registration document France Telecom 2009 - Orange.com

20 CONSOLIDATED
financial information concerning the issuer’s assets and liabilities, financial position and profits and losses
STATEMENTS
Change in value of plan assets and in the corresponding provision
The table below provides details on the movements in value of obligations related to defi ned benefi t plans:
Other post-employment benefits
(in millions of euros)
Annuitybased
plans
Capitalbased
plans
Other postemployment
benefits
Long-term
benefits
December
31 , 2009
December
31, 2008
December
31, 2007
Total value of obligations
at the beginning of the year 449 307 67 243 1,066 965 943
Service cost 15 23 1 30 69 63 70
Discounting cost 28 17 3 3 51 39 36
Employee contributions 4 - - - 4 4 5
French part-time for seniors plan - - - 569 569 - -
Plan amendments - - - - - 1 17
Curtailments/settlements - (1) (5) - (6) (14) (14)
Actuarial losses/(gains) arising from
changes of assumptions 18 18 7 3 46 (21) (15)
Actuarial losses/(gains) arising from
experience 15 7 - (1) 21 12 17
Benefi ts paid (33) (34) (4) (10) (81) (93) (76)
Changes in the scope of consolidation - - - - - 3 (6)
Acquisitions/disposals - 2 - - 2 169 -
Other (12) (2) - - (14) (62) (12)
Total value of obligations
at the end of the year (a) 484 337 69 837 1,727 1,066 965
■ o/w benefi t obligations at the end of
the year in respect of employee benefi t
plans that are wholly or partly funded 484 - - - 484 449 348
■ o/w benefi t obligations at the end of
the year in respect of employee benefi t
plans that are wholly unfunded - 337 69 837 1,243 617 617
Changes in plan assets break down as follows:
Other post-employment benefits
(in millions of euros)
Annuitybased
plans
Capitalbased
plans
Other postemployment
benefits
Long-term
benefits
December
31,
2009
December
31,
2008
December
31,
2007
Fair value of plan assets
at the beginning of the year 341 - - - 341 257 246
Actual return on plan assets 34 - - - 34 (35) 17
■ o/w expected return on plan assets 21 - - - 21 14 13
■ o/w actuarial (gains)/losses arising
from experience 13 - - - 13 (49) 4
Employer contributions 34 - - - 34 37 40
Employee contributions 4 - - - 4 4 5
Settlements - - - - - (4) (10)
Benefi ts paid by the fund (33) - - - (33) (31) (27)
Changes in the scope of consolidation - - - - - - -
Acquisitions/disposals - 1 - - 1 161 -
Other (27) - - - (27) (48) (14)
Fair value of plan assets
at the end of the year (b) 353 1 - - 354 341 257
430
2009 REGISTRATION DOCUMENT / FRANCE TELECOM