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1.) Zephyr plc amends its defined pension plan on January 1, 2022, resulting in P420,000 of past service cost. The company has 400 active employees,

1.) Zephyr plc amends its defined pension plan on January 1, 2022, resulting in P420,000 of past service cost. The company has 400 active employees, of which 100 vest immediately (25%) and the other 3...

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