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PENSION AND OTHER POST-EMPLOYMENT BENEFITS (Tables)

12 Months Ended

Dec. 31, 2018

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Schedule of pension and other post-employment benefit liabilities

		Notes		2017		2018
Pension benefit and other post-employment benefit obligations
Pension benefit
The Company - funded		31a.i.a
Defined pension benefit obligation		31a.i.a.i		1,540		1,057
Additional pension benefit obligation		31a.i.a.ii		1,076		6
The Company - unfunded		31a.i.b		2,384		1,830
Telkomsel		31a.ii		1,839		1,541
Telkomsat				0		0
MD Media				0		0
Infomedia				0		—
Projected pension benefit obligations				6,839		4,434
Net periodic post-employment health care benefit		31b		2,419		195
Other post-employment benefit		31c		510		419
Obligation under the Labor Law		31d		427		507
Total				10,195		5,555

Schedule of net periodic pension benefit cost

		Notes		2016		2017		2018
Pension benefit cost
The Company - funded		31a.i.a
Defined pension benefit obligation		31a.i.a.i		608		557		511
Additional pension benefit obligation		31a.i.a.ii		—		657		69
The Company - unfunded		31a.i.b		279		239		198
Telkomsel		31a.ii		181		247		342
MD Media				0		0		0
Infomedia				0		0		0
Telkomsat				0		0		0
Total pension benefit cost		27		1,068		1,700		1,120
Net periodic post-employment health care benefit cost		27,31b		163		276		335
Other post-employment benefit cost		27,31c		48		42		32
Obligation under the Labor Law		27,31d		82		62		113
Total				1,361		2,080		1,600

Summary of amounts recognized in other comprehensive income (loss)

		Notes		2016		2017		2018
Defined benefit plan actuarial gain (losses)
The Company - funded		31a.i.a
Defined pension benefit obligation		31a.i.a.i		(492)		(1,154)		1,236
Additional pension benefit obligation		31a.i.a.ii		—		(419)		934
The Company - unfunded		31a.i.b		(119)		(100)		137
Telkomsel		31a.ii		(292)		(530)		514
MD Media				(1)		(2)		0
Infomedia				0		(1)		0
Telkomsat				0		0		0
Post-employment health care benefit cost		31b		(1,309)		(551)		2,559
Other post-employment benefit		31c		(20)		(40)		24
Obligation under the Labor Law		31d		(33)		(72)		14
Sub-total				(2,266)		(2,869)		5,418
Deferred tax effect at the applicable tax rates		30i		208		494		(598)
Defined benefit plan actuarial (losses) gain - net of tax				(2,058)		(2,375)		4,820

Schedule of the timing of benefits payments and weighted average duration of DBO

		Expected Benefits Payment
		The Company
		Funded							Post-employment		Other post-
		Defined pension	Additional pension						health care		employment
Time Period		benefit obligation	benefit obligation		Unfunded		Telkomsel		benefits		benefits
Within next 10 years		16,370	—		948		2,498		5,620		485
Within 10-20 years		20,349	—		160		7,880		6,913		91
Within 20-30 years		16,207	20		29		6,680		6,217		39
Within 30-40 years		9,400	38		9		1,580		3,193		3
Within 40-50 years		3,383	30		—		—		661		—
Within 50-60 years		644	50		—		—		22		—
Within 60-70 years		62	101		—		—		0		—
Within 70-80 years		2	—		—		—		—		—
Weighted average duration of DBO		9.11 years	9.11 years		3.97 years		10.58 years		17.41 years		3.13 years

Schedule of change in discount rate and rate of compensation would have effect on DBO

		Discount Rate				Rate of Compensation
		1% Increase		1% Decrease		1% Increase		1% Decrease
Sensitivity		Increase (decrease) in amounts				Increase (decrease) in amounts
Funded:
Defined pension benefit obligation		(1,568)		1,832		275		(286)
Additional pension benefit obligation		(2)		1		—		—
Unfunded		(41)		38		42		(45)
Telkomsel		(497)		562		294		(276)
Post-employment health care benefits		(1,428)		1,815		1,783		(1,508)
Other post-employment benefits		(12)		13		—		—

