Reporting actuarial gains and losses among OCI items in the statement of comprehensive income also is required under IAS No. 19, referred to as remeasurement gains and losses. Under IAS No. 19 they are not subsequently amortized to expense and recycled or reclassified from other comprehensive income as is required under U.S. GAAP (if the net gain or net loss exceeds the 10% threshold). So, the entry might be identical to the one in question 2 except we call it a "remeasurement" loss and the projected benefit obligation is called the defined benefit obligation (DBO):

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The Answer of Reporting actuarial gains and losses among OCI items in the statement of comprehensive income also is required under IAS No. 19, referred to as remeasurement gains and losses. Under IAS No. 19 they are not subsequently amortized to expense and recycled or reclassified from other comprehensive income as is required under U.S. GAAP (if the net gain or net loss exceeds the 10% threshold). So, the entry might be identical to the one in question 2 except we call it a "remeasurement" loss and the projected benefit obligation is called the defined benefit obligation (DBO):

Reporting Actuarial Gains and Losses Among OCI Items in the Statement