Registration Document

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Consolidated information
Notes to the Consolidated Financial Statements
The amount reported in the income statement for defined-benefit plans comprises:
(in millions of euro) August 31, 2011 August 31, 2010
Current service cost 24 21
Interest cost 35 36
Expected return on plan assets (39) (34)
Curtailments and settlements (3) (3)
Amortization of unrecognized past service cost and other 0 2
NeT exPeNSe 17 22
This net expense is recorded on the following lines:
• 9 million euro (11 million euro for Fiscal 2010)
in cost of sales;
• 12 million euro (9 million euro for Fiscal 2010) in
administrative costs;
Sodexo Registration Document Fiscal 2011
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• the remaining charge (financing cost and expected
return on plan assets) in financial income or
expense (see note 4.2).
Changes in the present value of the defined-benefit plan obligation and fair value of the plan’s assets are shown
below:
2011 2010 2009 2008 2007
obligation as of September 1 802 633 568 642 694
Current service cost 24 21 18 22 38
Interest cost 35 36 34 32 32
Actuarial (gains)/losses (30) 84 55 (29) (83)
Past service cost 3 0 2 (2) 0
Effect of curtailments and settlements (7) (4) (1) (1) (4)
Contributions made by plan members 5 6 5 6 6
Benefits paid from plan assets (17) (14) (14) (14) (15)
Benefits paid other than from plan assets (9) (11) (10) (13) (24)
Business combinations 0 3 2 1 1
Translation differences (40) 37 (37) (77) (4)
Other (1) 10 11 0 2
oBLIGATIoN AS oF AUGUST 31 765 802 633 568 642