Pension scheme

The question relates to Columbia ( SBR March/June 2021)
The following model answer given in part b which require:”how the defined benefit and the defined contribution pension schemes should be accounted for in the year ended 31December 20X5.”. It is lengthy and includes a lot of details:

“The actuary has valued the scheme as a surplus of $47 million ($242 million – $195million) immediately after the curtailment which would result in a remeasurement loss of $19 million ($66 million – $47million) on 31December 20X5. However, the effect of the asset ceiling is that the pension scheme would only be recognised at a value of $24 million following the curtailment (seetable above). Since the scheme is valued at the lower of the surplus of the scheme and the present value of the economic benefits in the form of refunds from the plan or reductions in the future combinations, the scheme will be restated to $25 million. A net gain of $1million ($25 million – $24 million) will be recognised in other comprehensive income. The pension scheme asset should be included in the financial statements of Columbia Co at $25 million (the lower of $25 million and $47 million)”

I want to ask if I can answer in a more concise way:” The actuary has valued the scheme as a surplus of $47 million ($242 million – $195million) immediately after the curtailment. Since the scheme is valued at the lower of the surplus of the scheme and the present value of the economic benefits in the form of refunds from the plan or reductions in the future combinations, the scheme will be restated to $25 million (the lower of $25 million and $47 million) and should be included in the financial statements of Columbia Co at $25 million. The measurement loss in OCI is the difference between the pension asset scheme and the surplus of the scheme, which result in $22m of measurement loss in OCI”? Does this answer can get maximum score?