Plan amendment and settlement during the year: prior remeasurement, past service cost, settlement loss and net interest for the rest of the period

Marquin SA (fictitious entity) closes its accounts on 31 December; its functional currency is the euro. Case conventions (pedagogical assumptions): amounts in EUR; the events take effect on 1 July 20X6 and six months out of twelve remain; the loss on the prior remeasurement is already recognised in other comprehensive income; the net interest of the first half-year is already recognised; the plan is in deficit, so there is no ceiling; the tax effect is ignored.