On 1 April, Sablet SA amends its defined benefit plan. At the last reporting date, the obligation was 20,900,000. At 1 April, after remeasuring the net liability using the fair value of assets and current actuarial assumptions, the obligation is 21,350,000 before the amendment and 22,010,000 after the amendment (case data). Calculate the past service cost.
- Obligation at the last reporting date
- 20,900,000
- Obligation at 1 April before the amendment (current assumptions)
- 21,350,000
- Obligation at 1 April after the amendment (current assumptions)
- 22,010,000