BEBAN AKRUAL ACCRUED EXPENSES LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES IMBALAN KERJA EMPLOYEE BENEFITS

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2016 DAN 2015YEARS ENDED 31 DECEMBER 2016 AND 2015 Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 30 13. BEBAN AKRUAL 13. ACCRUED EXPENSES 2016 2015 Beban bunga 102,102 144,486 Interest expense Beban pemasaran 19,866 25,681 Marketing expenses Lainnya 38,843 41,578 Others 160,811 211,745 Lihat Catatan 27 untuk rincian saldo dalam valuta asing. See Note 27 for details of balances in foreign currencies. 14. LIABILITAS JANGKA PENDEK LAINNYA 14. OTHER CURRENT LIABILITIES 2016 2015 Utang pembelian aset tetap 19,882 123,192 Payables for the purchase of fixed assets Uang jaminan distributor 187,065 170,454 Distributors’ guarantee deposits Lainnya 83,639 52,004 Others 290,586 345,650 Lihat Catatan 27 untuk rincian saldo dalam valuta asing. See Note 27 for details of balances in foreign currencies. 15. IMBALAN KERJA 15. EMPLOYEE BENEFITS a. lmbalan pasca kerja a. Post-employment benefits Perseroan dan entitas anak membukukan kewajiban atas imbalan pasca kerja karyawan sesuai dengan Undang-Undang Ketenagakerjaan No. 132003. The Company and subsidiaries provide post-employment benefits obligation for its qualifying employees in accordance with Labor law No. 132003. Kewajiban imbalan pasca kerja tersebut dihitung oleh PT Willis Towers Watson Purbajaga, aktuaris berkualifikasi, dengan menggunakan metode projected unit credit. The post-employment benefits liabilities was calculated by PT Willis Towers Watson Purbajaga, a qualified actuary, using the projected unit credit method. 2016 2015 Perubahan kewajiban imbalan pasti Movement in defined benefits obligation Kewajiban imbalan pasti, awal tahun 1,114,407 1,012,077 Defined benefits obligation, beginning of year Termasuk dalam laba rugi Included in profit or loss - Beban jasa kini 119,050 112,546 Current service cost - - Beban bunga 95,497 78,105 Interest cost - Termasuk dalam penghasilan komprehensif lain Included in other comprehensive income Kerugian keuntungan aktuarial yang timbul atas: Actuarial losses gains arising from: - Asumsi finansial 105,846 41,217 Financial assumptions - - Penyesuaian pengalaman 9,566 33,641 Experience adjustment - Lainnya Others - Imbalan yang dibayarkan 66,976 80,745 Benefits paid - Kewajiban imbalan pasti, akhir tahun 1,377,390 1,114,407 Defined benefits obligation, end of year PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2016 DAN 2015YEARS ENDED 31 DECEMBER 2016 AND 2015 Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 31 15. IMBALAN KERJA Lanjutan 15. EMPLOYEE BENEFITS Continued