Page 5 - 12. COMPILER QB - INDAS 19
P. 5
Computation of Actual Return on Plan Assets
Particulars Rs.
Fair Value of Plan Assets at the year-end – 31 March 20X1 15,00,000
Less: Fair Value of Plan Assets at the beginning – 1 April 20X0 (10,00,000)
Less: Contributions received during the year 20X0-20X1 (4,90,000)
Add: Benefits paid during the year 20X0-20X1 1,90,000
Actual Return on Plan Assets 2,00,000
Computation of Net Actuarial Gain
Particulars Rs.
Actual Return on Plan Assets 2,00,000
Less: Expected Return on Plan Assets (1,17,500)
Actuarial Gain on Plan Assets 82,500
(6,000)
Less: Actuarial Loss on Defined Benefit Obligation (given)
Net Actuarial Gain to be recognized in ‘Other Comprehensive Income’ 76,500
12. 4
