Areva - Reference Document 2016
20
20.2 Notes to the consolidated financial statements for the year ended December 31, 2016 FINANCIAL INFORMATION CONCERNING ASSETS, FINANCIAL POSITION AND FINANCIAL PERFORMANCE
SENSITIVITY OF THE ACTUARIAL VALUE TO CHANGES IN DISCOUNT RATE An across-the-board decrease in the discount rate of 0.5% would increase the defined benefit obligation by 4.9%.
Operations held for sale
For NewCo
p
Medical expenses and accident/ disability insurance
Supplemental retirement benefits
Retirement benefits
Job-related awards
Early retirement benefits
December 31, 2016
Total
Defined benefit obligation Fair value of plan assets
349
340
8
858
50 47
1,605
0
2
97
146
TOTAL DEFINED BENEFIT OBLIGATION
349
338
8
761
3
1,459
For New NP
p
Medical expenses and accident/ disability insurance
Supplemental retirement benefits
Retirement benefits
Job-related awards
arly retirement benefits
December 31, 2016
Total
Defined benefit obligation Fair value of plan assets
12
105
17
7 0 7
905 630 275
1,046
0
7
4
641 404
TOTAL DEFINED BENEFIT OBLIGATION
12
97
13
CHANGE IN THE DEFINED BENEFIT OBLIGATION
Continuing operations
Medical expenses and
accident/ disability insurance
Supplemental retirement benefits
Retirement benefits
Job-related awards
Early retirement benefits
December 31, 2016 (in millions of euros)
Total
Defined benefit obligation at December 31, 2015
315
351
8 0
896
54
1,626
Current service cost
7
14
16
0
37
Past service costs (including plan changes and reductions)
(8)
(12)
(0)
(6)
(0)
(26)
Plan transfer
0 0 7 0 0 0
0 0 7
0 0 0
0 0
0 0 1 0 0 0
0 0
Disposals / Liquidation / Plan reductions
Cost escalation
19
33 (5)
Mergers, acquisitions, transfers Change in consolidation scope
(5)
(0)
0 0 0
0 0
0 0
0 0
Employee contributions
Benefits paid during the year Actuarial gains and losses Currency translation adjustments Defined benefit obligation of operations held for sale DEFINED BENEFIT OBLIGATION AT DECEMBER 31, 2016
(7) 36
(26)
(0)
(100)
(3)
(136)
11
0 0
33
1 0
81
0
0
0
0
(349)
(340)
(8)
(858)
(50)
(1,605)
4
0
0
0
0
4
233
2016 AREVA REFERENCE DOCUMENT
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