Complete the following table by indicating whether the following events increase (I), decrease (D), or have no effect (NE) on the employer's defined benefit obligation, the pension plan assets, the pension plan's surplus, the pension expense, and the remeasurement gainOCI.

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 ObligationPension Plan AssetsPlan SurplusPension ExpenseRemeasur-ement Gain (OCI)Example: Current service costINEDINEActual return on plan assets is > expected based on DBO discount rate (assess only the impact of the difference between the actual return and the expected return here) Return on plan assets at the interest/discount rate Past service costs due to plan revision Liability actuarial gain