NO.PZ2023040501000035
问题如下：
Rowland turns his attention to the information provided about the company pension plan. The increasing pension costs combined with the impact on pension assets from poor investment performance had resulted in a funding deficit in the plan during 2014. In an attempt to better control pension costs Austell had made the following changes to the plan over the past two years:
During 2013 the company had changed the early retirement benefits for members who joined the plan before 2000.
During 2014 Austell capped the salary increases that were eligible for pensionable benefits to 1%.
Austell prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) and has a December 31 year-end.
These changes were reported as plan amendments in the year made. Information concerning the company’s pension plan as of December 31, 2014 is shown in Exhibit 4. Rowland wanted to review the pension expense, cash flows and the plan’s funding position.
The benefits paid (in millions) from Austell’s pension plan in 2014 is closest to:
选项：
A.£74.0.
£55.0.
解释：
Benefits paid can be determined either from focusing on the change in pension plan assets or from the change in the benefit obligation over the year, as follows:
负债法算int cost，题目中有p.s.c不是应该追溯调整，int cost=（PBO begin + P.S.C）* 6.6%=(3651.2+(-189))* 6.6%=228.5 ?
