Solution 1 only deals with Pension section to work out adjusted pre-tax income (ignoring OPB) whereas Solution 2 looks at the total impact (both pension and OPB).
May be its a small point which I am missing here. I understand that there is no Cash outlay for OPB.
Many thanks
At the bottom of the Excerpt Note 31 they say that all the components are recognised in net operating expenses. So you have to adjust the net operating expenses. Since the Actual return of $47 is greater than the Expected return of $14. You have to substract the $33 difference between them from net operating expenses since the you made more actual return.
An other way to see it is that since you made 33$ more return you should add this 33$ return to the Profit BEFORE taxation so 2929$+33$ = 2962$
In question 2 they ask you to reclassify the components as for now they are all in the Net Operating Expenses.
Hope it helps !