BPCE_REGISTRATION_DOCUMENT_2017
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group 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
969
366
76
138
1,549
1,608
Fair value of plan assets
(615) (183)
(133)
(748) (226)
(632) (215)
Fair value of reimbursement rights Effect ofceilingon plan assets
(43)
23
23
27
Net amountreported on thebalancesheet Employee benefit commitments recorded in the balance sheet Plan assetsrecorded in thebalance sheet
194
190
76
138
598
788
377 183
233
76
138
824 226
1,003
43
215
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
5
Fiscal year 2017
End-of-career awards
Long-service awards
Fiscal year 2016
Other
in millions of euros
Actuarialliabilities at start of year
1,026
355
72
155
1,608
1,500
Service cost
17
21
6 2 1
46
90
81
Service cost for priorperiods
(42)
2 3
(11)
(49)
(22)
Interestcost Benefits paid
21
25
31
(35)
(18)
(4) (1)
(48)
(105)
(85)
Other
(5)
1 9 5
(1)
(6)
1 6 7
Changesrecorded in income
(44)
4
(14)
(45)
Revaluation adjustments – demographicassumptions Revaluation adjustments – financialassumptions Revaluation adjustments – past-experience effect
5
27 (8)
(1) (1)
26 (9)
105 (10)
Changesrecognizeddirectly in non-recyclable equity
19
3
0
0
22
102
Foreign exchange rate adjustments
(33)
(1)
(3)
(37)
1
Other
1
1
(1)
ACTUARIAL LIABILITIESAT END OF YEAR
969
366
76
138
1,549
1,608
429
Registration document 2017
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