The plan assets of Quirel SA had a fair value of 6,000,000 at the start of the year. The discount rate at the start of the year is 3.5 % (case data). The actual return on assets for the year amounts to 275,000. No contribution or benefit was paid during the year. Calculate the interest income included in net interest, then the remeasurement of plan assets to recognise in other comprehensive income.
- Fair value of plan assets at the start of the year
- 6,000,000
- Discount rate at the start of the year (case data)
- 3.5 %
- Actual return on plan assets for the year
- 275,000