解析中的4-40 = -36是什么意思？

问题如下：

The board of directors at Sallie-Kwan Industrials (SKI), a publicly traded company, is meeting with various committees following the release of audited financial statements prepared in accordance with IFRS. The finance committee (FC) is next on the agenda to review retirement benefits funding and make recommendations to the board. SKI’s plan A is DB plan.

A board member inquires how Plan A’s periodic pension costs affect SKI’s operating performance. The FC chair reviews the adjustments needed to account for individual pension components that are considered operating costs and those considered non-operating costs, when calculating profit before taxation. Note 16 in the income statement lists the following: current service costs of €40 million, interest costs of €263 million, expected return on plan assets of €299 million, and actual return on plan assets of €205 million.

Based on Note 16, after reclassifying pension components to reflect economic income or expense, the net adjustment to profit before taxation is:

选项：

–€205 million.

–€94 million.

+€129 million.

解释：

Operating income is adjusted to include only the current service costs, the interest cost component is reclassified as interest expense, and the actual return on plan assets is added as investment income. Profit before taxation adjusted for actual rather than expected return on plan assets will decrease by €94 million (205 – 299).

Because the actual return on plan assets is less than the expected return on plan assets, operating income will be adjusted downward by 299 – 205 = 94. Alternatively, the adjustments to the individual pension cost components are as follows: