11..The following information is available for the year ended 31 March 20X6 (values in $m):

Present value of scheme liabilities at 1 April 20X5 $1,007; Fair value of plan assets at 1 April 20X5

$844; Benefits paid $44; Expected retur n on plan assets $67; Contributions paid by employers $16;

Current ser vice costs $28; Past ser vice costs $1; Actuarial gains on assets $31; Actuarial losses on liabilities

$10; Interest costs $58.

Required:

(a) Calculate the net liability to be recognised in the balance sheet

(b) Show the amounts recognised in the income statement.