277
Annual Report -
2013
-
Vivendi
4
Financial Report | Statutory Auditors’ Report on the Consolidated Financial Statements |
Consolidated
Financial Statements
| Statutory Auditors’ Report on the Financial Statements | Statutory Financial Statements
Note 21. Employee benefits
21.2.3.
Analysis of net benefit obligations with respect to pensions and post-retirement benefits
■
■
Changes in value of benefit obligations, fair value of plan assets, and funded status
(in millions of euros)
Note
Employee defined benefit plans
Year ended December 31, 2013
Benefit obligation
Fair value
of plan assets
Net (provisions)/
assets recorded in
the Statement of
Financial Position
(A)
(B)
(B)-(A)
Opening balance
1,020
367
(653)
Current service cost
21
(21)
Past service cost
(18)
18
(Gains)/losses on settlements
(29)
(22)
7
Other
1
(1)
Impact on selling, administrative and general expenses
3
Interest cost
35
(35)
Expected return on plan assets
13
13
Impact on other financial charges and income
(22)
Net benefit cost recognized in profit and loss
(19)
Experience gains/(losses)
(a)
12
(1)
(13)
Actuarial gains/(losses) related to changes in demographic assumptions
2
(2)
Actuarial gains/(losses) related to changes in financial assumptions
5
(5)
Adjustment related to asset ceiling
-
Actuarial gains/(losses) recognized in other comprehensive income
(20)
Contributions by plan participants
1
1
-
Contributions by employers
46
46
Benefits paid from the fund
(9)
(9)
-
Benefits paid by the employer
(36)
(36)
-
Business combinations
(b)
12
9
(3)
Divestitures of businesses
-
Transfers
-
Other (of which foreign currency translation adjustments)
(20)
(12)
8
Reclassification to assets held for sale
(31)
31
Closing balance
966
356
(610)
of which wholly or partly funded benefits
487
wholly unfunded benefits
(c)
479
of which assets related to employee benefit plans
9
provisions for employee benefit plans
(d)
20
(619)
