Exercise 19-8 Ivanhoe Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars): January 1, 2017 December 31, 2017 Vested benefit obligation $1,500 $1,480 Defined benefit obligation, accounting basis 2,320 3,052 Plan assets (fair value) 1,340 2,093 Interest/discount rate 10% 10% Net defined benefit liability/asset Past service cost, plan amendment, effective December 30, 2017 340 Service cost for the year 2017 280 680 Contributions (funding) 2017 120 Benefits paid in 2017 Exercise 19-8 Ivanhoe Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars): January 1, 2017 December 31, 2017 Vested benefit obligation $1,500 $1,480 Defined benefit obligation, accounting basis 2,320 3,052 Plan assets (fair value) 1,340 2,093 Interest/discount rate 10% 10% Net defined benefit liability/asset Past service cost, plan amendment, effective December 30, 2017 340 Service cost for the year 2017 280 680 Contributions (funding) 2017 120 Benefits paid in 2017