"net asset or liability" vs "an asset and a liability"? PENSION

How does under IFRS report its defined benefit plan on the balance sheet? Will they show a net pension asset, or a net pension liability, or will they show both an asset and a liability? I thought they reported NET asset or liability. But looking at EOC 22, reading 24 They seem to be talking about adjusting “pension asset” and “provision for retirement benefits”. That implies that both an asset and a liability show up on the balance sheet. Now look at Schweser mock 3 afternoon session, question 92 It is a very similar question. Here in the answer they only talk about adjusting net pension asset, no mention of a separate liability. So which one is it? Sorry I could not post the actual questions; that would be a copyrights violation.