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:

Question

Quizplus · Accepted Answer

The "Expected return on plan assets" represents the expected return at the start of the period, measured as a proportion of the opening fair value of the plan assets. This is because the expected return is based on the assets that were already present at the start of the period, not on any additional assets that may have been acquired during the period.

Entity a Contributes to a Defined Benefit Superannuation Plan for Its