CIMB Bank Berhard, Singapore CIMB

Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in US Dollar, unless Otherwise Stated 107 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued Penilaian aktuaris dihitung dengan menggunakan metode Projected Unit Credit yang berdasarkan asumsi-asumsi berikut: The actuarial valuations were determined using the Projected Unit Credit method which considered the following assumptions: 2016 2015 Tingkat bunga aktuaria 9 9 Actuarial discount rate Tingkat kenaikan gaji Salary and wages dan upah 8 8 increase rate Umur pensiun 55 tahunyears 55 tahunyears Retirement age Tingkat kematian 100 TMI II 100 TMI II Mortality rate Tingkat cacat 4-5 TMI II 4-5 TMI II Disability rate a. Beban imbalan kerja: a. Employee benefits expense: 2016 2015 Beban jasa kini 102.480 90.989 Current service cost Beban bunga 52.885 22.232 Interest cost Neto 155.365 113.221 Net b. Liabilitas imbalan kerja: b. Employee benefits liabilities: 2016 2015 Nilai kini liabilitas imbalan Present value of employee kerja 1.585.250 804.136 benefits liabilities c. Mutasi liabilitas imbalan kerja: c. The movements in the employee benefits liabilities: 2016 2015 Saldo awal 804.136 661.570 Beginning balance Kerugian aktuarial yang diakui Actuarial losses recognized pada rugi komprehensif lain in other comprehensive loss sebagai akibat penerapan as result of adoption of PSAK No. 24 Revisi 2013 611.621 171.808 PSAK No. 24 Revised 2013 Beban imbalan kerja Catatan 28 155.365 113.221 Employee benefits expense Note 28 Rugi laba selisih kurs 14.128 142.463 Foreign exchange gains loss Saldo Akhir 1.585.250 804.136 Ending balance Penambahan saldo awal liabilitas imbalan kerja di tahun 2015 termasuk penambahan sehubungan dengan akuisisi PT Symbio Lintas Energi oleh PT Sukses Maritime Line, Entitas Anak, dengan saldo awal sebesar AS6.127. The addition to beginning balance of employee benefits liabilities in 2015 include addition due to acquisition of PT Symbio Lintas Energi by PT Sukses Maritime Line, a Subsidiary, with beginning balance of USD6,127. d. Perubahan atas nilai kini liabilitas imbalan pasti: d. The changes in the present value of defined benefit obligation: 2016 2015 Saldo awal 804.136 806.685 Beginning balance Beban jasa kini 102.480 90.989 Current service cost Beban bunga 52.885 22.232 Interest cost Rugi aktuarial 611.621 171.808 Actuarial loss Laba selisih kurs 14.128 287.578 Foreign exchange gains Total 1.585.250 804.136 Total