Read the Registration Document - Guerbet

Total actuarial gains and losses for the Group charged to equity at 31 December 2006 on the changeover toIFRS was €4,449,000 before deferred taxes or €2,901,000 net of tax.Balance sheet commitments 2012 2011 2010 2009 2008Discounted value of funded commitments 6,895 4,988 4,536 3,985 3,256Discounted value of unfunded commitments 18,393 16,064 12,561 13,838 13,268Subtotal: discounted value of commitments 25,288 21,052 17,097 17,823 16,524Fair value of plan assets (4,361) (4,181) (3,940) (3,715) (3,596)Balance 20,927 16,871 13,157 14,108 12,928Items not yet recognisedUnrecognised past service costs - - - - -Unrecognised net actuarial gains (losses) - - - - -Total unrecognised items - - - - -Total liabilities 20,927 16,871 13,157 14,108 12,928Amounts recognised in the balance sheetAccrued employee benefits 20,927 16,871 13,157 14,108 13,268Non-current financial assets - - - (340)Net balance of the balance sheet (net liabilities) 20,927 16,871 13,157 14,108 12,928Income statement expenses 2012 2011Service costs of the year 1,731 1,251Finance costs 660 540Projected return of plan assets (59) (58)Employer contributions to financing assets (228) (277)Benefits paid (867) (1,099)Past service costs recognised - -Actuarial losses or gains recognised - -Effect of liquidations/reductions of future service - -Change in the maximum amount of assets - -Adjustments for the prior year - 128Total net expenses of plans 1,237 485100