Entity a Contributes to a Defined Benefit Superannuation Plan for Its

question 22

Multiple Choice

Entity A contributes to a defined benefit superannuation plan for its employees.It calculates the following: Current service cost 12,785
Interest cost 983
Expected return on plan assets (1,150)
Net actuarial gain recognised in period (1,835)
10,783
The 'Expected return on plan assets (1,150) ' represents:

• A) The expected return at the start of the period, measured as a proportion of the current service cost.
• B) The expected return at the start of the period, measured as a proportion of the opening fair value of the plan obligation.
• C) The adjusted return for the period, measured as a proportion of the closing fair value of the plan assets.
• D) The adjusted return for the period, measured as a proportion of the opening fair value of the plan assets.
• E) The expected return at the start of the period, measured as a proportion of the opening fair value of the plan assets.