MODAL SAHAM CAPITAL STOCK

Indonesian language. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2014 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 38. IMBALAN KERJA KARYAWAN lanjutan 38. EMPLOYEE BENEFITS continued Rincian beban penyisihan imbalan kerja karyawan Perusahaan yang diakui pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The details of employee benefits expenses of the Group recognized in the consolidated statement of comprehensive income are as follows: 2014 2013 Program pensiun manfaat pasti: Defined benefit retirement plan: Biaya jasa kini 7.053.383.704 7.219.091.253 Current service cost Biaya bunga 3.058.030.038 4.356.582.127 Interest cost Amortisasi jasa lalu 108.675.646 108.675.646 Amortization of past service cost Biaya jasa lalu yang Past service cost - diakui langsung 2.621.436.223 1.257.588.124 vested recognize directly Amortisasi keuntungan Amortization of actuary kerugian aktuaria 292.261.053 604.660.410 gainloss Biaya pemutusan hubungan kerja 1.432.551.954 979.290.288 Severance payments Jumlah 14.566.338.618 14.525.887.848 Total Beban penyisihan imbalan kerja karyawan Grup disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Gaji, Upah, dan Tunjangan.” Pada laporan laba rugi komprehensif konsolidasian lihat Catatan 35 butir b. Provision for employee benefits expense of the Company are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit in Kinds” account in the statement of comprehensive income see Note 35 point b. Liabilitas imbalan kerja karyawan yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: Liability for employee benefits presented in the consolidated statement of financial position is as follows: 2014 2013 Nilai kini liabilitas 49.559.030.162 66.930.489.968 Fair value of liabilities Beban jasa lalu yang belum diamortisasi 1.061.238.426 1.278.975.709 Unamortized past service cost Keuntungan kerugian aktuaria 11.219.977.051 11.514.766.166 Unrecognized actuary’s gain loss Pembayaran imbalan kerja 2.659.949.835 3.196.530.504 Payment of employee benefits Jumlah 57.057.818.952 50.940.217.589 Total Manajemen Grup berkeyakinan bahwa jumlah tersebut cukup untuk memenuhi persyaratan Undang-Undang Ketenagakerjaan pada tanggal 31 Desember 2014 dan 2013. The Group management believes that employee benefits liabilities as of December 31, 2014 and 2013 are adequate to cover the requirements of Labor Law. Liabilitas imbalan kerja jangka pendek pada tanggal 31 Desember 2014 dan 2013 masing-masing sebesar Rp 10,1 miliar dan Rp 3,18 miliar dan beban atas liabilitas imbalan kerja jangka pendek disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Beban Gaji, Upah dan Tunjangan”. Short-term employee benefits liabilities as of December 31, 2014 and 2013 amounted to Rp 10.1 billion and Rp 3.18 billion, respectively, and the related expenses of short-term benefits liabilities are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit in Kinds”. Analisa Sensitivitas untuk Rasio Tingkat Diskonto Sensitivity Analysis for Discount Rate Risk Pada tanggal 31 Desember 2014, jika tingkat diskonto meningkat sebesar 1 basis poin dengan semua variabel konstan, maka liabilitas imbalan kerja karyawan lebih rendah sebesar Rp 9,8 miliar, sedangkan jika tingkat diskonto menurun 1 basis poin, maka liabilitas lebih tinggi sebesar Rp 10,9 miliar. As of December 31, 2014, if the discount rate is higher 1 point with all other variables held constant, the employee benefit liabilities would have been Rp 9.8 billion, while if the discount rate is lower 1 point, the liability would have been Rp 10.9 billion. 114