2. Hamei Inc. follows IFRS and offers a defined benefit...
单项选择题2. Hamei Inc. follows IFRS and offers a defined benefit pension plan to its employees. Hamei
made contributions to the plan and payments to the retirees at the end of the year. Other
pertinent details for the year ended December 31, 20X5, are as follows:
Current service cost
10,000
Contribution to the plan made by Hamei, December 31, 20X5
185,000
Discount rate used by actuary 8%
Fair value of plan assets as at January 1, 20X5
1,210,000
What are the remeasurement gains or (losses) on plan assets for the 20X5 year?
A、
73,800
C、
161,300