Page 498 - SBR Integrated Workbook STUDENT S18-J19

Chapter 25

Example 5 – continued

(W9) Loans

$m

Bfd 50
Cash proceeds from loan issue (bal. fig.) 40

––––
Cfd 90

––––

(W10) Defined benefit pension scheme
$m

Bfd 30
Net interest 3

Service cost component 14
Cash paid (bal. fig) (2)

Remeasurement gain (5)
––––

Cfd 40
––––

(W11) Taxation

$m
Bfd (43 + 18) 61

P/L 22
OCI 4

Cash paid (bal. fig) (13)
––––

Cfd (20 + 54) 74

––––

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