The service cost and interest cost should be recorded in the profit and loss.

In accordance with IAS 19, if there is a plan amendment, settlement or curtailment, then the effect
of this is calculated by comparing the net defined benefit deficit before and after the event.
The current service cost for the remainder of the reporting period after the pasc using the actual
assumptions used to remeasure the net defined benefit liability. So the 9m past service cost should
be recognized at 30.9.2015.
Net interest for the remainder of the reporting period after the PASC using the remeasured defined
benefit deficit and the discount rate used to remeasure the defined benefit deficit. The interest cost
is 59m*0.055=3.2m, which should be recorded in the p/l.
The benefit paid has no impact on the net obligation because the asset and the liability are all the
6m.
Net obligation
30.9.2014 59
Service cost 18
Past service cost 9
Interest cost 3.2
Contribution (10)
Remeasurement (1.2)
30.9.2015 78
Accounting entry
Dr service cost 18+9=27
Dr interest cost 3.2
cr OCI 1.2
Cr cash 10
Cr pension obligation 19