Registration Document 2005 - Total.com

9
Appendix 1 – Consolidated financial statements
Notes to the consolidated financial statements
The components of the net periodic benefit charge (income) in 2005 and 2004 are:
198 TOTAL - Registration Document 2005
Pension benefits Other pension benefits
As of December 31, (in millions of euros) 2005 2004 2005 2004
Service cost 168 141 14 10
Interest cost 411 414 36 31
Expected return on plan assets (356) (348) - -
Amortization of transition obligation (asset) - - - -
Amortization of prior service cost 64 29 (6) 55
Amortization of actuarial losses (gains) - 14 2 -
Asset ceiling 5 - - -
Curtailments - - - -
Settlements (3) 39 - -
Special termination benefits - 10 - -
Net periodic benefit charge (income) 289 299 46 96
The assumptions for changes in healthcare costs have a significant impact on the valuations of commitments for coverage of medical
expenses. A positive or negative change of one-percentage-point in the healthcare inflation rate would have approximately the following impact:
(in millions of euros) 1% point increase 1% point decrease
Benefit Obligation as of December 31, 2005 90 (71)
Net periodic benefit charge (income) 5 (3)
The pension benefit plans for which the Accumulated Benefit Obligation is higher than the fair value of plan assets are detailed as follows:
As of December 31, (in millions of euros) 2005 2004
Accumulated Benefit Obligation 6,974 5,956
Projected Benefit Obligation 7,579 6,370
Fair value of Plan Assets (4,408) (3,634)