Table:
|  | December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Balance at the beginning of the period | $3,282 | $3,642 |
| Service cost | 405 | 448 |
| Interest cost | 254 | 196 |
| Actuarial (gains) losses | (108) | (783) |
| Benefits paid | (22) | (32) |
| Effect of foreign currency translation | 122 | (189) |
| Balance at the end of the period | $3,933 | $3,282 |
| Unfunded status | (3,933) | (3,282) |
| Net amount recognized | $(3,933) | $(3,282) |
Paragraphs:
Note 23. Defined Benefit Pension Plan and Postretirement Benefits
Defined Benefit Pension Plans
The Company sponsors non-contributory defined benefit pension plans (the “Pension Plans”) for its covered employees in the Philippines. The Pension Plans provide defined benefits based on years of service and final salary. All permanent employees meeting the minimum service requirement are eligible to participate in the Pension Plans. As of December 31, 2019, the Pension Plans were unfunded. The Company expects to make no cash contributions to its Pension Plans during 2020.
The following table provides a reconciliation of the change in the benefit obligation for the Pension Plans and the net amount recognized, included in “Other long-term liabilities,” in the accompanying Consolidated Balance Sheets (in thousands):
Question:
In which years is the reconciliation of the change in the benefit obligation for the Pension Plans and the net amount recognized calculated?
Answer: 2019, 2018