Table: Selected information of Ouyang Inc.

Financial Information	2013	2012
Net income	19,282	17,263
Net periodic benefit cost	920	728
Pension information
Benefit obligation
Service cost	495	382
Ending balance	7,918	6,771
Plan assets
Company contribution	293	277
Expected return on plan assets	2,738	2,482
Actuarial gain	182	273
Ending balance	8,231	7,827
Funded status	313	1,056
Unrecognized past service cost	109	89
Unrecognized actuarial loss (gain)	382	311
Net asset (liability) in the balance sheet	804	1,456

If Ouyang Inc. had reported under IFRS, its 2013 balance sheet will report a:

a)	$804 million asset;

b)	$804 million liabilities;

c)	$313 million asset;

d)	$313 million liabilities;

e)	$19,282 million asset;