LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 93

23. LIABILITAS IMBALAN KERJA KARYAWAN

Lanjutan

23. EMPLOYEE BENEFITS LIABILITY Continued

Perusahaan dan Entitas Anak The Company and Subsidiaries 30 Juni 2015 31 Desember2014 June 30, 2015 December 31, 2014 Present value of defined Nilai kini liabilitas 221.111.307 196.762.600 benefits obligation Nilai wajar aset program 116.918.968 105.346.140 Fair value of plan assets Selisih lebih 104.192.339 91.416.460 Excess Beban jasa lalu yang belum Unamortized past-service cost diamortisasi non-vested 242.974 291.569 non-vested Kerugian keuntungan aktuaria Unrecognized actuarial yang belum diakui 45.745.269 40.806.689 losses gains Total 58.690.044 50.901.340 Total Rekonsiliasi liabilitas imbalan kerja karyawan yang disajikan di laporan posisi keuangan konsolidasian interim adalah sebagai berikut: Reconciliation of employee benefits liability presented in the interim consolidated statements of financial position is as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 50.901.340 42.502.566 Beginning balance Beban yang dibebankan selama Expenses charged during periode berjalan Catatan 29 10.182.827 24.946.185 the period Note 29 Kontribusi 666.847 10.166.093 Contributions Manfaat yang dibayarkan 1.727.276 6.381.318 Benefits paid Saldo akhir 58.690.044 50.901.340 Ending balance Analisa sensitivitas untuk risiko tingkat diskonto Sensitivity analysis for discount rate risk Dampak pergerakan 1 dalam tingkat tren biaya kesehatan yang diasumsikan di nilai kini liabilitas, dengan seluruh variabel lain tetap adalah sebagai berikut: The effect of a 1 movement in the assumed medical cost trend rates on present value of defined benefits obligation, with all other variables held constant, is as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Kenaikan tingkat diskonto sebesar 1 36.438.444 12.718.905 Increase in discount rate by 1 Penurunan tingkat diskonto sebesar 1 2.208.508 14.353.253 Decrease in discount rate by 1 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 94

23. LIABILITAS IMBALAN KERJA KARYAWAN