The following information pertains to two hypothetical companies’ defined benefit pension plans as of 31 December 2010:

• For company ABC, the present value of the company’s defined benefit obligation is €6,723 and the fair value of the pension plan’s assets is €4,880.

• For company DEF, the present value of the company’s defined benefit obligation is €5,485 and the fair value of the pension plan assets is €5,998. In addition, the present value of available future refunds and reductions in future contributions is €326.

Calculate the amount each company would report as a pension asset or liability on its 2010 balance sheet.