b'Pension cost charged to profit or loss Remeasurement gains/(losses) in other comprehensive income(X US$ 1,000) Return on ActuarialActuarial plan assets changeschanges Net InterestSub-totalBenefits(excludingarising fromarising fromExperienceSub total ContributionContribution 1.1.2018 Service cost expense included inpaid amountschanges inchanges inadjustments included inby employer by employee 31.12.2018profit or loss included indemographicfinancial OCInet interestassumptions assumptionsexpense)Definedbenefitobligation(4,593) (284) (207)(491) - - - 65171 236- -(4,848)Fair value of plan assets3,947- 183183-(53) - -(53) 23032 4,339 Benefit liability(646)(284)(24)(308)- (53)- 65 171 183 230 32 (509)Pension cost charged to profit or loss Remeasurement gains/(losses) in other comprehensive income(X US$ 1,000) Return on ActuarialActuarial plan assets changeschanges Net InterestSub-totalBenefits(excludingarising fromarising fromExperienceSub total ContributionContribution 1.1.2017 Service cost expense included inpaid amountschanges inchanges inadjustments included inby employer by employee 31.12.2017profit or loss included indemographicfinancial OCInet interestassumptions assumptionsexpense)Definedbenefitobligation(4,015)(254) (181)(435) - - - (220)77 (143) - -(4,593)Fair value of plan assets2,818-155 155- (282) - - -(282) 1,22432 3,947 Benefit liability(1,197)(254)(26)(280)- (282)- (220)77 (425)1,224 32 (646)Pension gratuity plan employment was terminated due to disability with theentitlementtoadisabilitypension,aswellasStaatsolie and SPCS employees are eligible for athose who are part of their family at that time are gratuityuponretirement.Theamountofthegratuity also eligible to the funeral grant plan and there is depends on the years of service. Permanentnorequirementforaminimumservice.employees whose service until the retirement date isatleast10years,shallbeeligibleforthegratuity. Excedent gratuity plan Funeral grants plan (Supplementary provision for board members)Board members shall be eligible for an excedent In the event of death of a retired employee ofgratuity upon retirement or earlier honorable StaatsolieandSPCS,whoseemploymentwas terminationofemploymentwithStaatsolie.Theterminated due to reaching the retirement age afteramount of the excedent gratuity shall depend on aspecifiednumberofserviceyearsandinthe thenumberofyearsofservice,includingyearsofeventofdeathoftheirspouse,afuneralgrantshall service at Staatsolie before the date of appointment be paid by Staatsolie. Retired employees whoseasboardmember,ifapplicable.89'