registration document France Telecom 2009 - Orange.com

financial information concerning the issuer’s assets and liabilities, financial position and profits and losses
20
CONSOLIDATED STATEMENTS
The value of plan assets at December 31, 2009 is as follows:
(in millions of euros)
Annuitybased
plans
Other post-employment benefits
Capitalbased
plans
Other postemployment
benefits
Long-term
benefits
December
31, 2009
December
31,
2008
December
31,
2007
Net funded status (a) - (b) 131 336 69 837 1,373 725 708
Unrecognized actuarial gains/losses (73) (66) (18) - (157) (105) (68)
Unrecognized prior service cost - (25) (3) - (28) (35) (42)
Asset ceiling adjustment - - - - - - -
Provisions 64 245 48 837 1,194 591 600
Net plan assets (6) - - - (6) (6) (2)
Of which current provisions 7 21 4 104 136 61 83
Of which non-current provisions 57 224 44 733 1,058 530 517
Changes in provisions are broken down as follows:
(in millions of euros)
Annuitybased
plans
Other post-employment benefi ts
Capitalbased
plans
Other postemployment
benefits
Long-term
benefits
December
31, 2009
December
31, 2008
December
31, 2007
Provision at the beginning of the year 64 232 52 243 591 598 581
Amount charged during the year 31 48 - 604 683 91 111
Employer contributions (34) - - - (34) (37) (40)
Benefi ts directly paid by the employer - (34) (4) (10) (48) (62) (49)
Changes in the scope of consolidation - - - - - 3 (6)
Acquisitions/disposals - 1 - - 1 8 -
Other (3) (2) - - (5) (16) 1
Provision at the end of the year 64 245 48 837 1,194 591 600
Net plan assets (6) - - - (6) (6) (2)
20
Net period expense
The table below provides a breakdown of the net period expense for post-employment benefi ts and other long-term benefi t obligations:
(in millions of euros)
Annuitybased
plans
Other post-employment benefits
Capitalbased
plans
Other postemployment
benefits
Long-term
benefits 2009 2008 2007
Service cost (15) (23) (1) (30) (69) (63) (70)
Discounting cost (1) (28) (17) (3) (3) (51) (39) (36)
Expected return on plan assets (1) 21 - - - 21 14 13
Actuarial gains/(losses) (9) (2) - (2) (13) (6) (13)
Amortization of unrecognized prior service
cost - (7) - - (7) (8) (10)
French part-time for seniors plan - - - (569) (569) - -
Impact of curtailments/settlements - 1 4 - 5 11 5
TOTAL (31) (48) - (604) (683) (91) (111)
(1) Items included in fi nancial income.
2009 REGISTRATION DOCUMENT / FRANCE TELECOM
431