DERICHEBOURG - Universal registration document 2019-2020
4
Financial statements Consolidated financial statements for the year ended September 30, 2020, in compliance with IFRS Notes
2020
2019
2018
In millions of euros
Actuarial value of commitments at opening
49.6
42.6
43.2
Current service cost
3.7 0.3
3.4 0.7 1.6 5.3
3.2 0.7 1.5 0.1
Interest expense
Actuarial gains and losses related to experience
(1.3) (0.6)
Actuarial gains and losses related to changes to the actuarial assumptions
Employee contributions Benefits paid
(0.8)
(3.8)
(3.6)
Acquisitions, disposals, liquidations Change in scope
(0.1)
Impact of IFRS 5
(0.1)
(2.4)
Foreign exchange differences Actuarial value of commitments at closing
50.8
49.6
42.6
Fair value of plan assets at opening
0.0
0.0
0.0
Interest income Expected return on assets other than interest Administrative costs Contributions by employer
0.8
3.8
3.6
Employee contributions Benefits paid
(0.8)
(3.8)
(3.6)
Assets distributed on settlement Changes in scope Impact of IFRS 5 Foreign exchange differences Fair value of plan assets at closing Provisions recognized on the balance sheet Actuarial value of commitments
0.0
0.0
0.0
50.8
49.6
42.6
Fair value of assets
0.0
0.0
0.0
Net value of commitments
50.8
49.6
42.6
Amounts recognized in profit or loss Current service cost
3.7 0.3
3.4 0.7
3.1 0.7
Financial cost
Administrative costs Gains/Losses on settlements Total
4.0
4.1
3.8
Analysis of amount recognized in other comprehensive income Expected return on assets other than interest
0.0 1.3 0.6 1.9
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
49.6
42.6
43.2
Net expense for the year
4.0
4.1 6.8
3.9 1.6
Impact on comprehensive income
(1.9) (0.8) (0.1)
Benefits paid
(3.8)
(3.6)
Others
Impact of IFRS 5
(0.1)
(2.4)
Foreign exchange differences Provisions at year-end
50.8
49.6
42.6
DERICHEBOURG p 2019/2020 Universal Registration Document 170
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