|
2022 |
2021 |
|
|
(i) The amounts recognised in the statement of financial position are as follows:position: |
|
|
|
Defined benefit liability |
421,101 |
375,464 |
|
(ii) Movement in the liability recognised in the statement of financial position: |
|
|
|
Balance at 1 July |
375,464 |
469,835 |
|
Total expense |
54,057 |
65,766 |
|
Liability experience gains/(losses) |
557 |
(145) |
|
Actuarial gains/(losses) recognised in other comprehensive income |
19,728 |
(68,590) |
|
Benefits paid |
(36,090) |
(68,601) |
|
Transfer to liabilities directly associated with assets classified as held for sale |
7,385 |
(22,801) |
|
Balance at 30 June |
421,101 |
375,464 |
|
(iii) The amounts recognised in the profit or loss are as follows: |
||
|
Current service cost |
30,670 |
46,545 |
|
Past service cost |
7,940 |
4,574 |
|
Effect of curtailment and settlement |
(242) |
(2,440) |
|
Interest cost |
15,689 |
17,087 |
|
At 30 June |
54,057 |
65,766 |
|
(iv) Amounts for the current year are as follows: |
|
|
|
Present value of defined benefit obligation |
421,101 |
375,464 |
|
Actuarial losses |
20,285 |
(68,735) |