thanks for the prompt reply..its a past paper question of Dec 2010 and no interest cost is given there..as far as i understand is that now any changes which relates to past or already taken benefit from i-e service comes under the head of remeasurements under new ias 19 ..and is charged in the year in which arise plus any gains/loses taken immediately to P/L..thats what i able to understand..kindly shed some light on the matter i appreciate that.