ABC inc. has a defined benefit pension plan scheme for its employees. It is known that the ending balance as of December 31, 2019, program assets (fund assets) are IDR 300,000,000 and the post-employment balance obligation value (defined benefit obligation) is IDR 320,000,000. The actuary assigned to assist the company in calculating post-work load provides the following information for the ending balance on December 31, 2020. Service Fee Now IDR 45,000,000 Past Service Fee IDR 40,000,000 The contribution for 2020 is IDR 25,000,000 Pension Benefits * IDR 30,000,000 Fair Value Asset Program IDR 320,000,000 The fair value of pension obligation is IDR 380,000,000 5% high quality corporate withdrawal rate *Pension benefits paid to retired employees during 2020

Requested: a) Calculate and determine the pension obligation value to be presented in the Statement of Financial Position on December 31, 2020 b) Calculate and determine pension expenses and interest expenses in the 2020 Profit and Loss statement c) How big is the impact of the pension program on other comprehensive services (OCI) in 2020? d) If, for example, it is known that the fair value of the plan assets is Rp.390,000,000, how the pension assets / liabilities will be presented in the Statement of Financial Position December 31, 2020. Is there anything that should be considered in this information?