IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED Expressed in millions of Rupiah, unless otherwise stated 20. IMBALAN KARYAWAN lanjutan 20. EMPLOYEE BENEFITS continued b. Program pensiun imbalan pasti lanjutan b. Defined benefit plan continued Informasi historis: Historical Information: 2013 2012 Nilai kini kewajiban Present value of obligation pada akhir periode 110.450 109,988 at end of period Nilai wajar aset program Fair value of plan assets pada akhir periode 113.204 117,492 at end of period Surplus program 2.754 7,504 Surplus in plan Ekspektasi imbal hasil investasi aset program: Expected return on plan assets: 2013 2012 Reconciliation of beginning and Rekonsiliasi saldo awal dan ending balance of akhir dari kewajiban pensiun pension obligation Nilai kini kewajiban pada Present value of obligation awal periode 109.988 103,588 at beginning of period Biaya jasa lalu - Past service cost Biaya bunga 7,320 7,500 Interest cost Biaya jasa kini 947 1,090 Current service cost Pembayaran imbalan 7,805 7,179 Benefits Effect of changes on Efek perubahan asumsi aktuaria - 6,097 actuarial assumption Kerugian aktuarial - 1,108 Actuarial losses Nilai kini kewajiban Present value of obligation pada akhir periode 110,450 109,988 at end of period Rekonsiliasi saldo awal Reconciliation of beginning dan akhir dari nilai wajar and ending balance of plan aset program assets’ fair value Nilai wajar aset program pada Fair value of plan assets awal periode 113,894 125,896 at beginning of period Ekspektasi imbal hasil investasi aset program 9,899 11,025 Expected return on plan assets Iuran peserta program selama periode 122 114 Plan participant’s contributions Pembayaran imbalan 7,804 7,179 Benefits Keuntungankerugian aktuarial 2,907 15,962 Actuarial gainslosses Nilai wajar aset program Fair value of plan assets pada akhir periode 113,204 113,894 at end of period Status pendanaan 5,095 3,906 Funded status Kerugian aktuarial yang tidak diakui 2,341 3,598 Unrecognised actuarial losses Aset tidak diperkenankan - Assets not permitted - dampak pembatasan aset - effect of asset limitations Aset program imbalan pasti 2,754 7,504 Defined benefit plan assets PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 564 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED Expressed in millions of Rupiah, unless otherwise stated 20. IMBALAN KARYAWAN lanjutan 20. EMPLOYEE BENEFITS continued