For the year, the defined benefit plan of Aubrac SA shows a service cost of 1,860,000, net interest of 142,000, an actuarial loss on the obligation of 410,000 and a return on plan assets exceeding by 120,000 the interest income included in net interest. No plan event occurred. Calculate the cost to recognise in profit or loss and the net remeasurement loss to recognise in other comprehensive income.
- Service cost for the year
- 1,860,000
- Net interest for the year
- 142,000
- Actuarial loss on the obligation
- 410,000
- Return on assets above interest income
- 120,000