Acuarial loss 和 Acuarial gain 的正负号问题

问题如下：

Under IFRS, the amount of periodic pension cost that would be reported in OCI is closest to:

选项：

A.

20.

B.

490.

C.

1,020.

解释：

B is correct.

The component of periodic pension cost that would be reported in OCI is the remeasurements component. It consists of actuarial gains and losses on the pension obligation and net return on plan assets. Here, the actuarial loss was 460. In addition, the actual return on plan assets was 2,700, which was 30 lower than the return of 2,730 (= 39,000 × 0.07) incorporated in the net interest income/expense. Therefore, the total remeasurements are 490.

考点：国际准则下OCI计算

解析：题目问国际准则下，记入OCI的periodic pension cost金额。

在国际准则下，只有remeasurements 是记在OCI的，

Remeasurements包含了两部分，actuarial gains and losses 和net return on plan asset

Actuarial loss=–460

Actual return on plan assets=2700

Expected return on asse= 39,000 × 0.07=2730（国际准则下用discount rate计算expected return）

net return on plan asset=2700–2730=–30

Remeasurements=–460–30=–490，负号代表remeasurements给公司带来的是费用。