TPPC calculation

Hi

In Schweser the TPPC formula states:

Current cost+ interest cost-actual return in plan assets +/- actual gains/losses due to changes in assumptions + prior service cost.

Question: Does actual gains and losses due to changes in assumption include the difference between actual and expected return in plan asset?

I understand that actuarial gains and losses should include both amount but based on one of the exercises in Schweser, they seem to ignore the difference between actual and expected return on plan assets. Unless it’s implicitly included in actuarial gains and losses due to changes in assumptions?

Thanks!

There is no term of  actual gains/losses in the part of pension plans,and it should be actuarial gains/losses. actuarial gains/losses derive from changes in assumption of pension plan ,such as duration of life.

I meant actuarial.

I was doing EOC questions and when calculating TPPC, the solution does not include the difference between actual return and plan asset*discount rate. However, another questions asks what would be the amount included in OCI and they include that difference. See questions 8 and 11.

I figured it out. Thanks