT
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