EARNINGS PER SHARE 30 Jun 2015 Financial Statements

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT DAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 TIDAK DIAUDIT DAN 2014 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 UNAUDITED AND DECEMBER 31, 2014 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2015 UNAUDITED AND 2014 UNAUDITED Continued - 61 - Riwayat penyesuaian pengalaman adalah sebagai berkut: The history of experience adjustments is as follows: 3062015 31122014 31122013 31122012 31122011 USD USD USD USD USD Nilai kini kewajiban Present value of defined imbalan pasti 1.346.982 1.346.982 1.126.599 1.410.068 874.253 benefit obligation Penyesuaian pengalaman 228.488 228.488 19.138 14.755 66.633 Experience adjustment Penyesuaian pengalaman -16,96 -16,96 -1,70 1,05 -7,62 of experience adjustment Asumsi aktuarial yang signifikan dalam penentuan liabilitas imbalan pasca kerja adalah tingkat diskonto dan tingkat kenaikan gaji yang diharapkan. Analisa sensitivitas dibawah ini ditentukan berdasarkan kemungkinan perubahan atas asumsi tersebut pada akhir periode pelaporan, sementara asumsi lainnya dianggap konstan.  Jika tingkat diskonto 1 lebih tinggi, liabilitas imbalan pasca kerja akan turun sebesar USD 429.993. Jika tingkat diskonto 1 lebih rendah, liabilitas imbalan pasca kerja akan naik sebesar USD 502.997.  Jika tingkat kenaikan gaji yang diharapkan 1 lebih tinggi, liabilitas imbalan pasca kerja akan meningkat sebesar USD 503.707. Jika tingkat kenaikan gaji yang diharapkan 1 lebih rendah, liabiltas pasca kerja akan menurun sebesar USD 428.795. Significant actuarial assumptions for the determination of post-employment benefit obligation are discount rate and expected salary increase rate. The sensitivity analysis below have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.  If the discount rate is 1 higher , the post employment benefit obligation would decrease by USD 429,993. If the discount rate is 1 lower, the post employment benefit obligation would increase by USD 502,997.  If the expected salary growth is 1 higher, the post-employment benefit obligation would increase by USD 503,707. If the expected salary growth is 1 lower, the post-employment benefit obligation would decrease by USD 428,795. Analisa sensitivitas yang disajikan diatas tidak mewakili perubahan sebenarnya dari liabilitas imbalan pasca kerja karena besar kemungkinan bahwa perubahan asumsi tidak saling berdiri sendiri, melainkan beberapa asumsi saling terkait erat. Lebih jauh lagi, dalam menyajikan analisa sensitivitas diatas, nilai kini liabilitas imbalan pasca kerja dihitung dengan menggunakan metode projected unit credit pada akhir periode pelaporan, sesuai dengan metode perhitungan yang digunakan dalam menentukan liabilitas imbalan pasca kerja pada laporan keuangan konsolidasian. The sensitivity analysis presented above may not be representative of the actual change in the postemployment benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. Furthermore, in presenting the above sensitivity analysis, the present value of the post-employment benefit obligation has been calculated using projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the post-employment benefit obligation liability recognized in the consolidated statement of financial position. 30. SIFAT DAN TRANSAKSI PIHAK BERELASI 30. NATURE OF RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES Sifat Pihak Berelasi Nature of Relationship a. PT Indika Energy Tbk adalah entitas induk dan pemegang saham utama Grup. a. PT Indika Energy Tbk is the parent and ultimate controlling party of the Group. b. Pihak berelasi yang pemegang saham utamanya sama dengan Grup: b. Related parties with the same majority stockholder as the Group: