accord_fs_2020_JD_FINAL | Page 69

Financial Statements 2020 | 67
Reconciliation of opening and closing balances of the defined benefit obligation
31 March 2020
£ 000
Defined benefit obligation at start of period
52,729
Current service cost
172
Expenses
38
Interest expense
1,204
Member contributions
160
Actuarial losses due to scheme experience
( 967 )
Actuarial losses due to changes in demographic assumptions
( 462 )
Actuarial losses due to changes in financial assumptions
( 5,788 )
Benefits paid and expenses
( 1,330 )
Liabilities acquired in a business combination
-
Liabilities extinguished on settlements
-
Losses / ( gains ) on curtailments
-
Losses / ( gains ) due to benefit changes
-
Exchange rate changes
-
Defined benefit obligation at end of period
45,756
Reconciliation of opening and closing balances of the fair value of plan assets
31 March 2020
£ 000
Fair value of plan assets at start of period
39,627
Interest income
916
Experience on plan assets ( excluding amounts included in interest income ) - gain
28
Employer contributions
1,446
Member contributions
160
Benefits paid and expenses
( 1,330 )
Assets acquired in a business combination
-
Assets distributed on settlements
-
Exchange rate changes
-
Fair value of plan assets at end of period
40,847
The actual return on the plan assets ( including any changes in share of assets ) over the period from 31 March 2019 to 31 March 2020 was £ 944,000 .