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
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.