FSA:pension: participate contribution and employer contribution

when calculate balance of PBO and plan asset, the participate contribution show up on both PBO and asset and employer contribution only show up at asset side? Thanks.

yes, one is liab, one is asset. and you report the net of that in BS.

what I see is: participate contribution: in PBO , in Asset employer contribution: Asset only why we treat it differently? Thanks.

You mean benefits paid shows up at both places? the way I see it it, I owe liab to someone, I’ll pay it to reduce my liab. This will also reduce my asset.