On 30 September, Tarnel SA settles the rights of a group of retirees by a payment of 4,380,000 taken from the fund. The corresponding obligation, remeasured at 30 September using current actuarial assumptions and before the settlement, is 4,250,000; at the last reporting date it was 3,980,000, using the assumptions of the time (case data). Calculate the settlement loss.
- Obligation settled, remeasured at 30 September (current assumptions)
- 4,250,000
- Settlement price
- 4,380,000
- Corresponding obligation at the last reporting date
- 3,980,000