Past service Cost for Former and current Employees IAS 19

Dear Sir,

I saw the online OT lecture.I had a doubt.When we recognise Past service cost we add simply the amount of PSC to the net amount recorded as a liability in SOFP and recognise it in full in SOCI for former employees and in the case of current employees we add the amount of PSC to SOFP and in the SOCI we divide the amount by number of years for vesting.Am i right .

Regards