$1.$ Based on IAS $19-$ Gain $($Loss$)=$

A Reduction in PV of obligation $+$ FV of assets paid out

B Reduction in PV of obligation $$ FV of assets paid out

C Reduction in PV of obligation X FV of assets paid out

D Reduction in PV of obligation $/$ FV of assets paid out $222222222.$ Based on IAS $21$ Exchange differences arising on the settlement of monetary items or on translating monetary

items at subsequent period$$shall be recognized in:

A Profit or loss statement

B Other comprehensive income statement