问一道题：NO.PZ201602060100001103 第3小题 [ CFA II ]

NO.PZ201602060100001103问题如下 For the ye2010, the remeasurement component of Kensington’s perioc pension cost represents: A.the change in the net pension obligation.B.actuarigains anlosses on the pension obligation.C.actureturn on plassets minus the amount of return on plassets incluin the net interest expense. C is correct.The remeasurement component of perioc pension cost inclus both actuarigains anlosses on the pension obligation annet return on plassets. Because Kensington es not have any actuarigains anlosses on the pension obligation, the remeasurement component inclus only net return on plassets. In practice, actuarigains anlosses are rarely equto zero. The net return on plassets is equto actureturns minus beginning plassets times the scount 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actuarigains anlosses ；二是net return on plassets。本题的actuarigains anlosses on the pension obligation = 0（表格信息），所以remeasurement只包含了net return on plassets。net return on plassets=actureturn与E(R)之间的差额=actureturns - beginning plassets × scount rate=£1,302 million – (£23,432 million × 0.0548) = £18 million. 所以，C正确。 Net int exp =(PBO-FVbegin)*r=273=1557-expectereturn，所以收益期望等于1284，所以1302-1284=18。这样算也是正确的思路吧？

NO.PZ201602060100001103 问题如下 For the ye2010, the remeasurement component of Kensington’s perioc pension cost represents: A.the change in the net pension obligation. B.actuarigains anlosses on the pension obligation. C.actureturn on plassets minus the amount of return on plassets incluin the net interest expense. C is correct.The remeasurement component of perioc pension cost inclus both actuarigains anlosses on the pension obligation annet return on plassets. Because Kensington es not have any actuarigains anlosses on the pension obligation, the remeasurement component inclus only net return on plassets. In practice, actuarigains anlosses are rarely equto zero. The net return on plassets is equto actureturns minus beginning plassets times the scount 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actuarigains anlosses ；二是net return on plassets。本题的actuarigains anlosses on the pension obligation = 0（表格信息），所以remeasurement只包含了net return on plassets。net return on plassets=actureturn与E(R)之间的差额=actureturns - beginning plassets × scount rate=£1,302 million – (£23,432 million × 0.0548) = £18 million. 所以，C正确。 remeasurement component 包括两个部分不是B,C都对吗？为什么这道题只选C啊？

NO.PZ201602060100001103 老师，请问actureturn on plassets minus the amount of return on plassets incluin the net interest expense.这句话中incluin the net interest expense怎么理解

    请问remeasurement是不是只有IFRS下才有的

    想请问一下，这一题题目中的remeasurement不是应该等于18吗？为什么是-18？