Plan Surplus Defined Benefit Expense Remeasurement Gain (Loss) - OCI Complete the following tables by indicating whether the following events increase, decrease, or have no effect on the employer's defined benefit obligation, the pension plan assets, the pension plan's surplus, the defined benefit 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 Pension Plan ligation Assets > > > > > > > > > < > > > > > > > > > > > > > > > > > > < < > < >