accord_fs_2020_JD_FINAL | Page 70

68 | Accord Housing Association
Defined benefit costs recognised in statement of comprehensive income ( SoCI )
31 March 2020 £ 000
Current service cost
172
Expenses
38
Net interest expense
288
Losses / ( gains ) on business combinations
-
Losses / ( gains ) on settlements
-
Losses / ( gains ) on curtailments
-
Losses / ( gains ) due to benefit changes
-
Defined benefit costs recognised in statement of comprehensive income ( SoCI ) 498
Defined benefit costs recognised in other comprehensive income
31 March 2020 £ 000
Experience on plan assets ( excluding amounts included in net interest income ) - gain
28
Experience gains and losses arising on the plan liabilities - ( gain )
967
Effects of changes in the demographic assumptions underlying the present value of the
defined benefit obligation - ( gain )
462
Effects of changes in the financial assumptions underlying the present value of the
defined benefit obligation - ( gain )
5,788
Total actuarial gains and losses ( before restriction due to some of the surplus not being recognisable - ( gain ) 7,245
Effects of changes in the amount of surplus that is not recoverable ( excluding amounts included in net interest cost ) - gain /( loss ) -
Total amount recognised in other comprehensive income - gain 7,245