Pg 195 CFAI text Volume 2 something, anything, expected

strikethree

Interesting question about adjustments but there is something that is annoying me.
My understanding is that anything to do with the PNL is just the interest component and the service cost component. The other stuff is then dumped into OCI.
So what they’ve asked us to do is to adjust for using ACTUAL return, according to IFRS. The thing is, I would’ve thought the adjustment would require us to just get rid of the expected return on assets as its
a) not even meant to be in PNL
b) IFRS doesn’t even need expected return.. so if there was any adjustment it’d be to the OCI component.
they’ve also added teh 47 actual income to ‘interest and investment income’ which makes sense.. so when you adjust the line items, does that secretly mean to bring OCI to PNL?
Thanks,