xyz sa a hypothetical company offers its employees a defined benefit pension plan in 1557358

XYZ SA, a hypothetical company, offers its employees a defined benefit pension plan. Information on XYZ’s retirement plans is presented in Exhibit 2. It also grants stock options to executives. Exhibit 3 contains information on the volatility assumptions used to value stock options.

 

Under IFRS, the amount of periodic pension cost that would be reported in OCI is closest to:

A. 20.

B. 490.

C. 1,020.