Hermès - Registration Document 2016

CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

25.3.5 Analysis of expenses recognised in the statement of profit or loss

Defined-benefit pension plans

Other defined- benefit plans

Defined-benefit pension plans

Other defined- benefit plans

2016

2015

In millions of euros

Service costs Interest costs

14.5

1.2 0.2

15.7

13.2

0.9 0.1

14.1

2.9

3.1

2.9

3.0

Financial income on assets

(0.8) (0.5)

-

(0.8)

(1.0) (0.8)

-

(1.0)

(Gains)/losses resulting from a plan change

0.8

0.3

1.2

0.4

Change in scope

- -

-

-

- -

-

-

Net actuarial (gains)/losses recognised in year

0.6 0.1 2.9

0.6 0.3

0.6

0.6 0.2

Administrative expenses

0.2

0.2

Cost of defined-benefit plans

16.2

19.1

14.5

2.8

17.3

25.4 Plan assets

A weighted average breakdown of plan assets by investment type is as follows:

31/12/2016

31/12/2015

Value

Breakdown

Value

Breakdown

In millions of euros

Equities

7.9

11% 70% 19%

7.6

11% 71% 18%

Obligations

52.4 14.0 74.3

50.2 13.1 70.9

Others TOTAL

100%

100%

5

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