Notes to the condensed consolidated annual financial statements l Note 9

9 Employee benefits   2017
Rm
      2016
Rm
  
    635     846   
Telkom Pension Fund asset   23     114  
Post-retirement medical aid net plan asset   612     732  

The assets recognised are determined in accordance with IAS 19. The Telkom Pension Fund assets decreased due to a S15E transfer in terms of the Pension Act to the Telkom Retirement Fund of approximately R96 million.

The decrease in the post-retirement medical aid net plan asset is due to the decrease in the fair value of the annuity policy.

Notes to the condensed consolidated annual financial statements l Note 9