Complete the following tables by indicating whether the following events increase, decrease, or have no effect on the employer's

defined benefit obligation, the pension plan assets, the pension plan's surplus, the defined benefit expense, and the remeasurement

gain$-$OCl.

$($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:

CHOOSE FROM:

$$ Increase

Decrease

No Effect

Increase$/$Decrease

Increase$/$Decrease

Defined Benefit

expense

Remeasurement

gain $($loss$)-$ OCl

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