IFRS 20-5 At the end of the current year, Metlock Co. has a defined benefit obligation of $336,200 and pension plan assets with a fair value of $347,000. The amount of the vested benefits for the plan is $227,000. Metlock has a liability gain of $8,680 (beginning accumulated OCI is zero). What amount and account(s) related to its pension plan will be reported on the company's statement of financial position