Reading 24, Example 1 and 2

I don’t understand why the Overfunded amount is calculated one way in Example 1 for IFRS, but calculated a different way for Example 2. Specifically, why are they comparing 492 and 442 in Example 1, but they aren’t doing a similar comparison for Example 2? And why is the difference between the two numbers not reported on the balance sheet but instead reported in the footnotes? Also, why doesn’t Example 1 calculate the amount reported in Accumulated Comprehensive Income for GAAP like it does in Example 2? I know Example 1 is overfunded, but wouldn’t that increase accumulated comprehensive income the same way example 2 decreased it?