Under the "Corridor Approach" of IAS 19,which Is Used to Smooth

Under the "corridor approach" of IAS 19,which is used to smooth out the impact of actuarial gains and losses,how are these losses recognized in the current period?

A) to the extent they exceed 5% of the greater of the present value of the defined pension benefit obligation at the end of the previous year or the fair value of the plan assets at the end of the previous year
B) They are amortized evenly over the current year and the next year.
C) to the extent they exceed 10% of the greater of the present value of the defined pension benefit obligation at the end of the previous year or the fair value of the plan assets at the end of the previous year
D) They are amortized evenly over the average expected remaining lives of active employees.