Form 20-F 2005

The cumulative effect on ordinary costs and the interest rate expense is immaterial.
Expense for the year
The expense recognized in profit or loss breaks down as follows:
(in million of euros) 2005 2004
Cost of services rendered 4 14
Interest cost 5 5
Actuarial gains and losses (11) 3
Curtailments and settlements (1) (16)
Total expense recognized
in the income statement (3) 6
Movement in the obligation recognized in the balance sheet
The cost of services rendered is recognized in operating profit or loss by destination. The interest cost has been recognized
in finance costs.
(in millions of euros) 2005 2004
Obligation at January 1 114 119
Expense relating to obligations recognized
under liabilities in the balance sheet (3) 6
Benefits paid (9) (9)
Currency translation differences 5 (2)
Effects of business combinations 2 -
Obligation at December 31 109 114
29. Provisions
29.1. Analysis by type
(in millions of euros)
More
than 1 year
At December 31, 2005 At December 31, 2004
Less
than 1 year
Total
More
than 1 year
Less
than 1 year
Total
Restructuring 22 87 109 23 112 135
Environmental 188 44 232 142 65 207
Other 87 73 160 51 60 111
Total 297 204 501 216 237 453
29.2. Movements over the year
(in millions of euros)
January 1,
2005 Charge Utilization
Change in
scope
Currency
translation
differences
Other
movements
December 31,
2005
Restructuring 135 88 (106) (3) 3 (8) 109
Environmental 207 33 (30) (16) 29 9 232
Other 111 77 (58) (42) 22 50 160
Total 453 198 (194) (61) 54 51 501
Other movements include among others the reclassifications under liabilities classified as held for sale for €51 million.
F-60 Form 20 - F 2005 - Rhodia