Return on plan assets (of an employee benefit plan) is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan (other than those included in the actuarial assumptions used to measure the defined benefit obligation) and less any tax payable by the plan itself.
Return on plan assets (of an employee benefit plan) is specifically discussed in IAS 19 Employee Benefits.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
