老师您好
题干：“
A board member inquires how Plan A’s periodic pension costs affect SKI’s operating performance. The FC chair reviews the adjustments needed to account for individual pension components that are considered operating costs and those considered non-operating costs, when calculating profit before taxation. Note 16 in the income statement lists the following: current service costs of €40 million, interest costs of €263 million, expected return on plan assets of €299 million, and actual return on plan assets of €205 million.”
我的问题是
第一，题干意思是不是指将 non-operating 调整为operating 后的net adj. profit是多少？这里的adj到底是指将什么调整成什么？为什么利润调整是加回actual return呢，原来的利润没有记入这个数吗？
第二，老师给出的解题方法是否适用于所有classification in income statement的题目？还是说只适用于这题呢？谢谢
