SOPRA_STERIA_REGISTRATION_DOCUMENT_2017
2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements
For reference, in 2016 net liabilities arising from the main post-employment benefit obligations changed as follows:
Defined- benefit pension funds – United Kingdom
Defined- benefit pension funds – Germany
Lump-sum retirement benefits – France
Other
Total
(in millions of euros)
CALCULATION ASSUMPTIONS FOR ACTUARIAL LIABILITIES
1.04% to 2.03%
0.50% to 2.60%
2.68% 1.74% 2.19% 0.20%
Discount rate Inflation rate
N/A
N/A
3.19% 2% to 2.50% 2% to 2.50% 2% to 3.00%
Rate of salary increase
Age at retirement
variable
65 yrs 60 to 65 yrs
variable
AMOUNTS RECOGNISED IN THE BALANCE SHEET Present value of the obligation at 31/12/2016
1,758.4 1,463.2
106.9
42.8
20.5 17.0
1,928.7 1,482.4
Fair value of plan assets at 31/12/2016
2.2
-
Net liabilities on the balance sheet at 31/12/2016
295.2
104.7
42.8
3.5
446.3
NET LIABILITY COST COMPONENTS Current service cost
4.2
7.1
0.2
0.3
11.8 -0.8
Past service cost
-0.8
- -
- -
- -
Losses (gains) on plan settlements
-
-
Interest on obligation Interest on plan assets
54.9 -50.1
2.2
0.8
0.4
58.2 -50.5 18.7 199.0
-0.1 9.2
-
-0.3 0.4
Total expenses recognised in the income statement
8.2
1.0 2.9
Effect of net liability remeasurements
188.5
6.8
0.7
p of which return on plan assets (excluding amounts included in interest income)
-212.2
-
-
-0.4 -0.2 0.2 1.2 0.7
-212.6
p of which experience adjustments
-16.1
-3.0 0.4 9.3 6.8
0.5
-18.8
p of which impact of changes in demographic assumptions p of which impact of changes in financial assumptions
-1.1
-
-0.5
417.9 188.5
2.4 2.9
430.9 199.0
Total expenses recognised directly in equity
CHANGES IN NET LIABILITIES Net liability at 31 December 2015
151.9
87.7
40.1
2.9
282.6
Changes in scope
-
2.5 9.2 6.8
-
-
2.5
Net expense recognised in the income statement
8.2
1.0 2.9
0.4 0.7
18.7
Net expense recognised in equity
188.5 -24.3 -24.3
199.0 -27.5 -27.5
Contributions
-1.5 -1.5
-1.2 -1.2
-0.5 -0.5
p of which employer contributions p of which employee contributions
-
- - -
- - -
- - -
-
Exchange differences Other movements
-29.1
-29.1
-
-
NET LIABILITY AT 31 DECEMBER 2016
295.2
104.7
42.8
3.5
446.3
148
SOPRA STERIA REGISTRATION DOCUMENT 2017
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