Actuarial gains and losses arising from changes in assumptions and experience adjustments
At December 31, 2021, a 0.5 point decrease and a 0.5 point increase in the discount rate would respectively lead to a roughly €4 million increase and a roughly €3 million decrease in the Group’s projected benefit obligation.
Note 10 Other provisions and obligations
10.1 Other income and expenses
To make the consolidated financial statements easier to read, certain specific items of income and expense are reported under “Other income and expenses”. This item is used only for income and expenses:
- related to a major event that occurred during the reporting period; and
- whose impact, if it were not presented separately from that of other transactions, would distort the understanding of the Group’s underlying performance by users of the financial statements.
Other income and expenses can be analyzed as follows: