AFD_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements

Total defined benefit plans

Retiree health insurance

Retirement lump sum

Service award

Grand total

Retirement

In thousands of euros

Change in the present value of the commitment Present value of the commitment at 1bJanuary

b

57,314

84,279 1,541 3,766 -2,231

15,453

157,046

936 157,982

Financial cost

288 228

272

b b b b b b b

17

b b b b b b b

Cost of services rendered over the year

1,159

110

Cost of past services Reductions/Liquidations

b

b

b

0

0

0

0

Services paid

-10,738 -3,109

-1,921 -4,701

-851 -543

-43 -58

Actuarial gains (losses)

Change in scope between AFD and Iedom Present value of the commitment at 31/12/2017 Change in the fair value of retirement plan assets

b

b

b

b

43,983

80,733

15,490

140,206

964 141,170

b

Fair value of assets at 1bJanuary

61,280

b b b b b b b

b b b b b b b

61,280

b b b b b b

61,280

Expected return on assets

306

b b b b b

b b b

Services paid

-10,738 -1,244

Actuarial gains (losses)

Liquidations

0

Change in scope between AFD and Iedom

b

Fair value of assets at 31/12/2017

49,605

49,605

49,605

Corridor limits

b

b

b

b

b

b

Actuarial gains (losses) not recognised at 1bJanuary

0

0

0

0

0

0

Corridor limits at 1bJanuary

b

b

b

b

b

Actuarial gains (losses) generated over the year Actuarial gains (losses) recognised in profit or loss Actuarial gains (losses) N-1 recognised in equity Actuarial gains (losses) recognised in equity this period Actuarial gains (losses) not recognised at 31/12/2017 Amounts recognised on the balance sheet at 31/12/2017b

1,865

4,701

543

7,109

58

7,167

0 0

0 0

0 0

0 0

-58

-58

0 0 0

0

-1,865

-4,701

-543

-7,109

-7,109

0

0

0

0

0

b

Present value of the funded commitment

43,983 -49,605

b b

b b

b

b b

b

Fair value of financed assets

-5,622 96,223 90,601

-5,622 97,187 91,565

Present value of unfunded commitment

b

80,733 80,733

15,490 15,490

964 964

Net position

-5,622

Unrecognised actuarial gains (losses)

0

0

0

0

0

0

Balance sheet provision

-5,622

80,733

15,490

90,601

964

91,565

Amounts recognised on the income statement at 31/12/2017

b

Cost of services rendered over the period

228

3,766 -2,231 1,541

1,159

5,154 -2,231 2,100

110

5,264 -2,231 2,117

Cost of past services

b

b

b

Financial cost for the period

288

272

17

Recognised actuarial gains (losses) Expected return on retirement plan assets

0

0

0

0

-58

-58

-306

b b b

b b b

-306

b b b

-306

Cost of services rendered

b b

b b

b b

Impact of reductions/liquidations

Expenses booked

210

3,076

1,431

4,717

70

4,787

Reconciliation of opening and closing net liability

b

Liability at 1bJanuary Expenses booked Contributions paid Employer contributions

-3,966

84,279

15,453

95,766

936

96,702

210

3,076

1,431

4,717

70

4,787

0 0

b

b

0

b

0

-1,921 -4,701 80,733 -3,546

-851 -543

-2,772 -7,109 90,601 -5,165

-43

-2,815 -7,109 91,565 -5,137

Items that will not be subsequently recycled to profit or loss

-1,865 -5,622 -1,656

0

Net liabilities at 31/12/2017

15,490

964

Change in net liabilities

37

27

106

REGISTRATION DOCUMENT 2017

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