LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 74 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE BENEFITS LIABILITIES continued b. Liabilitas imbalan kerja jangka panjang lanjutan b. Long-term employee benefits liabilities continued Rekonsiliasi nilai kini liabilitas imbalan pascakerja dengan jumlah liabilitas yang dilaporkan dalam laporan posisi keuangan konsolidasian interim tanggal-tanggal 30 September 2014 dan 31 Desember 2013 adalah sebagai berikut: The reconciliation between the present value of employee benefits liability and liability reported in the interim consolidated statements of financial position as of September 30, 2014 and December 31, 2013 are as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Nilai kini liabilitas Present value of post- imbalan pascakerja 2.111.673 1.879.080 employment benefits Rugi aktuarial yang Unrecognized belum diakui 67.107 67.107 actuarial losses Beban jasa lalu yang belum Unrecognized past service cost diakui - non vested 3.128 3.128 - non vested Liabilitas 2.175.652 1.943.059 Liabilities Mutasi liabilitas imbalan pascakerja adalah sebagai berikut: Movement in the employee benefits liability are as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Saldo awal 1.943.059 1.729.660 Beginning balance Akuisisi - 83.489 Acquisition Beban 339.008 762.993 Expense Pembayaran manfaat 102.755 260.141 Benefit payment Pengaruh selisih kurs 3.660 372.942 Foreign exchange effect Liabilitas yang diakui di Liability recognized in the laporan posisi keuangan consolidated statements of konsolidasian 2.175.652 1.943.059 financial position PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 75 23. MODAL SAHAM 23. SHARE CAPITAL