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Accounting principles 
Defined contribution retirement plans 
Contributions due under defined contribution plans are expensed as incurred. These expenses are allocated to different headings in the 
consolidated income statement. 
Defined benefit retirement plans 
The Group’s obligations relating to defined benefit retirement plans are calculated using the projected unit credit method and by taking 
into account several actuarial assumptions, including employee turnover, salary increases and employees’ expected active lives. 
The carrying amounts of these plans on the consolidated balance sheet correspond to the actuarial value of the obligations, as defined 
above, less the fair value of the plan assets (retirement funds to which the Group contributes, for example). They are presented under 
the heading Provisions for retirement obligations and other long-term benefits. In addition, the expected return on plan assets is 

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DANONE Consolidated financial statements 2019 32 
measured on the basis of the discount rate used to estimate the actuarial value of retirement commitments. Actuarial gains and losses 
resulting from experience adjustments and changes in the actuarial assumptions that are used to calculate the obligations net of the 
assets (including the difference between the expected return and the actual return on plan assets) are fully recognized within Other 
comprehensive income. 
The recognized costs and income of defined benefit plans correspond mainly to: 
• 
the cost of services provided during the year and of prior services (where relevant) allocated according to their function to the 
various headings in the consolidated income statement; 
• 
the accretion of the present value of the obligations, net of the expected return on plan assets, recognized within Other 
financial income (expense).