Arsenal operates a defined benefit pension scheme for all of its employees. The closing balances on the scheme assets and liabilities, at 31 December 2020, were $100 million and $104 million respectively. Arsenal's actuary has provided the following information that has yet to be accounted for in the year-ended 31 December 2020. Current Service Cost Past Service Cost Contributions to the Plan Benefits paid out Fair value of plan assets Fair value of benefit obligations Sm 16 14 15 18 160 130 Calculate the amounts that will appear in the financial statements of Finland for the year- ended 31 December 2015.