Delco Berhad operates a defined benefit plan. At the end of the year, the company has the following information:

The value of liability on 31 December 2018 was RM 4,000 million while the value on 31 December 2019 was RM 4,800 million.

The fair value of the plan assets on 31 December 2018 was RM 3,940 million while the value on 31 December 2019 was RM 4,500 million.

On 1 April 2019, the company decided to amend the plan to improve the benefits to the employees. The actuary estimated that the related cost pertaining to the amendment was RM 50 million. Besides, the increase in the liability resulting from the employee service in the current period was RM 140 million. A total of RM 120 million was contributed to the plan by Delco Berhad for the year. The benefits paid to the former employees in the year was RM 90 million. The interest rate for the year 2019 was 10%.

Required: In accordance with MFRS 119: Employee Benefits:

a) Calculate the net measurement gain or loss that will be included in Delco Berhads other comprehensive income for the year ended 31 December 2019.

b) Calculate the net pension asset or liability that will be included in Delco Berhads Statement of Financial Position as of 31 December 2019.