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5CONSOLIDATED FINANCIALSTATEMENTS ATDECEMBER 31, 2013
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Full year 2013 Full year 2012
2. Change in projected benefit obligation
Projected benefit obligation at beginning of year 470 440
Service cost 20 17
Interest cost (effect of discounting) 15 18
Plan participants’ contribution 22
Benefits paid (32) (29)
Actuarial (gains)/losses recognized in equity 629
Past service cost (34) (23)
Changes in the scope of consolidation 021
Translation adjustments (18) (7)
Other (including curtailments and settlements) (5) 2
PROJECTED BENEFIT OBLIGATION AT END OF YEAR 424 470
Actuarial gains and losses have been fully recognized in other At December31, 2013, actuarial losses relative to the effects of
reserves except for long-term benefits for active employees, experience on healthcare costs, life insurance and other
notably long service awards in France, for which all actuarial gains post-employment benefits total EUR32million for the Group
and losses are recognized in the income statement. Actuarial compared to EUR11million at December31, 2012.
gains and losses stem from changes in actuarial assumptions
(primarily discount rates).
Dec.31, 2012 Dec.31, 2012
Dec.31, 2013 IAS19R Published
3. Funded status
Projected benefit obligation (424) (470) (470)
Deferred items: -
Unrecognized past service cost - * (18)
PROVISION RECOGNIZED IN BALANCE SHEET (424) (470) (488)
Including the IAS19R restatement of the recognition of past services costs described on paragraph22.1.*
226 2013 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC