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Question - Metlock SpA provides the following information about its defined benefit pension plan for the year 2022.
Service cost €91,400
Contribution to the plan 102,900
Benefits paid 40,600
Plan assets at January 1, 2022 632,300
Defined benefit obligation at January 1, 2022 686,100
Interest/discount (settlement) rate 11%
Required - Compute the pension expense for the year 2022.
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