Pension benefit cost | Telkomsel

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2016		2017		2018
Actuarial (gain) losses recognised during the year due to:
Experience adjustments		32		(77)		192
Changes in financial assumptions		360		661		(774)
Return on plan assets (excluding amount included in net interest expense)		(100)		(54)		68
Net		292		530		(514)

Changes in value of pension benefit obligation

		2017		2018
Changes in projected pension benefit obligation
Projected pension benefit obligation at beginning of year		2,034		2,928
Charged to profit or loss:
Service costs		149		213
Net Interest costs		167		203
Actuarial losses (gain) recognised in OCI		584		(583)
Benefit paid		(6)		(27)
Projected pension benefit obligation at end of year		2,928		2,734
Changes in pension benefit plan assets
Fair value of plan assets at beginning of year		841		1,089
Interest income		69		74
Return on plan assets (excluding amount included in net interest expense)		54		(68)
Employer’s contributions		131		125
Benefit paid		(6)		(27)
Fair value of pension plan assets at end of year		1,089		1,193
Pension benefit obligation at end of year		1,839		1,541

Summary of movements of prepaid pension benefit cost

		2017		2018
Pension benefit obligation at beginning of year		1,193		1,839
Periodic pension benefit cost		247		342
Actuarial losses (gain) recognised in OCI		584		(583)
Return on plan assets (excluding amount included in net interest expense)		(54)		68
Employer’s contributions		(131)		(125)
Pension benefit obligation at end of year		1,839		1,541

Schedule of components of net periodic pension benefit cost

		2016		2017		2018
Service costs		107		149		213
Net interest costs		74		98		129
Total		181		247		342

Schedule of actuarial assumptions

		2016		2017		2018
Discount rate		8.25	%	7.00	%	8.25	%
Rate of compensation increases		8.00	%	8.00	%	8.00	%
Indonesian mortality table		2011		2011		2011

Pension benefit cost | The company | Defined pension benefit obligation

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2016		2017		2018
Actuarial losses (gain) recognised during the year due to:
Experience adjustments		70		163		329
Changes in demographic assumptions		140		—		—
Changes in financial assumptions		1,470		2,699		(3,020)
Return on plan assets (excluding amount included in net interest expense)		(1,188)		(1,708)		1,455
Net		492		1,154		(1,236)

Changes in value of pension benefit obligation

		2017		2018
Changes in projected pension benefit obligations
Projected pension benefit obligations at beginning of year		18,849		22,354
Charged to profit or loss:
Service costs		366		384
Past service cost - plan amendments		94		—
Interest costs		1,454		1,459
Pension plan participants’ contributions		41		38
Actuarial losses (gain) recognised in OCI		2,862		(2,691)
Pension benefits paid		(1,312)		(1,423)
Projected pension benefit obligations at end of year		22,354		20,121
Changes in pension benefit plan assets
Fair value of pension plan assets at beginning of year		19,046		20,814
Interest income		1,388		1,357
Return on plan assets (excluding amount included in net interest expense)		1,708		(1,455)
Pension plan participants’ contributions		41		38
Pension benefits paid		(1,312)		(1,423)
Provision of additional benefit		—		(205)
Plan administration cost		(57)		(62)
Fair value of pension plan assets at end of year		20,814		19,064
Projected pension benefit obligations at end of year		(1,540)		(1,057)

Summary of fair value of plan assets

		2017				2018
		Quoted in				Quoted in
		active market		Unquoted		active market		Unquoted
Cash and cash equivalents		1,481		—		873		—
Equity instruments:
Finance		1,463		—		1,456		—
Consumer goods		1,411		—		1,336		—
Infrastructure, utilities and transportation		656		—		530		—
Construction, property and real estate		363		—		199		—
Basic industry and chemical		115		—		124		—
Trading, service and investment		388		—		420		—
Mining		92		—		112		—
Agriculture		46		—		55		—
Miscellaneous industries		377		—		362		—
Equity-based mutual fund		1,233		—		1,336		—
Fixed income instruments:
Corporate bonds		—		5,428		—		5,267
Government bonds		6,968		—		6,166		—
Mutual funds		54		—		54		—
Non-public equity:
Direct placement		—		237		—		288
Property		—		188		—		178
Others		—		314		—		308
Total		14,647		6,167		13,023		6,041

