教材原文为：
Remeasurement.
The third component of periodic pension cost is
remeasurement
of the net pension liability or asset.
Remeasurement
includes (a) actuarial gains and losses and (b) any differences between the actual return on plan assets and the amount included in the net interest expense/income calculation. Under IFRS,
remeasurement
amounts are recognised in OCI.
Remeasurement
amounts are not subsequently amortised to P&L.
(Institute 79)
从字面意思看，b部分是differences between actual return and the amount included in the net interst expense/income calculation, 而实际计算此部分应为actual return 和 expected return的差额，在IFRS下 回报率=折现率，这个计算和教材原文的描述似乎不太相符？
the amount included in the net interest expense/income calculation究竟是什么意思？
