DERICHEBOURG - Universal registration document 2018-2019
4
Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS Notes
2019
2018
2017
In millions of euros
Actuarial value of commitments at opening
42.6
43.2
45.3
Current service cost
3.4 0.7 1.6 5.3
3.2 0.7 1.5 0.1
3.4 0.5
Interest expense
Actuarial gains and losses related to experience
(6.9) (0.0)
Actuarial gains and losses related to changes to the actuarial assumptions
Employee contributions
0.0
Benefits paid
(3.8)
(3.6)
(1.8)
Acquisitions, disposals, liquidations
0.0 2.6
Change in scope Impact of IFRS 5
(0.1)
(2.4)
Foreign exchange differences
0.0
Actuarial value of commitments at closing
49.6
42.6
43.2
Fair value of plan assets at opening
0.0
0.0
0.0 0.0 0.0 0.0 1.8 0.0
Interest income
Expected return on assets other than interest
Administrative costs
Contributions by employer
3.8
3.6
Employee contributions
Benefits paid
(3.8)
(3.6)
(1.8)
Assets distributed on settlement
0.0 0.0
Changes in scope
Impact of IFRS 5 Foreign exchange differences
0.0 0.0
Fair value of plan assets at closing Provisions recognized on the balance sheet Actuarial value of commitments
0.0
0.0
49.6
42.6
43.2
Fair value of assets
0.0
0.0
0.0
Net value of commitments
49.6
42.6
43.2
Amounts recognized in profit or loss Current service cost
3.4 0.7
3.1 0.7
3.4 0.5 0.0 0.0 3.9 0.0 6.9 0.0 6.8
Financial cost
Administrative costs
Gains/Losses on settlements
Total
4.1
3.8
Analysis of amount recognized in other comprehensive income Expected return on assets other than interest
0.0
0.0
Actuarial gains and losses related to experience
(1.6) (5.3) (6.8)
(1.5) (0.1) (1.6)
Actuarial gains and losses related to changes to the actuarial assumptions Total gains/(losses) recognized in other comprehensive income
Provisions at the beginning of the year
42.6
43.2
45.3
Net expense for the year
4.1 6.8
3.9 1.6
3.9
Impact on comprehensive income
(6.8) (1.8)
Benefits paid
(3.8)
(3.6)
Other
2.6
Impact of IFRS 5
(0.1)
(2.4)
Foreign exchange differences Provisions at year-end
0.0
49.6
42.6
43.2
DERICHEBOURG p 2018/2019 Universal Registration Document 155
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