Summary of movements of prepaid pension benefit cost

		2017		2018
Projected pension benefit obligations (prepaid pension benefit cost) at beginning of year		(197)		1,540
Net periodic pension benefit cost		583		548
Provision of additional pension benefit		—		205
Actuarial losses (gain) recognised in OCI		2,862		(2,691)
Return on plan assets (excluding amount included in net interest expense)		(1,708)		1,455
Projected pension benefit obligations at end of year		1,540		1,057

Schedule of components of net periodic pension benefit cost

		2016		2017		2018
Service costs		363		366		384
Past service cost - plan amendments		245		94		—
Plan administration cost		46		57		62
Net interest cost		(14)		66		102
Net periodic pension benefit cost		640		583		548
Amount charged to subsidiaries under contractual agreements		(32)		(26)		(37)
Net periodic pension benefit cost less cost charged to subsidiaries		608		557		511

Schedule of actuarial assumptions

		2016		2017		2018
Discount rate		8.00	%	6.75	%	8.25	%
Rate of compensation increases		8.00	%	8.00	%	8.00	%
Indonesian mortality table		2011		2011		2011

Pension benefit cost | The company | Additional pension benefit obligation

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2017		2018
Actuarial (gain) losses recognised during the year due to:
Experience adjustment		—		(773)
Changes in financial assumption		419		(175)
Return on plan assets (excluding amount included in net interest expense)		—		14
Total		419		(934)

Changes in value of pension benefit obligation

		2017		2018
Changes in projected pension benefit obligations
Projected pension benefit obligations at beginning of year		—		1,076
Charged to profit or loss:
Past service costs		657		—
Interest costs		—		69
Actuarial losses (gain) recognised in OCI		419		(948)
Pension benefits paid		—		(93)
Projected pension benefit obligations at end of year		1,076		104
Changes in pension benefit plan assets
Fair value of pension plan assets at beginning of year		—		—
Provision of additional benefit		—		205
Return of benefit plan assets		—		(14)
Pension benefits paid		—		(93)
Fair value of pension plan assets at end of year		—		98
Projected pension benefit obligations at end of year		(1,076)		(6)

As of December 31, 2018, there is no plan asset on additional pension benefits funds determined by management of Dapen with the approval of the Oversight Board.

Changes in additional pension benefit obligation for the years ended December 31, 2017 and 2018 are as follow:

		2017		2018
Additional pension benefit obligation at beginning of year		—		1,076
Past service cost		657		—
Interest costs		—		69
Provision of additional benefit		—		(205)
Actuarial loss (gain) recognised in OCI		419		(948)
Return on plan asset		—		14
Projected additional pension benefit obligation at end of year		1,076		6

Schedule of components of net periodic pension benefit cost

		2017		2018
Past service costs		657		—
Net interest costs		—		69
Pension benefit costs		657		69

Schedule of actuarial assumptions

		2017		2018
Rate of return on investment		9.50%-10.25	%	9.30%-10.00	%
Discount rate		6.75	%	8.25	%
Actuarial discount rate of pension fund		9.25-9.50	%	9.25-9.50	%
Rate of compensation increases		8.00	%	8.00	%
Indonesian mortality table		2011		2011

Pension benefit cost | The company | Unfunded Pension

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2016		2017		2018
Actuarial losses (gain) recognised during the year due to:
Experience adjustments		(9)		19		27
Changes in demographic assumptions		30		—		(21)
Changes in financial assumptions		98		81		(143)
Net		119		100		(137)

Changes in value of pension benefit obligation

		2017		2018
Unfunded projected pension benefit obligations at beginning of year		2,507		2,384
Charged to profit or loss:
Service costs		51		54
Net interest costs		188		144
Actuarial losses (gain) recognised in OCI		100		(137)
Benefits paid by employer		(462)		(615)
Unfunded projected pension benefit obligations at end of year		2,384		1,830

Schedule of components of net periodic pension benefit cost

		2016		2017		2018
Service costs		64		51		54
Net interest costs		215		188		144
Total periodic pension benefit cost		279		239		198

Schedule of actuarial assumptions

		2016		2017		2018
Discount rate		7.75%-8.00	%	6.00%-6.75	%	8.00%-8.25%
Rate of compensation increases		6.10%-8.00	%	6.10%-8.00	%	6.10%-8.00%
Indonesian mortality table		2011		2011		2011

