Sopra Steria - 2020 Universal registration document
5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements
Change in pension assets and liabilities in France c.
Retirement bonuses – France 31/12/2020
Retirement bonuses – France 31/12/2019
26 5244276: 7/ .<97:
Present value of the obligation at the beginning of the period
139.9
117.4
Changes in scope Current service cost
5.8
5.0 8.9 0.0 2.2
10.1
Past service cost
-
Interest
1.3
Employee contributions
-
-
Effect of obligation remeasurements
11.3
8.7
Experience adjustments p
0.4 0.5
-2.0 -5.2 15.9
Impact of changes in demographic assumptions p Impact of changes in financial assumptions p
10.4
Plan amendments
- -
- -
Transfers
Benefits provided
-3.5
-2.2
$& ' "( * ) # ( # ( #" ( ( " # ( $ & #
Fair value of plan assets at the beginning of the period
1.9
2.1
Changes in scope
- -
- -
Translation adjustments
Interest
0.0
0.0 0.0 0.0
Effects of plan asset remeasurements
-0.0 -0.0
Return on plan assets (excluding amounts included in interest income) p
Impact of changes in financial assumptions p
- - - -
- - - -
Employer contributions Employee contributions
Transfers
Benefits provided
-0.1
-0.2
& * ) # $ " '' (' ( ( " # ( $ & #
For pension liabilities in France, a 0.50-point increase or decrease in the discount rate would decrease the benefit obligation by €10.5 million or increase it by €11.4 million, respectively. The retirement bonus obligation in France breaks down as follows by maturity:
31/12/2020
31/12/2019
26 5244276: 7/ .<97:
Present value of theoretical benefits payable by the employer in: Less than 1 year
4.3
2.5
1 to 5 years 5 to 10 years 10 to 20 years
18.2 41.6 69.2 31.6
16.2 36.2 59.8 25.2
More than 20 years (#( # ( #"
180
SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020
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