既然是net pension liability，为啥是产生net interest income而非net interest expense？

问题如下：

Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.

• Discount rate on pension obligations=6.12%
• Expected return on plan asset=5.3%
• Fair value of plan assets at beginning of year=19,785
• PBO at begnning of year=26,560
• Fair value of plan assets at the end of year=20,120
• PBO at end of year=26,950
• Actual return on plan asset during the year=1,015

The actual rate of return on beginning plan assets and the return of plan asset that is included in the net interest income calculation are:

选项：

A.

5.13% and 1,211

B.

5.13% and 1,049

C.

5.56% and 1,049

解释：

A is correct.

考点：国际准则下养老金的会计处理

解析：

1、资产的真实回报=期初plan asset公允价值*真实回报率，所以真实回报率=actural return/plan asset期初=1015/19785=5.13%

2、IFRS 下，net interest income 本身是包含两项的：一项是 interest cost = PBO beginning x r，一项是 expected return of plan asset = Begining FV of plan asset x r

本题是问包含在 net interest income 中的 return of plan asset，也就是只有上述的第二项：expected return of plan asset = Begining FV of plan asset x r

在国际准则下，包含在net interest income中的资产收益=期初plan asset公允价值*discount rate=19785*6.12%=1,211 （在国际准则下不能用资产预期收益率）