Brief Exercise 19-4

Blossom Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2020:

Actual return on plan assets$16

Current service cost $20

Benefits paid to retirees$5

Interest cost$9

Contributions from employer20

Opening balance, defined benefit obligation (DBO)93

Cost of plan amendment in year$16

Opening balance, plan assets$98

Provide a continuity schedule for the DBO for the year. Blossom follows IFRS.

Blossom Corp.Continuity Schedule20201).Past Service Cost

Defined Benefit Obligation, Ending Balance

Benefits Paid to Retirees

CurrentService Cost.

Defined Benefit Obligation, Opening Balance interesting Cost

$-(?)

2).Past Service Cost

Defined Benefit Obligation, Ending Balance

Benefits Paid to Retirees

CurrentService Cost.

Defined Benefit Obligation, Opening Balance interesting Cost

$-(?)

3).Past Service Cost

Defined Benefit Obligation, Ending Balance

Benefits Paid to Retirees

CurrentService Cost.

Defined Benefit Obligation, Opening Balance interesting Cost

$-(?)

4)-Past Service Cost

Defined Benefit Obligation, Ending Balance

Benefits Paid to Retirees

CurrentService Cost.

Defined Benefit Obligation, Opening Balance interesting Cost

$-(?)

5).Past Service Cost

Defined Benefit Obligation, Ending Balance

Benefits Paid to Retirees

CurrentService Cost.

Defined Benefit Obligation, Opening Balance interesting Cost

$-(?)

6)-Past Service Cost

Defined Benefit Obligation, Ending Balance

Benefits Paid to Retirees

CurrentService Cost.

Defined Benefit Obligation, Opening Balance interesting Cost

$-(?)