beg consider in P/L / OCI/ or wala

Liab 38,223,465 movements

asset 38,562,015 movements

net asset -338,550

Discount ra 4.99%

IE 1,907,351.00 1,907,351
II 1,924,245.00 1,924,245

net interes -16,894.00

Actual return on plan assets

Interest Income

Gains/(Losses) on return on plan assets

end
34,996,221
45,807,147

-10,810,926

7,733,064 1,500,000 1,500,000

1,924,245.00 1,924,245.00 1,924,245.00

5,808,819 OCI -424,245

Service cost Current service cost 1,600,000
Past service cost 50,000
1,650,000
Net Interest
Net Interest 100,000.00

Remeasurement
actuarial gain/loss (liability) -
(Gains)/Losses on return on plan asse 50,000

Pension cost 1,800,000

Service cost Current service cost 520,000
Past service cost 360,000
loss on plan settlement 240,000

Net Interest NEt interest

Remeasurement gain/loss on remeasurement of plan assets

Beg
actual return on plan assets
Actuarial gain
Contribution
Benefit paid
Service costs
Interests (should be discount rat

End
Service costs
Net interest

remeasurements
1. actuarial gain liab
2. gain/loss on remeasurement - asset

Pension costs
P and L

P and L

L
A
 1,120,000 P/L

240,000.00 P/L

-460,000 OCI

900,000 B

Asset Liab Net

5,000,000.00 5,600,000.00 600,000 Accrued
450,000.00 -
- -150,000.00
425,000.00 -
-390,000.00 -390,000.00
1,110,000.00 (Squeezed)
- 560,000.00
1,245,000 Accrued

5,485,000.00 6,730,000.00
 5,485,000.00 6,730,000.00

-
1,110,000.00 Income Expense
60,000.00 500,000.00 560,000.00

-150,000.00
asurement - asset 50,000.00

1,070,000.00 A

Asset Liab
FVPA DBO
Beg 7,000,000.00 7,500,000.00
Current service cost - 1,400,000.00
Interest expense - 750,000.00
Actual return on plan assets 840,000.00 -
Contribute 1,200,000.00 -
Benefits paid -1,500,000.00 -1,500,000.00
actuarial gain - -200,000.00
DBO settled - -500,000.00
settlement price -400,000.00
End 7,140,000.00 7,450,000.00

Liability 500,000
Amount paid 400,000
gain on settlement 100,000 service cost

Pension cost

Service cost
Current service cost 1,400,000
gain on settlement -100,000

Net interest 50,000

Remeasurement
1.) actuarial gain -200,000
2.) gain.loss on plan asset -140,000

Pension cost 1,010,000

Accrued benefit cost 190,000

employee benefit expense - P/L 1,350,000
Cash 1,200,000
Net remeasurement gain 340,000

1,540,000 1,540,000
Actual 350,000
Interest in 400,000 p/l
OCI -50,000

1,500,000
1,500,000
Actual 810000
Interest income 350,000

gain 460,000 OCI

 -60,000.00

Actual 450,000
Interest in 500,000 p/l

-50,000 OCI loss

500,000 accrued

Interest
Incterest income 700,000
310,000 accrued Interest expense 750,000

net expense 50,000

190,000
Actual return 840,000 total actual
vs. Interest income 700,000 P/L
140,000 OCI gain
 1,300,000

Net interes 50,000

1,350,000

-340,000

1.) change in the prepaid/accrued

2.) employee benefit expense - P/L
3.) contributions
4.) remeasurements - OCI