OBLIGATIONS UNDER FINANCE LEASE Continued

The original consolidated financial statements included herein are presented in Indonesian language. - 64 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

17. UTANG LEMBAGA KEUANGAN Lanjutan

17. FINANCIAL INSTITUTION LOANS Continued

PT Bank Jasa Jakarta PT Bank Jasa Jakarta Pada tahun 2012, Entitas mengadakan perjanjian pembiayaan dengan PT Bank Jasa Jakarta untuk perolehan aset kendaraan 1 unit Honda Jazz dengan harga perolehan sebesar Rp 209.500 dengan jangka waktu 4 tahun dan dijamin dengan aset kendaraan tersebut lihat Catatan 12. Pinjaman ini dibebani bunga sebesar 4,99 per tahun. In 2012, the Entity entered into financing agreement with PT Bank Jasa Jakarta for the acquisition of 1 unit of Honda Jazz vehicles with an acquisition cost of Rp 209,500 for a period of 4 years and is secured by the related vehicle assets see Note 12. This loan bears interest rate of 4.99 per annum. Pada tahun 2016 utang sewa pembiayaan kepada PT Dipo Star Finance telah dilunasi. On the year 2016 obligation under finance lease to PT Dipo Star Finance already paid. PT Nissan Financial Services PT Nissan Financial Services Pada tahun 2014, berdasarkan Perjanjian No. 1401030 Entitas mengadakan perjanjian pembiayaan dengan PT Nissan Financial Services untuk perolehan aset kendaraan 1 unit Nissan Grand Livina dengan harga perolehan sebesar Rp 234.960 dengan jangka waktu 5 tahun dengan angsuran Rp 3.916 per bulan. In 2014, based on agreement No. 1401030 the Entity entered into financing agreement with PT Nissan Financial Services for the acquisition of 1 unit of Nissan Grand Livina vehicles with an acquisition cost of Rp 234,960 for a period of 5 years with installment of Rp 3,916 per month. Pada tahun 2016 utang sewa pembiayaan kepada PT Dipo Star Finance telah dilunasi. On the year 2016 obligation under finance lease to PT Dipo Star Finance already paid. Pada tahun 2016 utang sewa pembiayaan kepada PT Dipo Star Finance telah dilunasi. On the year 2016 obligation under finance lease to PT Dipo Star Finance already paid.

18. LIABILITAS DIESTIMASI ATAS IMBALAN KERJA

18. ESTIMATED LIABILITIES FOR EMPLOYEE BENEFITS

Entitas mencatat imbalan pasti atas uang pesangon, uang penghargaan masa kerja dan ganti kerugian kepada karyawan dengan menggunakan metode Projected Unit Credit, berdasarkan penilaian aktuaria yang dilakukan oleh PT Sigma Prima Solusindo, aktuaris independen pada tanggal 31 Desember 2015 dalam laporannya masing-masing tertanggal 12 Pebruari 2016. The Entity records defined benefit for severance pay, gratuity and compensation to employees using the projected unit credit method based on actuarial valuation performed by PT Sigma Prima Solusindo, an independent actuary, as of December 31, 2015, in its reports dated February 12, 2016. Beberapa asumsi yang digunakan untuk perhitungan aktuaria tersebut adalah sebagai berikut: The assumptions used on the actuarial calculation are as follows: 31 Desember December 2016 31 Desember December 2015 Usia pensiun 55 TahunYear 55 TahunYear Retirement ages Tingkat kenaikan gaji 8 per Tahun per Annum 8 per Tahun per Annum Salary increment rate Tingkat mortalitas TMI-II 1999 TMI-II 1999 Mortality rate Tingkat diskonto 8,39 9,13 Discount rate Liabilit as Diest imasi At as Imbalan KerjaEst imat ed Liabilit ies for Employee Benefit s Liabilit as Diest imasi At as Imbalan KerjaEst imat ed Liabilit ies for Employee Benefit s Increase in interest rate 562.519 434.649 in 1 Decrease in interest rate 664.800 512.493 in 1 31 Desember 2015 December 31, 2015 Kenaikan suku bunga naik 1 Kenaikan suku bunga t urun 1 31 Desember 2016 December 31, 2016 The original consolidated financial statements included herein are presented in Indonesian language. - 65 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

18. LIABILITAS DIESTIMASI ATAS IMBALAN KERJA Lanjutan

18. ESTIMATED LIABILITIES FOR EMPLOYEE BENEFITS

Continued a. Beban imbalan kerja karyawan a. Employee benefits expense 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Biaya jasa kini 1.542.320 1.334.725 Current service cost Biaya bunga 403.551 289.975 Interest costs Jumlah 1.945.871 1.624.700 Total b. Liabilitas imbalan kerja karyawan adalah: b. Estimated liabilities for employee benefits is as follows: 31 Desember 31 Desember 2015 Decem ber 2016 Decem ber 31, 2015 Nilai kini liabilit as The present value of the imbalan past i defined benefit obligation Saldo awal 4.420.052 3.176.062 Beginning balance Biaya Bunga 403.551 289.974 Interest cost Biaya Jasa Kini 1.164.738 1.334.725 Current service cost Nilai Ekspekt asi Ekspectation value Pembayaran Manfaat 30.029 27.340 Benefit paid Nilai Ekspekt asi dari nilai kini Current expectation value kewajiban imbalan past i em ployee benefit pada akhir t ahun 5.958.311 4.773.422 at end of period Keunt ungan Kerugian akt uaria Actuaria gain Loss at as Kewajiban 1.046.964 353.370 of liabilities Saldo akhir t ahun 4.911.347 4.420.052 Ending balance c. Analisis liabilitas diestimasi atas imbalan kerja adalah sebagai berikut: c. Analysis of estimated liabilities for employee benefits is as follows: 31 Desember 31 Desember 2015 Decem ber 2016 Decem ber 31, 2015 Saldo awal t ahun 4.420.052 3.176.062 Beginning balance Beban Pendapat an 1.568.288 1.624.700 Expense Incom e Pendapat an komprehensif lain 184.811 - Other com prehensive incom e Realisasi pembayaran manfaat 1.261.804 380.710 Em polyee benefit paid Saldo akhir t ahun 4.911.347 4.420.052 Ending balance d. Analisis pendapatan beban komprehensif lain adalah sebagai berikut: d. Analysis of other comprehensive income expenses is as follows: 31 Desember 31 Desember 2015 Decem ber 2016 Decem ber 31, 2015 Saldo awal t ahun 1.684.971 1.304.261 Beginning balance Keunt ungan akt uaria Other com prehensive t ahun berjalan 184.811 380.710 Incom e current year Saldo akhir t ahun 1.500.160 1.684.971 Ending balance Tabel berikut menyajikan sensitivitas atas kemungkinan perubahan tingkat suku bunga pasar, dengan lain dianggap tetap, terhadap liabilitas diestimasi atas imbalan kerja dan beban jasa. The following table summarizes the sensitivity to a reasonably possible change in market interest rates, with all other variables held constant, of the estimated liabilities for employee benefits and current service cost.