How to present the Defined benefit pension items which are mentioned below in P&L,OCI and Blance sheet? What are the journal entries? (Please show me the in proper presentation and show for both increase or decrease if any for that particular items)

Obligation:

• PV of obligation at opening
• Interest cost at
• Past service cost Increases & Decrease
• payment made that year
• Gain/loss on settlement
• Current service cost
• PV of obligation at 31/12

Plan Asset:

• Fair value at start of year
• Expected return on planassets
• Contributions paid
• Benefits paid
• BALANCE = actuarial (gain)/loss
• Fair value of obligation at end of year

Remeasurement

• Remeasurement loss on obligation
• Remeasurement gain on assets
• Remeasurement loss due to asset ceiling
• Net remeasurement loss