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 table below provides details of the movements in the value of these obligations:
Termination benefits
(in millions of euros)
Early
retirement
plans
Other
employment
termination
benefits
December
31, 2009
December
31, 2008
December 31,
2007
Benefit obligations at the beginning of the year 889 8 897 1,472 2,329
Service cost - - - 4 1
Discounting cost 26 - 26 49 69
Employee contributions - - - - -
Plan amendments - - - - -
Curtailments/settlements - - - - -
Actuarial losses/(gains) arising from changes
of assumptions 7 - 7 26 (18)
Actuarial losses/(gains) arising from experience (5) 3 (2) 9 (3)
Benefi ts paid (484) (6) (490) (661) (907)
Changes in the scope of consolidation - - - (1) -
Acquisitions/disposals - - - - -
Other (exchange differences) - - - (1) 1
Total benefit obligations at the end of the year 433 5 438 897 1,472
■ o/w benefi t obligations at the end of the year in respect
of employee benefi t plans that are wholly or partly
funded - - - - -
■ o/w benefi t obligations at the end of the year in respect
of employee benefi t plans that are wholly unfunded 433 5 438 897 1,472
Provisions at the end of the year 433 5 438 897 1,472
Of which current provisions 315 3 318 494 671
Of which non-current provisions 118 2 120 403 801
20
There are no plan assets associated with termination benefi ts.
The net period expense of these plans is presented below:
Termination benefits
(in millions of euros)
Early
retirement
plans
Other
employment
termination
benefits 2009 2008 2007
Service cost - - - (4) (1)
Discounting cost (1) (26) - (26) (49) (69)
Actuarial gains/(losses) (2) (3) (5) (35) 21
Amortization of unrecognized prior service cost - - - - -
Impact of curtailments/settlements - - - - -
Asset ceiling adjustment - - - - -
TOTAL (28) (3) (31) (88) (49)
(1) Item included in fi nancial income.
2009 REGISTRATION DOCUMENT / FRANCE TELECOM
433