Complete the following tables 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 gain-OCI. (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 Obligation Pension Plan Assets Plan Surpl 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 v 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 Pension Plan Assets Plan Surplus Pension Expense Remeasurement Gain (Loss) - OCI ion