For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference 

Report any defined benefit assets as negative. i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section A: Assets.
Report any defined benefit liabilities as positive. i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section B: Liabilities.