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Note 24 - Post-employment and other employee benefit commitments | 6 Months Ended
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Jun. 30, 2019
Post-employment and other employee benefit commitments |
Post-Employment and other employee benefit commitments | 24. Post-employment and other employee benefit commitments The Group sponsors defined-contribution plans for the majority of its active employees with the plans in Spain and Mexico being the most significant. Most defined benefit plans are closed to new employees with liabilities relating largely to retired employees, the most significant being those in Spain, Mexico, the United States and Turkey. In Mexico, the Group provides medical benefits to a closed group of employees and their family members, both active service and in retirees. The amounts relating to the post-employment benefit commitments recorded in the consolidated income statement for the six month periods ended June 30, 2019 and 2018 are as follows:
Consolidated income statement impact (Millions of Euros)
| Notes | June 2019 | June 2018
Interest income and expense |  | 38 | 41
Personnel expense |  | 79 | 81
Defined contribution plan expense | 39.1 | 55 | 51
Defined benefit plan expense | 39.1 | 24 | 30
Provisions, net | 41 | 127 | 57
Total impact on income statement: expense (income) |  | 244 | 179

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=sect_Scope&doctype=Standard -URIDate 2018-03-16 + Details
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