NO.PZ201602060100001103
问题如下：
For the year 2010, the remeasurement component of Kensington’s periodic pension cost represents:
选项：
A.the change in the net pension obligation.
B.actuarial gains and losses on the pension obligation.
C.actual return on plan assets minus the amount of return on plan assets included in the net interest expense.
解释：
C is correct.
The remeasurement component of periodic pension cost includes both actuarial gains and losses on the pension obligation and net return on plan assets. Because Kensington does not have any actuarial gains and losses on the pension obligation, the remeasurement component includes only net return on plan assets. In practice, actuarial gains and losses are rarely equal to zero. The net return on plan assets is equal to actual returns minus beginning plan assets times the discount rate, or £1,302 million – (£23,432 million × 0.0548) = £18 million.
考点：IFRS下养老金会计
解析：在国际准则下，remeasurement包含两部分：一是actuarial gains and losses ；二是net return on plan assets。
本题的actuarial gains and losses on the pension obligation = 0（表格信息），所以remeasurement只包含了net return on plan assets。
net return on plan assets=actual return与E(R)之间的差额=actual returns - beginning plan assets × discount rate=£1,302 million – (£23,432 million × 0.0548) = £18 million.
所以，选项C正确。
老师，请问actual return on plan assets minus the amount of return on plan assets included in the net interest expense.这句话中included in the net interest expense怎么理解
