请问为什么本题不用考虑er和int

问题如下：

Rowland now turns his attention to the information provided about the company pension plan. Increasing pension costs have been a concern for several years. The increasing pension costs combined with the impact on pension assets from poor investment performance had resulted in a funding deficit in the plan during 2014.

Austell prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) and has a December 31 year-end.

Information concerning the company’s pension plan as of December 31, 2014 is shown in Exhibit 4. Rowland wanted to review the pension expense, cash flows and the plan’s funding position.

The poor investment performance of the pension plan in 2014 most likely caused the periodic pension cost (in £-millions) reported in the income statement to be:

选项：

A.

higher by £751.

B.

unaffected.

C.

higher by £460.

解释：

Under IFRS, the components of periodic pension cost that are reported in P&L (income statement) are the service cost and the net interest expense or income (calculated by multiplying the net pension liability or net pension asset by the discount rate used to measure the pension liability). The actual return (negative in 2014) has no effect on the periodic pension cost reported in P&L. The actual return on plan assets will affect the net return on plan assets (part of the remeasurement component) which is recognized in OCI and not subsequently amortized to P&L.