Other post-employment benefits provisions
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Content
29. PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued b. Post-employment health care benefits provisionscontinued
The components of net periodic post-employment health care benefit cost for the years ended December 31, 2016 and 2015 are as follows:
2016 2015
Service costs 9
49 Plan administration cost
144 131
Net interest cost 12
37
Periodic post-employment health care benefit cost 165
217
Amount charged to subsidiariesunder contractual agreement
2 1
Net periodic post-employment health care benefitcost less cost charged to subsidiaries
163 216
Amounts recognized in OCI are as follows:
2016 2015
Actuarial gain losses recognized during the year due to: Experience adjustments
26 53
Changes in demographic assumptions 66
92 Changes in financial assumptions
1,736 1,226
Return on plan assets excluding amount included in net interest expense
519 647
Net 1,309
540 The actuarial valuation for the post-employment health care benefits was performed based on
measurement date as of December 31, 2016 and 2015with reports dated February 22, 2017 and February 25, 2016, respectively, was performed by TWP, an independent actuary in association
with WTW. The principal actuarial assumptions used by the independent actuary as of December 31, 2016 and 2015 are as follows:
2016 2015
Discount rate 8,50
9.25 Health care costs trend rate assumed for the next year
7,00 7.00
Ultimate health care costs trend rate 7,00
7.00 Year that the rate reaches the ultimate trend rate
2017 2016
Indonesian mortality table 2011
2011