Pension Adjustments - Please help (EV to EqV bridge)

Hey guys - So I understand that if there are pensions surplus, I need to add these pensions, but if it's a deficit I need to subtract (same as debt).

However, I had experiences where my MDs asked me to ignore the pensions surplus (as it's not real cash) in my bridge

So I am a bit confused, what are the rules please?

PS: If you are an intern, a "prospect in banking", or an MBA Associate, could you avoid replying to this post