The following information is provided in relation to a defined benefit plan operated by Matic Ltd. All transactions are assumed to occur at the reporting date of the relevant year. At 1 January 2022, the present value of the obligation was Tk. 140 million and the fair value of the plan assets amounted to Tk.80 million. The following is relevant: Discount rate at start of year Current and past service cost (Tk. m) Benefits paid (Tk. m) Contributions paid into the plan (Tk. m) PV of obligation at 31 December (Tk. m) Fair Value of plan assets at 31 December (Tk. m) Required: (1) (1) () 2022 4% 30 20 25 200 120 2023 3% 32 22 30 230 140 Reconcile the movement for the year in the plan asset and obligation. Determine the amounts to be taken to profit or loss and other comprehensive income for the years 31 December 2022 and 2023. i.e. prepare extract Determine the net plan obligation or asset at 31 December 2022 and 2023. tion plan for its 50 employees