ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES

PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 46. PENYAJIAN KEMBALI LAPORAN KEUANGAN 46. RESTATEMENT OF THE CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Laporan Laba Rugi dan Consolidated Statement of Penghasilan Komprehensif Profit or Loss and Other Lain Konsolidasian Comprehensive Income 31 Desember 2014 December 31, 2014 Beban Expenses Beban umum dan General and administrative administrasi expenses Imbalan pasca kerja Post-employment benefits Jumlah beban Total expenses Beban Pajak Tax expense Laba tahun berjalan Profit for the year Penghasilan Komprehensif Lain Other Comprehensive Income Pos yang yang tidak akan Items that will not be reclassified direklasifikasi ke laba rugi to profit or loss Pengukuran kembali imbalan Remeasurement of post- pasca kerja employment benefits Beban pajak terkait Related income tax Pos yang yang akan Items that will be reclassified direklasifikasi ke laba rugi to profit or loss Aset keuangan tersedia untuk Available-for-sale financial dijual assets Beban pajak terkait Related income tax Jumlah penghasilan Total other comprehensive komprehensif lain tahun income for the year - berjalan - setelah pajak net tax Jumlah laba komprehensif Total comprehensive income tahun berjalan for the year Laporan Posisi Keuangan Statement of Financial Position 31 Desember 2013 December 31, 2013 Aset Assets Aset pajak tangguhan Deferred tax assets Jumlah aset Total assets Liabilitas Liabilities Liabilitas imbalan pasca Post employment benefit kerja liabilities Jumlah liabilitas Total liabilities 449.857.398 3.231.170 446.626.229 626.284 626.284 277.615.392 3.266.706 274.348.686 Penyajian kembali Setelah As previously Reclassification- penyesuaian reported Restatement As adjusted 277.615.392 - 277.615.392 11.846 16.448.908 172.277.543 - 3.520.563 3.520.563 16.437.063 4.468.770 1.746.893 6.215.663 2.153.350.059 1.746.893 2.155.096.952 145.416.745 47.382 145.369.363 2.657.832 47.382 2.610.450 992.397.234 47.382 172.242.006 35.537 992.349.852 sebelumnya Dilaporkan Reklasifikasi- - 880.141 880.141 - 11.004.948 1.697.117 12.702.065 1.338.047.254 1.697.117 1.339.744.371 97 PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 46. PENYAJIAN KEMBALI LAPORAN KEUANGAN 46. RESTATEMENT OF THE FINANCIAL STATEMENT Lanjutan Continued Ekuitas Equity Cadangan perubahan nilai Reserves for changes of fair wajar aset keuangan tersedia value of available-for-sale untuk dijual - setelah pajak financial assets - net tax Pengukuran kembali imbalan Remeasurement of post- pasca kerja employment benefits Saldo laba Retained earnings Jumlah ekuitas Total equity 816.313.353 49.776 816.363.129 209.414.715 Dilaporkan Reklasifikasi- sebelumnya Penyajian kembali Setelah As previously Reclassification- penyesuaian reported 405.472.488 33.934 405.438.554 - 1.238.904 210.737.329 1.322.614 1.238.904 Restatement As adjusted 98