问题如下：
ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:
Please calculate the periodic pension cost that would be reported in I/S under IFRS:
选项：
A. 315
B. 785
C. 635
解释：
B is correct.
考点: periodic pension cost的计算
解析：
在国际准则下，I/S里面的项目有service cost and net interest expense
Service cost=320+150=470
Net interest expense=interest expense-"E(R)"，"E(R)"在国际准则下用discount rate计算
Net interest expense= pension liability×discount rate -plan assets×discount rate =(45,000-40,800)*7.5%=315
所以periodic pension cost=470+315=785
请问为什么不计算150*7.5%的部分？
