Pengakuan Pendapatan dan Beban Revenue and Expense Recognition Imbalan Kerja Employee Benefit Liabilities

are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk periode yang berakhir pada tanggal tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the period ended Expressed in millions of Rupiah, unless otherwise stated 28

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

n. Imbalan Kerja lanjutan n. Employee Benefit Liabilities continued Kelompok Usaha mencatat beban gaji, bonus, jamsostek dan honorarium yang masih harus dibayar sebagai “Liabilitas Imbalan Kerja Jangka Pendek” dalam laporan posisi keuangan konsolidasian. Group recorded accrued salary, bonus, jamsostek and honorarium expenses as “Short-term Employee Benefit Liabilities” in the consolidated statements of financial position. Efektif tanggal 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 24 Revisi 2013, “Imbalan PascaKerja” secara retrospektif. Berdasarkan revisi atas PSAK tersebut, perhitungan imbalan pascakerja menggunakan metode Projected Unit Credit . Keuntungan atau kerugian aktuarial yang timbul diakui sebagai Penghasilan Komprehensif Lain dan disajikan pada bagian ekuitas. Biaya jasa lalu dibebankan langsung pada laba rugi. Jumlah yang diakui sebagai kewajiban imbalan pasti di laporan posisi keuangan konsolidasian merupakan nilai kini kewajiban imbalan pasti. Karena revisi atas PSAK ini diterapkan secara retrospektif, Kelompok Usaha telah menyajikan kembali periode komparatif, kecuali pengaruhnya atas akun laba rugi karena tidak material sebagai berikut: Effective January 1, 2015, the group adopted PSAK No. 24 Revised 2013, “Post- employment Benefits”, retrospectively. Under the revised PSAK, the cost of providing post- employment benefit is determined using the projected Unit Credit Method. The actuarial gains or losses incurred are recoqnized to Other Comprehensive Income and is presented in equity section. Past service cost is recognized immediately to profit and loss. The benefit obligation reqonized in the consolidated statements of financial position represents the present value of the defined benefit obligation. As the revised PSAK has been restrospectively applied, the Group has the prior period comparative numbers as follows, except for the impact to profit and loss account as the effect is not material: 31 Desember 2014December 31, 2014 Dilaporkan Pengaruh Sebelumnya Perubahan Disajikan Previously Effect of kembali reported change As restated Posisi Keuangan Financial position Liabilitas imbalan kerja Long-term employee Jangka panjang 65.758 32.956 98.714 benefit liabilities Ekuitas Equity Saldo laba Retained Earnings Belum ditentukan penggunaannya 782.368 32.956 749.412 Unappropriated 31 Desember 2013December 31, 2013 Dilaporkan Pengaruh Sebelumnya Perubahan Disajikan Previously Effect of kembali reported change As restated Posisi Keuangan Financial position Liabilitas imbalan kerja Long-term employee Jangka panjang 56.488 20.589 77.077 benefit liabilities Ekuitas Equity Saldo laba Retained Earnings Belum ditentukan penggunaannya 615.393 20.589 594.804 Unappropriated are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk periode yang berakhir pada tanggal tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the period ended Expressed in millions of Rupiah, unless otherwise stated 29

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan