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