7. SA Pvt Ltd is engaged in the business of retail having 100 retail outlets across Northern and Southern India. The company's head office is located at Chennai. SA Pvt Ltd is a subsidiary of SAG Ltd. SAG Ltd is listed on the National Stock Exchange in India. Following information is available for SA Pvt Ltd: Plan Assets At 1st April, 20X1, the fair value of plan assets was * 10,000. Contribution to the plan assets done on 31st March, 20X2 - 3,000 Amount paid on 31st March, 20X2-300 At 31st March, 20X2, the fair value of plan assets was 14,700 Actual return on plan assets - 2,000 Defined Benefit Obligation At 1st April , 20X1, present value of the defined benefit obligation was 12,000. At 31st March, 20X2, present value of the defined benefit obligation was ? 15,500. Actuarial losses on the obligation for the year ended 31st March, 20X2 were * 100. ORTING Current Service Cost - 2,500 Benefit paid - 300 Discount rate used to calculate defined benefit liability - 10%. As per Ind AS 19, please suggest if there is any amount based on the above mentioned information that would be taken to other comprehensive income (with workings). Also compute net interest on the net defined benefit liability (asset). swers