a. Assume that the company applies IFRS and has a significant plan surplus and current period remeasurement gain prior to the following events in the current year: Defined Benefit Pension Plan Plan Defined Benefit Obligation Assets Surplus Expense Remeasurement Gain-Other Comprehensive Income Current service cost Actual return on plan assets is >interest/discount rate of return Return on plan assets at the interest/discount rate Past service costs due to plan revision Liability actuarial gain Liability actuarial loss Employer contributions on last day of fiscal year Benefits paid to retirees on last day of fiscal year An increase in the average life expectancy of employees