Periodic pension expense computed under IFRS generally consists only of current service cost,past service cost and net interest on the net defined benefit liability or asset.

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Periodic pension expense under IFRS primarily consists of current service cost, past service cost and net interest on the net defined benefit liability or asset. Other components such as gains or losses from changes in assumptions or from actual experience may also be included but are reported separately.

Periodic Pension Expense Computed Under IFRS Generally Consists Only of Current