6 - Vicat

20Financial information concerning the asset base,the financial condition and the results of the issuer20.2. HISTORICAL FINANCIAL INFORMATIONAnalysis of net annual expense(in thousands of euros)Pensionplans and TB2009 2008OtherbenefitsTotalPensionplans and TBOtherbenefitsCurrent service costs (6,732) (559) (7,291) (6,172) (561) (6,733)Financial cost (12,620) (1,577) (14,197) (12,601) (1,300) (13,901)Expected return on plan assets 11,433 11,433 12,401 12,401Recognized actuarial variationsin the year (1,399) (256) (1,655) (60) (223) (283)Recognized past service costs (21) (26) (47) (511) (24) (535)Expense for the period (9,339) (2,418) (11,757) (6,943) (2,108) (9,051)TotalChange in financial assets used to hedge the plan(in thousands of euros)Pensionplans and TB2009 2008OtherbenefitsTotalPensionplans and TBOtherbenefitsFair value of assets at January 1 225,457 - 225,457 234,095 - 234,095Expected return on assets 11,433 11,433 12,400 12,400Contributions paid in 9,459 9,459 9,548 9,548Translation differences (395) (395) 22,640 22,640Benefits paid (13,822) (13,822) (7,655) (7,655)Changes in consolidation scopeand other - - (850) (850)Actuarial gain (losses) 12,859 12,859 (44,721) (44,721)Fair value of assets at December 31 244,991 - 244,991 225,457 - 225,457TotalChange in net liabilities2009 2008(in thousands of euros)Pensionplans and TBOtherbenefits TotalPensionplans and TBOtherbenefits TotalNet liability at January 1 14,222 21,145 35,367 16,873 19,143 36,016Expense for the period 9,339 2,418 11,757 6,943 2,108 9,051Contributions paid in (5,859) (5,859) (6,133) (6,133)Translation differences (56) (726) (782) (1,448) 1,154 (294)Benefits paid by the employer (1,668) (1 611) (3,279) (1,997) (1,260) (3,257)Change in consolidation scope - 24 24Other 38 38 (40) (40)Net liability at December 31 16,016 21,226 37,242 14,222 21,145 35,367150 VICAT - 2009 registration document