PENJUALAN DAN PENDAPATAN JASA SALES AND SERVICES

the Indonesian language. PT ABM INVESTAMA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal tersebut Dinyatakan dalam Dolar Amerika Serikat Kecuali Dinyatakan Lain PT ABM INVESTAMA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in United States Dollar Unless Otherwise Stated 138

30. LIABILITAS IMBALAN

KERJA JANGKA PANJANG lanjutan 30. LONG-TERM EMPLOYEE BENEFIT LIABILITY continued a. Beban Imbalan Kerja Neto a. Net Employee Benefits Expense Tidak didanaiUnfunded plan Imbalan jangka Imbalan panjang pasca kerja lainnya Post Other Didanai employee long-term Total Funded benefit benefit Total 31 Desember 2013 December 31, 2013 Biaya jasa kini 351.581 3.107.619 473.845 3.933.045 Current service cost Biaya bunga 323.285 623.020 120.383 1.066.688 Interest cost Pengembalian aset program yang diharapkan 323.234 - - 323.234 Expected return on plan assets Rugi aktuaria - neto 1.207 145.334 198.831 342.958 Net actuarial losses Past service cost Biaya jasa lalu - non-vested - 32.613 1.975 34.588 non-vested Keuntungan pada pembatasan Effect of any curtailment or dan penyelesaian 112.379 883.235 26.000 1.021.614 settlement Pembayaran masukkeluar 17.126 22.427 1.376 40.929 Transfer inout Beban imbalan kerja neto 255.172 3.047.778 770.410 4.073.360 Net employee benefits expense 31 Desember 2012 December 31, 2012 Biaya jasa kini 448.953 2.885.573 454.140 3.788.666 Current service cost Biaya bunga 415.766 681.598 126.574 1.223.938 Interest cost Rugi aktuaria - neto 6.631 400.810 150.227 557.668 Net actuarial losses Biaya jasa lalu - non-vested - 15.598 - 15.598 Past service cost - non-vested Pengembalian aset program yang diharapkan 458.001 - - 458.001 Expected return on plan asset Keuntungan pada pembatasan Effect of any curtailment or dan penyelesaian - 903.535 74.055 977.590 settlement Lain-lain - 9.191 3.257 12.448 Others Beban imbalan kerja neto 413.349 3.070.853 653.629 4.137.831 Net employee benefits expense

b. Liabilitas Imbalan Kerja Karyawan

b. Liability for Employee Benefits

Rincian liabilitas imbalan kerja neto Details of the net liability for employee benefits 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Didanai Tidak didanai Total Didanai Tidak didanai Total Funded Plan Unfunded Plan Total Funded Plan Unfunded Plan Total Nilai kini liabilitas Present value of employee imbalan kerja karyawan 4.792.927 14.744.865 19.537.792 6.437.278 14.625.318 21.062.596 benefits obligation Nilai wajar aset program 4.247.630 - 4.247.630 5.537.529 - 5.537.529 Fair value of plan assets Nilai kini liabilitas imbalan Present value of employee kerja karyawan - neto 545.297 14.744.865 15.290.162 899.749 14.625.318 15.525.067 benefits obligation - net Keuntungan kerugian aktuaria Unrecognized actuarial yang belum diakui 102.699 2.051.775 1.949.076 160.092 2.343.540 2.503.632 gain losses Past service cost - Biaya jasa lalu - non-vested - 105.110 105.110 - 148.672 148.672 non-vested Liabilitas imbalan Long-term employee kerja jangka panjang 647.996 12.587.980 13.235.976 739.657 12.133.106 12.872.763 benefit liability the Indonesian language. PT ABM INVESTAMA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal tersebut Dinyatakan dalam Dolar Amerika Serikat Kecuali Dinyatakan Lain PT ABM INVESTAMA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in United States Dollar Unless Otherwise Stated 139

30. LIABILITAS IMBALAN

KERJA JANGKA PANJANG lanjutan 30. LONG-TERM EMPLOYEE BENEFIT LIABILITY continued b. Liabilitas Imbalan Kerja Karyawan lanjutan b. Liability for Employee Benefits continued Perubahan nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut: The changes in present value of employee benefits obligation are as follows: 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Didanai Tidak didanai Total Didanai Tidak didanai Total Funded Plan Unfunded Plan Total Funded Plan Unfunded Plan Total Nilai kini liabilitas Present value of employee imbalan kerja karyawan 6.437.278 14.625.318 21.062.596 6.254.558 12.767.122 19.021.680 benefits obligation 1 Januari at January 1 Biaya jasa kini 351.581 3.581.464 3.933.045 448.953 3.339.713 3.788.666 Current service cost Biaya bunga 323.285 743.403 1.066.688 415.766 810.172 1.225.938 Interest cost Pembayaran manfaat 522.695 586.028 1.108.723 256.405 716.526 972.931 Benefits payment Keuntungan kerugian atas Curtailment pembatasan dan penyelesaian 112.379 909.235 1.021.614 - 903.535 903.535 Kerugian keuntungan liabilitas Actuarial losses gains aktuaria 431.736 526.516 94.780 154.662 85.002 69.660 on obligation Pembayaran masukkeluar 17.126 23.803 40.929 1.621 12.913 11.292 Transfer inout Kontribusi karyawan 99.318 - 99.318 127.643 - 127.643 Employee contribution Biaya masa lalu Past service cost due to karena penerapan awal - 26.489 26.489 - - - initial adoption Penyesuaian translasi 1.368.851 3.286.865 4.655.716 400.196 2.550.787 2.950.983 Translation adjustment Nilai kini liabilitas Present value of employee imbalan kerja karyawan benefits obligation 31 Desember 4.792.927 14.744.865 19.537.792 6.437.278 14.625.318 21.062.596 at December 31 Perubahan nilai nilai wajar aset program adalah sebagai berikut: The changes in fair value of plan assets are as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31 2013 2012 Nilai wajar aset program 1 Januari 5.537.529 5.358.823 Fair value of Plan Assets, at January 1 Kontribusi yang dibayar oleh Contributions paid by: - Grup 171.072 225.174 - Group - Karyawan 99.318 127.643 - Employee Pembayaran manfaat berdasarkan dana pensiun 522.695 256.405 Benefit paid - Pension Fund Pembayaran manfaat berdasarkan UU - 1.621 Benefit paid - Labor Law Pengembalian aset program yang diharapkan 323.234 452.269 Expected return on plan assets Kerugian aktuaria atas aset program 200.719 37.985 Actuarial loss on plan assets Penyesuaian translasi 1.160.109 333.611 Translation adjustment Nilai wajar aset program 31 Desember 4.247.630 5.537.529 Fair value of plan assets, at December 31 Aset program diinvestasikan pada deposito berjangka dan obligasi dengan persentase alokasi sebesar 71,66 dan 28,34 masing- masing untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2013 dan 2012. Plan assets are invested in time deposits and bonds with percentage of allocation by 71.66 and 28.34 for the years ended December 31, 2013 and 2012, respectively.