(2)On 7 February 2018, the International Accounting Standards Board (IASB) published Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) in the framework of its regular improvement process, which aims at streamlining and clarifying the standards. The objective of the amendments is to clarify that, after a defined-benefit plan amendment, curtailment or settlement occurs, an entity should apply the updated assumptions from the remeasurement of its net defined benefit liability (asset) for the remainder of the reporting period.