Bena Farma company has a defined benefit pension plan scheme for its employees. It is known that the final balance as of December 31, 2018 the program asset (fund asset) is IDR 60,000,000 and the value of the defined benefit obligation is IDR 64,000,000. The actuary who is assigned to assist the company in calculating post-employment benefits provides the following information for the ending balance on December 31, 2019. Service Fee Now IDR 9,000,000 Past Service Fee IDR 8,000,000 The contribution for 2019 is IDR 5,000,000 Pension benefits of IDR 6,000,000 The fair value of plan assets is Rp.66,000,000 The present value of the pension obligation is IDR 75,000,000 5% high quality corporate bond interest rate Requested: a) Calculate and determine the value of pension liabilities to be presented in the Statement of Financial Position on December 31, 2019 b) Calculate and determine pension expenses and interest expenses recognized in the 2019 Income Statement c) If, for example, it is known that the fair value of plan assets is Rp78,000,000, how will the pension assets / liabilities be presented in the Statement of Financial Position on December 31, 2019. Is there anything that should be considered regarding this information. d) Determine the impact of the following on the Gain or Loss from Remeasurement which will be presented in Other Comprehensive Income. Give your brief analysis (Answer Clue: Gain / Loss / Not Impact): i. The actual rate of return on investment is more than the interest rate on the bond

ii. An increase in mortality rate (mortality rate)