The Export-Import Bank of Korea The Export-Import Bank of Korea

The original financial statements included herein are in Indonesian language. PT SAMINDO RESOURCES TBK Dahulu PT MYOH TECHNOLOGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DENGAN ANGKA PERBANDINGAN PADA TANGGAL 1 JANUARI 2011 31 DESEMBER 2010 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMINDO RESOURCES TBK Formerly PT MYOH TECHNOLOGY Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 WITH COMPARATIVE FIGURE AS OF JANUARY 1, 2011 DECEMBER 31, 2010 Expressed in thousands of Rupiah, unless otherwise stated 94

24. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

24. EMPLOYEE BENEFITS LIABILITY continued

b. Mutasi liabilitas imbalan kerja karyawan lanjutan b. The movement of employee benefits liability continued 2012 2011 2010 Saldo awal 7.504.669 8.686.451 7.836.296 Beginning balance Beban imbalan kerja yang Employee benefits expenses diakui pada tahun berjalan recognized in the Catatan 30 5.287.823 3.452.142 2.978.337 current year Note 30 Beban imbalan jangka panjang lainnya 7.898 22.638 20.803 Other long term benefits expenses Realisasi pembayaran tahun Realization of payments in current berjalan 1.067.804 4.714.718 1.826.349 year Pembayaran imbalan jangka panjang lainnya - 38.500 - Other long term benefits paid Beban terkait dengan tanda penghargaan 248.636 - - Expenses related with awards Selisih kurs karena penjabaran Exchanges difference due to laporan keuangan 181.003 96.656 322.636 financial statements translation Saldo akhir 12.162.225 7.504.669 8.686.451 Ending balance Disajikan kembali lihat Catatan 37 As restated refer to Note 37 c. Beban imbalan kerja karyawan c. Employee benefits expense Beban cadangan imbalan kerja yang diakui di laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: Allowance for employee benefits expenses recognized in the consolidated statements of comprehensive income are as follows: 2012 2011 2010 Biaya jasa kini 3.830.958 2.079.518 2.069.552 Current service costs Beban bunga 677.231 756.196 596.465 Interest costs Beban pemutusan hubungan kerja 281.419 432.787 477.338 Termination costs Amortisasi biaya jasa masa lalu Amortization of non-vested past non-vested 295.798 56.045 146.380 service costs Effect of changes in actuarial Efek perubahan asumsi aktuaria 263.278 46.810 63.243 assumptions Keuntungan kerugian aktuaria 82.286 130.993 51.040 Actuarial gain loss Kerugian kurtailmen 29.323 27.568 10.038 Curtailment loss Jumlah beban cadangan Total allowance for employee imbalan kerja 5.295.721 3.474.781 2.999.140 benefit expenses Disajikan kembali lihat Catatan 37 As restated refer to Note 37