APC 2010 Annual Report Download - page 197

CONSOLIDATED FINANCIAL STATEMENTS
5
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Dec.31, 2010 Dec.31, 2009
Of which SE
USA
Of which SE
USA
5. Funded status
Projected benefi t obligation (2,340) (1,034) (2,055) (937)
Fair value on plan assets 1,304 735 1,112 643
Surplus/ (Defi cit) (1,036) (299) (943) (294)
Effect of the asset ceiling - -(1) -
Deferred items:
Unrecognised past service cost 4 --1
(LIABILITIES)/NET ASSET RECOGNISED IN THE
BALANCE SHEET (1,032)
(299) (944) (293)
Amounts related to pensions and termination benefi t obligations as of 2010 and the four previous periods are as follows:
Dec.31, 2010 Dec.31, 2009 Dec.31, 2008 Dec.31, 2007 Dec.31, 2006
6. Historical data
Projected benefi t obligation (2,340) (2,055) (2,036) (1,958) (2,035)
Fair value on plan assets 1,304 1,112 1,010 1,402 1,418
Surplus/ (Defi cit) (1,036) (943) (1,026) (556) (617)
Effect of the asset ceiling - (1) (2) (10)
Deferred items:
Unrecognised past service cost 4 -111
(LIABILITIES)/NET ASSET RECOGNISED
IN THE BALANCE SHEET (1,032) (944) (1,027) (565) (616)
22.3 - Provisions for healthcare costs, life insurance benefits and other post-employment
benefits
Changes in provisions for other post-employment and long-term benefi ts were as follows:
Dec.31, 2010 Dec.31, 2009
1. Components of net cost recognised in the statement of income
Service cost 74
Interest cost (effect of discounting) 22 22
Expected return on plan assets --
Past service cost (4) (4)
Curtailments and settlements --
Amortisation of actuarial gains & losses --
NET COST RECOGNISED IN THE STATEMENT OF INCOME 25 22
Amortisation of actuarial gains and losses concerns long-term benefi ts for active employees, notably long service awards in France.
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