[hurly]

• Expected returns on plan assets will no longer be recognised in profit or loss. Expected returns are replaced by recording interest income in profit or loss, which is calculated using the discount rate used to measure the pension obligation.

Can anyone explain this to me? Does it means that the interest income on planned asset is equal to the interest paid on PV of obligation? So the planned asset,initially, is discounted back at the discount rate, right?

[hurly]

failed F8, I thought I can really pass this time. Really shocked me.

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