NOTE 28.2 HEADCOUNT AT DECEMBER 31 2014 Parent company(1) 728 746 302 167 205 72 1,474 Subsidiaries(2), of which: – Europe – Americas – Asia-Paciﬁc – Other countries Total
(1) In 2014 as in 2013, expatriates are attached to the economic entities for which they work. (2) Refers to all consolidated and non-consolidated Group companies.
2013 708 725 309 167 178 71 1,433
Analysis of Headcount by Function
2014 Marketing, Sales Services (Business Consultants and Solutions Experts, Call Centers, Technical Maintenance) Research and Development Purchasing, Production, Logistics Administration, Finance, Human Resources, Information Systems Total 287 456 260 157 314 1,474 2013 277 444 250 156 306 1,433
NOTE 28.3 CONTRIBUTIONS TO PENSION PLANS
Contributions to compulsory or contractual pension plans are expensed in the year in which they are paid. In 2014, Group companies subject to deﬁned-contribution pension plans booked a sum of €4,082,000 under personnel costs in respect of their contributions to these pension or retirement funds. The main subsidiary concerned, in addition to the parent company, was Italy.
NOTE 28.4 INDIVIDUAL TRAINING RIGHTS
No provision is made for parent company employee training entitlements within the framework of individual training rights applicable in France (Droit Individuel à la Formation, or DIF) since future training represents a use value in return for the Group. The accumulated number of hours corresponding to rights acquired at December 31, 2014 by employees of the parent company is 70,705. Employees have not yet exercised their rights to 70,116 hours of training. The (French) DIF will no longer exist as it is now from January 1, 2015. It will be replaced by a personal training account (Compte Personnel de Formation, or CPF). The training rights associated with the DIF will be transferred into that new account.