LABA PER SAHAM EARNINGS PER SHARE

Assuring the Move Into Next Level 522 Business Development Report Management Reports Company Information Information For Investors Operational Review PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 108 - Tingkat pengembalian investasi yang diharapkan atas aset program ditentukan berdasarkan ekspektasi pasar pada tanggal pelaporan, berlaku untuk periode saat kewajiban diselesaikan. The expected rate of return on plan assets is determined based on the market expectations prevailing on that date, applicable to the period over which the obligation is to be settled. Imbalan Pensiun Pension Benefits Beban imbalan kerja yang dibebankan pada laporan laba rugi komprehensif konsolidasian merupakan jumlah neto dari: Employee benefits expense recognized in the consolidated statement of comprehensive income consists of the net total of the following amounts: 2014 2013 Biaya jasa kini 32.043.478 29.845.694 Current service cost Biaya bunga 147.086.047 98.804.329 Interest cost Hasil yang diharapkan dari aset dana pensiun 146.381.637 123.323.159 Expected return on plan assets Amortisasi dari kerugian aktuarial Amortization of unrecognized actuarial dan biaya jasa lalu yang belum diakui - 27.352 loss and past service cost Biaya jasa lalu 155.674.432 - Past service cost Kerugian aktuarial 2.208.044 15.825.859 Actuarial loss Beban 190.630.364 21.180.075 Expense Estimasi terbaik Perseroan atas iuran dalam aset program pensiun di 2014 adalah sebesar Rp128.745.306. The Company expects to contribute Rp128,745,306 to its pension benefit pension plans in 2014. Liabilitas neto imbalan kerja yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The net liability for employee benefits recognized in the consolidated statements of financial position is as follows: 2014 2013 Nilai kini dari kewajiban 1.869.133.351 1.622.721.187 Present value of the obligations Nilai wajar aset 1.723.156.881 1.627.186.566 Fair value of plan assets 145.976.470 4.465.379 Keuntungan aktuarial yang belum diakui 63.377.142 46.289.210 Unrecognized actuarial gain Unrecognized past service Biaya jasa masa lalu yang belum diakui 648.743 172.902 cost - unvested Liabilitas neto 208.704.869 41.650.929 Net liability Mutasi nilai kini liabilitas imbalan adalah sebagai berikut: Movements of the present value of benefit obligations is as follows: 2014 2013 Nilai kini kewajiban imbalan Present value of the benefit pada 1 Januari 1.622.721.187 1.670.034.700 obligations January 1 Biaya jasa kini 32.043.478 29.845.694 Current service cost Biaya bunga 147.086.047 98.804.329 Interest cost Iuran peserta 5.352.173 4.127.307 Participant contributions Imbalan dana pensiun yang dibayarkan 101.249.863 98.224.630 Pension benefits paid Perubahan program 168.353.385 22.856.403 Change in program Keuntungan aktuaria pada liabilitas 5.173.056 59.009.810 Gains on actuarial liabilities Nilai kini kewajiban imbalan Present value of the benefit pada 31 Desember 1.869.133.351 1.622.721.187 obligation at December 31