Program imbalan pensiun lanjutan Pension benefits plan continued

Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 364 P T Elnusa Tbk Lapor an T ahunan 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 22. IMBALAN KERJA lanjutan 22. EMPLOYEE BENEFITS continued a. Program imbalan pensiun lanjutan a. Pension benefits plan continued Imbalan pensiun - Dapenusa lanjutan Pension benefits - Dapenusa continued Mutasi nilai kini kewajiban adalah sebagai berikut: The movements in present value of obligation are as follows: 31 Desember 31 Desember December 31, December 31, 2016 2015 Saldo awal 29.168 64.423 Beginning balance Biaya jasa kini 336 484 Current service cost Biaya bunga 2.552 4.960 Interest cost Keuntungan aktuarial - 13.606 Actuarial gains Iuran peserta program 38 52 Plan participants’ contributions Imbalan yang dibayarkan 21.789 27.145 Benefits paid Penyelesaian kewajiban 10.305 - Settlement obligation Saldo akhir - 29.168 Ending balance Mutasi nilai wajar aset program adalah sebagai berikut: The movements in fair value of plan assets are as follows: 31 Desember 31 Desember December 31, December 31, 2016 2015 Saldo awal 32.393 48.920 Beginning balance Imbal hasil atas aset program 2.834 3.767 Return on plan assets Kerugian aktuarial - 8.849 Actuarial losses Iuran pemberi kerja 336 15.648 Employer’s contributions Iuran peserta program 38 52 Plan participants’ contributions Imbalan yang dibayarkan 21.789 27.145 Benefits paid Penyelesaian aset 13.812 - Settlement assets Saldo akhir - 32.393 Ending balance Rincian aset program adalah sebagai berikut: The details of plan assets are as follows: 31 Desember 31 Desember December 31, December 31, 2016 2015 Nilai wajar Nilai wajar Fair value Fair value Properti - - 6.470 20 Property Instrumen ekuitas - - 3.694 11 Equity instruments Lain-lain - - 22.229 69 Others Total - - 32.393 100 Total Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 365 P T Elnusa Tbk Annual R eport 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 22. IMBALAN KERJA lanjutan 22. EMPLOYEE BENEFITS continued