Q has a defined benefit pension plan and prepares financial statements to 31 August 20X2. The following additional information is relevant for the year ended 31 August 20X3.

Interest on plan assets was $60 million.

The unwinding of the discount on the pension liability was $30 million.

The current service cost was $45 million.

The entity granted additional benefits to existing pensioners that vested immediately and that have a present value of $10 million. These were not allowed for in the original actuarial assumptions.

The entity paid pension contributions of $40 million.

The net pension liability are as follows:

Ignoring deferred tax, what is the actuarial gain or loss arising in the year ended 31 August 20X3?