for the six months ended 30 September 2016
| Reviewed Six months ended 30 September 2016 |
Audited Year ended 31 March 2016 |
||
|---|---|---|---|
| Rm | Rm | ||
| Employee benefits | |||
| 745 | 846 | ||
| Telkom Pension net Fund asset (TPF) | 121 | 114 | |
| Post retirement medical aid net plan asset (PRMA) | 624 | 732 |
The assets recognised are determined in accordance with IAS 19.
The TPF had fund assets of R294 million (31 March 2016: R321 million) and benefit obligation of R99 million (31 March 2016: R130 million). The asset restriction is R74 million (31 March 2016: R77 million). In the current period there was a restriction on the net interest return of R4 million.
The PRMA had plan assets of R2,906 million (31 March 2016:R3 002 million) and benefit obligation of R2 282 million (31 March 2016: R2 270 million).