MODAL SAHAM lanjutan CAPITAL STOCK continued

ana , an ent up PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 112 38. IMBALAN KERJA KARYAWAN lanjutan 38. EMPLOYEE BENEFITS continued Beban penyisihan imbalan kerja karyawan Grup disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Gaji, Upah, dan Tunjangan.” pada laba rugi konsolidasian lihat Catatan 35 butir b. Provision for employee benefits expense of the Company are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit in Kinds” account in the consolidated profit or loss see Note 35 point b. Kewajiban imbalan kerja karyawan yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: Liability for employee benefits presented in the consolidated statement of financial position is as follows: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Saldo awal 69.980.394.787 66.486.221.983 Beginning balance Beban yang diakui pada laba rugi Expenses recognized konsolidasian 18.485.353.506 13.509.095.240 in the consolidated profit or loss Akuisisi Entitas Anak 41.912.996 - Acquisition on a Subsidary Keuntungan kerugian aktuaria 18.970.263.914 6.122.843.654 Unrecognized actuary’s gain loss Pembayaran imbalan kerja karyawan 4.826.896.343 3.168.623.269 Payment of employee benefits Dampak mutasi perpindahan karyawan 530.350.076 - Effect on mutation of employee Biaya pemutusan hubungan kerja 398.481.609 723.455.513 Severance payments Jumlah 63.781.669.347 69.980.394.787 Total Manajemen Grup berkeyakinan bahwa jumlah liabilitas imbalan kerja karyawan tersebut cukup untuk memenuhi persyaratan Undang-Undang Ketenagakerjaan pada tanggal 31 Desember 2015 dan 2014. The Group management believes that employee benefits liabilities as of December 31, 2015 and 2014 are adequate to cover the requirements of Labor Law. Liabilitas imbalan kerja karyawan jangka pendek pada tanggal 31 Desember 2015 dan 2014 masing-masing sebesar Rp 25,53 miliar dan Rp 7,05 miliar dan beban atas liabilitas imbalan kerja karyawan jangka pendek disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Beban Gaji, Upah dan Tunjangan”. Short-term employee benefits liabilities as of December 31, 2015 and 2014 amounted to Rp 25.53 billion and Rp 7.05 billion, respectively, and the related expenses of short-term benefits liabilities are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit in Kinds”. Sensitifitas terhadap perubahan yang mungkin terjadi dalam asumsi tingkat diskonto dan gaji pada tanggal 31 Desember 2015 akan berdampak sebagai berikut: Sensitivity to a reasonable possible change in the assumed discount rate and salary as of December 31, 2015 has the following effect: Dampak terhadap nilai kini liabilitas imbalan kerja karyawan Impact on present value benefit obligation Perubahan Kenaikan Penurunan asumsi asumsi asumsi Change in Increase in Decrease in Assumptions assumptions assumptions Tingkat diskonto 1 59.844.635.735 68.113.061.436 Discount rate Tingkat kenaikan gaji 1 68.166.231.715 59.729.094.610 Salary increased rate Analisa sensitivitas didasarkan pada perubahan atas satu asumsi aktuaria dimana asumsi lainnya dianggap konstan. Dalam prakteknya, hal ini jarang terjadi dan perubahan beberapa asumsi mungkin saling berkolerasi. Dalam perhitungan sensitivitas kewajiban imbalan pasti atas asumsi aktuaria utama, metode yang sama perhitungan nilai kini kewajiban imbalan pasti dengan menggunakan metode projected unit credit di akhir periode telah diterapkan seperti dalam penghitungan kewajiban pensiun yang diakui dalam laporan posisi keuangan konsolidasian. The sensitivity analysis are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined obligation to significant actuarial assumptions the same method present value of the defined benefit obligation calculated with the projected unit credit method at the end of the reporting period has been applied as when calculating the pension liability recognised within the consolidated statement of financial position.