lv2 2024 finacial statement analysis, curriculum book PRACTICE PROBLEM p.103 문제 3,4,8 (db pension plan)

Q3. 3. The amount recognized by Kensington as an operating expense on the income 
statement for the year ended 31 December 20X1 is closest to:
A. 210.     
B. 228.   service cost
C. 483    periodic pension cost

A: B is correct. Service cost is an operating expense, representing the increase in the 
benefit obligation from current and past service. Net interest expense/income is 
financing expense/income recognized below the operating income line. Remeasurements are recognized in OCI, not in earnings.

질문: periodic pension cost 가 income statement에 operating expense로 인식되는거 아닌가요? net interest expense/income 은 영업외손익으로 인식한다고 따로 안배운거같아서 혼란스럽습니다. 

Q4. 4. The cash outflow recognized by Kensington in cash flows from operating activities for the year ended 31 December 20X1 is closest to:
A. 228.
B. 693.
C. 1,322

A: B is correct. Employers’ plan contributions are cash outflows in operating activities

질문: 왜 TPPC 438 < CONTRIBUSION 693, 차이 255x(1-t) = CFO (+) 과정을 생략하고 CONTRIBUTION만 CFO로 계산하나요? 

Q.8 8. The amount recognized by XYZ as operating expense on the income statement 
related to its DB plan for fiscal year 2024 is closest to:  (IFRS쓰는업체)
A. 200.   current service cost
B. 320.   current service cost + past service cost 
C. 1,000.

A: B is correct. Service cost, comprising current and past service costs of 200 and 
120, respectively, is recognized on the income statement as an operating expense

질문: periodic pension cost가 operating expense아닌가요? interest cost는 안 더하나요?

interest cost : (beginning funded status - past service cost) x discount rate 

감사합니다