The Tredos Company provides a defined benefit pension plan scheme for its employees. The plan actuary has provided the following movement on the net pension asset during the year ended 31 December 20X2. Net pension asset at start of year Contributions paid into plan Net Interest income Current service cost Actuarial loss Remeasurement of plan assets Net pension liability at year end CU 2,000 3,000 100 (4,400) (800) (200) (300) In accordance with IAS 19 Employee benefits, the net expense recognised in profit or loss for the year ended 31 December 20X2 is CU3,000 CU5,300 CU4,300 CU5, 100 The Binding Company has a defined benefit pension plan for its employees, which included the following changes during the year: Increase in the defined benefit obligation as a result of experience adjustments and changes in actuarial assumptions CU276,000 Return on plan assets CU356,000 Effect of the asset ceiling (loss recognised for the first time at the year end) CU20,000 Interest income on plan assets (included in net interest cost) CU54,000 Under IAS 19 Employee benefits, what figure should be recognised in Binding's other comprehensive income in respect of the plan? O CU80,000 net income CU6,000 net income CU558,000 net income The Hydra Company acquired a new vessel for CU600 on 1 January 20X2. Hydra depreciates such assets over 4 years. The asset has no residual value. Local tax law provides incentives for investment and 50% of the cost of the asset is deductible for tax purposes in the year that it is purchased. The current rate of taxation is 30%. In accordance with IAS 12 Income taxes, what amount of deferred tax should be recognised in the statement of financial position at 31 December 20X2 in respect of the new vessel? O CU135 asset CU45 asset CU45 liability CU135 liability The Piprites Company sells goods covered by a twelve-month warranty for repairs of manufacturing defects. Of sales of CU80 million for the year, the company estimates that 1% will have major defects, 6% will have minor defects and 93% will have no defects. The cost of repairs if all products had defects would be CU5 million for major defects and CU3 million for minor defects. What amount should Piprites provide as a warranty provision? CU280,000 CU8,000,000 CU5,600,000 CU230,000