NO.PZ2018111303000034
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）
我的理解是：discount rate -> 是PBO的discount rate，由高级别公司债的利率而来，用在计算net interest income or net interest expense
actual return -> plan asset的实际回报率，只用在remeasurement 第二项用来算有多少需要调平，其他地方用不到这个actual return
E（R）是不是就是“预期资产回报率”？这个用在哪里？是不是IFRS里用不到这个，只有US GAAP 用得到？能总结一下预期资产回报率的用法吗？
另外我对r 和Actual return 的理解对吗？
