Oberon prepares financial statements to 31 March each year. Oberon makes contributions to a defined benefit post-employment benefit plan for its employees. Relevant data are as follows:

(a) At 1 April 20X0 the plan obligation was €35 million and the fair value of the plan assets was €30 million.

(b) The actuary advised that the current service cost for the year ended 31 March 20X1 was €4 million.

Oberon paid contributions of €3.6 million to the plan on 31 March 20X1. These were the only contributions paid in the year.

(c) The appropriate annual interest rate was 6% on 1 April 20X0 and 5.5% on 31 March 20X1.

(d) The plan paid out benefits totalling €2 million to retired members on 31 March 20X1.

(e) At 31 March 20X1 the plan obligation was €41.5 million and the fair value of the plan assets was €32.5 million.

Required:

Compute the amounts that will appear in the statement of comprehensive income of Oberon for the year ended 31 March 20X1 and the statement of financial position at 31 March 20X1 in respect of the post-employment benefit plan. You should indicate where in each statement the relevant amounts will be presented.