Post-employment health care benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2016		2017		2018
Actuarial losses (gain) recognised during the year due to:
Experience adjustments		26		(1,198)		(1,100)
Changes in demographic assumptions		66		—		—
Changes in financial assumptions		1,736		2,658		(2,541)
Return on plan assets (excluding amount included in net interest expense)		(519)		(909)		1,082
Net		1,309		551		(2,559)

Changes in value of pension benefit obligation

		2017		2018
Changes in projected post-employment health care benefit obligation
Projected post-employment health care benefit obligation at beginning of year		13,357		15,448
Charged to profit or loss:
Interest costs		1,115		1,102
Actuarial losses (gain) recognised in OCI		1,460		(3,641)
Post-employment health care benefits paid		(484)		(486)
Projected post-employment health care benefit obligation at end of year		15,448		12,423
Changes in post-employment health care benefit plan assets
Fair value of plan assets at beginning of year		11,765		13,029
Interest income		979		927
Return on plan assets (excluding amount included in net interest expense)		909		(1,082)
Post-employment health care benefits paid		(484)		(486)
Plan administration costs		(140)		(160)
Fair value of pension plan assets at end of year		13,029		12,228
Projected for post-employment health care benefit obligation - net		2,419		195

Summary of fair value of plan assets

		2017				2018
		Quoted in				Quoted in
		active market		Unquoted		active market		Unquoted
Cash and cash equivalents		1,354		—		1,115		—
Equity instruments:
Manufacturing and consumer		835		—		799		—
Finance industries		840		—		799		—
Construction		254		—		190		—
Infrastructure and telecommunication		350		—		332		—
Wholesale		137		—		177		—
Mining		65		—		77		—
Other Industries:
Services		38		—		60		—
Agriculture		35		—		32		—
Biotechnology and pharma industry		68		—		85		—
Others		1		—		3		—
Equity-based mutual funds		1,113		—		1,204		—
Fixed income instruments:
Fixed income mutual funds		7,642		—		7,020		—
Unlisted shares:
Private placement		—		297		—		335
Total		12,732		297		11,893		335

Summary of movements of prepaid pension benefit cost

		2017		2018
Projected post-employment health care benefit obligation at beginning of year		1,592		2,419
Net periodic post-employment health care benefit costs		276		335
Actuarial losses (gain) recognised in OCI		1,460		(3,641)
Return on plan assets (excluding amount included in net interest expense)		(909)		1,082
Projected post-employment health care benefit obligation at end of year		2,419		195

Schedule of components of net periodic pension benefit cost

		2016		2017		2018
Service costs		9		—		—
Plan administration costs		144		140		160
Net interest costs		12		136		175
Periodic post-employment health care benefit cost		165		276		335
Amounts charged to subsidiaries under contractual agreements		(2)		—		—
Net periodic post-employment health care benefit cost less cost charged to subsidiaries		163		276		335

Schedule of actuarial assumptions

		2016		2017		2018
Discount rate		8.50	%	7.25	%	8.75	%
Health care costs trend rate assumed for next year		7.00	%	7.00	%	7.00	%
Ultimate health care costs trend rate		7.00	%	7.00	%	7.00	%
Year that the rate reaches the ultimate trend rate		2017		2018		2018
Indonesian mortality table		2011		2011		2011

Other post-employment benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2016		2017		2018
Actuarial losses (gain) recognised during the year due to:
Experience adjustments		2		10		40
Changes in demographic assumptions		0		—		(34)
Changes in financial assumptions		18		30		(30)
Total		20		40		(24)

Summary of movements of prepaid pension benefit cost

		2017		2018
Projected other post-employment benefit obligations at beginning of year		502		510
Charged to profit or loss:
Service costs		6		6
Net interest costs		36		26
Actuarial losses (gain) recognised in OCI		40		(24)
Benefits paid by employer		(74)		(99)
Projected other post-employment benefits obligations at  the end of year		510		419

Schedule of components of net periodic pension benefit cost

		2016		2017		2018
Service costs		7		6		6
Net interest costs		41		36		26
Total		48		42		32

Schedule of actuarial assumptions

		2016		2017		2018
Discount rate		7.75	%	5.75	%	8.00	%
Indonesian mortality table		2011		2011		2011

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