UANG MUKA PENJUALAN ADVANCES ON SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 61 23. KEWAJIBAN IMBALAN KERJA Lanjutan 23. EMPLOYEE BENEFITS OBLIGATION Continued Rincian beban penyisihan imbalan kerja Perusahaan dan Anak perusahaan yang diakui pada laporan laba rugi konsolidasian adalah sebagai berikut : The details of retirement benefit expense of the Company and Subsidiaries in the consolidated statements of income were as follows : 2009 2008 Biaya jasa kini 1.458.361 782.228 Current-service cost Biaya bunga 874.103 640.957 Interest cost Amortisasi biaya Amortization of past-service jasa lalu non-vested 187.148 284.208 cost non-vested Amortisasi keuntungan Amortization of actuarial kerugian aktuaria 122.272 9.795 losses gains Biaya jasa lalu vested 918.382 571.718 Past service cost vested Jumlah 1.723.502 1.145.470 Total Beban atas imbalan kerja karyawan disajikan sebagai bagian dari akun “Beban Umum dan Administrasi” dalam laporan laba rugi konsolidasian tahun berjalan. The retirement benefit expense is presented as part of “General and Administrative Expenses” in the consolidated statements of income for the current year. Jumlah penyisihan imbalan kerja yang diakui dalam neraca konsolidasian adalah sebagai berikut: Employee benefits obligation presented in the consolidated balance sheets was as follows : 2009 2008 Present value of Nilai kini kewajiban 71.480.879 73.262.167 defined benefits obligation Nilai aset program 64.566.018 56.109.519 Fair value of plan assets Selisih lebih nilai kini Excess of fair value of liabilities kewajiban 6.914.861 17.152.648 over plan assets Biaya jasa lalu yang belum Unamortized past-service diamortisasi non-vested 428.134 737.554 cost non-vested Keuntungan aktuaria yang belum diakui 13.648.669 15.545.733 Unrecognized actuarial gains Bersih 20.135.396 31.960.827 Net Rekonsiliasi imbalan kerja karyawan yang disajikan di neraca konsolidasian adalah sebagai berikut: Reconciliation of employee benefits obligation presented on the consolidated balance sheets is as follows: 2009 2008 Awal tahun 31.960.827 41.065.873 Beginning balance Biaya yang dibebankan Expenses charged in untuk tahun berjalan 1.723.502 1.145.470 the current year Manfaat yang dibayar 13.548.933 10.250.516 Benefits paid Akhir tahun 20.135.396 31.960.827 Ending balance