R22: EOC Q #22 - Pension Accounting position, economic, adjusted, only

dotamasta

On page 139 in FRA, Question 22
The question deals with the true economic position of the company’s DB plan. We are given the IFRS data and asked to make the adjustment to reflect the true economic position. We are given the amount of the adjustment, $667.
The question asks: Where on the balance sheet should this adjustment be made?
A. Assets
B. Liabilities
C. Equity
The answer is C.
My question is, wouldn’t assets have to be adjusted as well?? How can we adjust only one side (equity) of the accounting equation?