Jonquire Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of

Jonquière Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2023:

At the end of the year, Jonquière revised the terms of its pension plan, which resulted in past service costs of $35. Assuming that Jonquière applies an 11% interest cost and follows IFRS, determine the company’s 2023 defined benefit expense and the effect of the pension plan on the company’s shareholders’ equity.

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Actual return on plan assets Contributions from employer Benefits paid to retirees Actuarial loss due to change in actuarial assumptions $9 20 Current service cost Opening balance, DBO 10 Opening balance, plan assets 15 $19 100 100