IAS 19 Asset ceiling

In the Kaplan text, the method they adopted for the calculation of remeasurement component under asset ceiling is very confusing. They’re applying other components on net plan assets for reconciliation. The surplus amount brought forward is treated as a negative amount too, which doesn’t make sense.
Check ‘ Test your understanding 6-Arc’ for the detailed calculation and if anyone understood that, please do explain it would be really helpful.

I have applied the proforma in OT lecture. For the adjustment of asset ceiling, I had to improvise.
As the asset ceiling was applied in the previous period too as per the question, I reduced the pension plan asset’s carrying amount by the amount of reduction caused by the ceiling, and the deducted amount was used as b/fwd in reconciliation
I have calculated the remeasurement component separately for assets and liabilities and then found the net amount. I got the final amounts to be recognised in the financial statements same as the text but the method is entirely different.

Can I use this proforma in OT lecture for the SBR exam?