IAS 19 – Employee benefits Asset/Liablity

Dear Sir,

Im confused as to why , on the BPP book in an example, when there is an asset, it is represented by a negative figure in the SOFP extract, and net obligation , represented as a positive amount?

Same with other comprehensive income.

Return on plan assets is a negative figure and a postive figure for actuaral Loss?

Shouldn’t they be the other way round?

Thanks.