16.1.3 Breakdown by geographical area of post-employment and other long-term employee benefits
| 2022 | ||||
|---|---|---|---|---|
| (in millionsof euros) |  France |
 United Kingdom |
Other | Total |
| Current service cost | (779) | (32) | (52) | (863) |
| Past service cost | - | - | (2) | (2) |
| Actuarial gains and losses– other long-term benefits | 131 | - | - | 131 |
| Net expenses recorded as operating expenses | (648) | (32) | (54) | (734) |
| Interest expense (discount effect) | (462) | (190) | (11) | (663) |
| Return on fund assets | 171 | 242 | 6 | 419 |
| Net interest expense included in financial result | (291) | 52 | (5) | (244) |
| EMPLOYEE BENEFIT EXPENSES RECORDED IN THE INCOME STATEMENT | (939) | 20 | (59) | (978) |
| Actuarial gains and losses– post-employment benefits | 9,260 | 3,386 | 143 | 12,789 |
| Actuarial gains and losses on fund assets | (3,737) | (5,505) | (53) | (9,295) |
| Actuarial gains and losses | 5,523 | (2,119) | 90 | 3,494 |
| Translation adjustments | - | (79) | 13 | (66) |
| GAINS AND LOSSES ON EMPLOYEE BENEFITS RECORDED DIRECTLY IN EQUITY | 5,523 | (2,198) | 103 | 3,428 |
| 2021 | ||||
|---|---|---|---|---|
| (in millions of euros) | France |
United Kingdom |
Other | Total |
| Current service cost | (793) | (223) | (25) | (1,041) |
| Past service cost | - | 35 | - | 35 |
| Actuarial gains and losses– other long-term benefits | (123) | - | (6) | (129) |
| Net expenses recorded as operating expenses | (916) | (188) | (31) | (1,135) |
| Interest expense (discount effect) | (321) | (168) | (9) | (498) |
| Return on fund assets | 119 | 196 | 4 | 319 |
| Net interest expense included in financial result | (202) | 28 | (5) | (179) |
| EMPLOYEE BENEFIT EXPENSES RECORDED IN THE INCOME STATEMENT | (1,118) | (160) | (36) | (1,314) |
| Actuarial gains and losses– post-employment benefits | (110) | 356 | (7) | 239 |
| Actuarial gains and losses on fund assets | 287 | 859 | 22 | 1,168 |
| Actuarial gains and losses | 177 | 1,215 | 15 | 1,407 |
| Translation adjustments | - | 123 | - | 123 |
| GAINS AND LOSSES ON EMPLOYEE BENEFITS RECORDED DIRECTLY IN EQUITY | 177 | 1,338 | 15 | 1,530 |
The actuarial gains and losses on obligations in France are as follow:
| (in millions of euros) | 2022 | 2021 |
|---|---|---|
| Experience adjustments |
Experience adjustments 2022(767) |
Experience adjustments 2021437 |
| Changes in demographic assumptions |
Changes in demographic assumptions 2022145 |
Changes in demographic assumptions 20211 |
| Changes in financial assumptions(1) |
Changes in financial assumptions (1)202210,013 |
Changes in financial assumptions (1)2021(671) |
| ACTUARIAL GAINS AND LOSSES ON OBLIGATIONS | ACTUARIAL GAINS AND LOSSES ON OBLIGATIONS20229,391 | ACTUARIAL GAINS AND LOSSES ON OBLIGATIONS2021(233) |
| Including: |
Including: 2022
|
Including: 2021
|
| Actuarial gains and losses on post-employment benefits | Actuarial gains and losses on post-employment benefits20229,260 | Actuarial gains and losses on post-employment benefits2021(110) |
| Actuarial gains and losses on other long-term benefits | Actuarial gains and losses on other long-term benefits2022131 | Actuarial gains and losses on other long-term benefits2021(123) |
(1) Financial assumptions mainly concern the discount rate,inflation rate and wage increase rate.