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Periodic Pension Cost

What does “set equal to discount rate” mean?

 Under IFRS, P&L incorporates a return on plan assets set equal to the discount rate used in estimating the pension obligation

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Under IFRS, the expected return on plan assets must be equal to the discount rate for plan liabilities.

If you use a 7.3% discount rate for plan liabilities, you must use a 7.3% rate for the expected return on plan assets.

Simplify the complicated side; don't complify the simplicated side.

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