At the reporting date, the fall in the discount rate causes an actuarial loss of 340,000 on the obligation of the plan of Lorvel SA, partly offset by a return on assets exceeding by 50,000 the interest income included in net interest. The asset ceiling is not relevant. Post the entry for the net remeasurement of the net liability.
- Actuarial loss on the obligation
- 340,000
- Return on assets above interest income
- 50,000