BPCE_REGISTRATION_DOCUMENT_2017
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2017
9.2.1 Analysis of assets and liabilities recorded in the balance sheet
Post-employment benefits related to defined-benefit pension plans
Other long-term employee benefits
Supplementary pension benefits and other
End-of-career awards
Long-service awards
12/31/2017
Other
12/31/2016
in millions of euros Actuarial liabilities
7,649 (7,254)
959
277 (10)
172
9,057 (7,766)
9,005 (7,696) (601) 1,067
Fair value of plan assets
(502)
Fair value of reimbursement rights Effect ofceilingon plan assets Net amountreported on thebalance sheet Employee benefit commitments recorded in the balance sheet Plan assetsrecorded in thebalance sheet
(589)
(43)
(632)
813
813
619
414
267
172
1,472
1,775
1,208
457
267
172
2,104
2,376
589
43
632
601
9.2.2 Change in amounts recognized on the balance sheet
Changes in actuarial liabilities
Post-employment benefits related to defined-benefit pension plans
Other long-term employee benefits
Supplementary pension benefits and other
End-of-career awards
Long-service awards
Fiscal year 2017
Other
Fiscal year 2016
in millions of euros
Actuarial liabilities at start ofyear
7,625
933
264
183
9,005
8,587
Service cost
18
53
18
47
136 (47) 135
123 (22) 166
Service cost for priorperiods
(43) 123
3
4 2
(11)
Interestcost Benefits paid
10
(183)
(44)
(10)
(48)
(285)
(267)
Other
(7)
3
(3) 11
(7)
1 1
Changesrecorded in income
(92)
25
(12)
(68)
Revaluation adjustments – demographic assumptions Revaluation adjustments – financial assumptions Revaluation adjustments – past-experience effect Changes recognizeddirectlyin non-recyclable equity Foreign exchange rate adjustments
22
22
(14)
199
(6)
193
529
(55)
(16)
(71)
(93)
144 (33)
144 (37)
422
(1)
(3)
1
Other
5
2
2
4
13
(6)
ACTUARIAL LIABILITIESAT END OF YEAR
7,649
959
277
172
9,057
9,005
310
Registration document 2017
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