UTANG JANGKA PANJANG LAINNYA OTHER LONG-TERM PAYABLES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 94 22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFITS LIABILITIES Kelompok Usaha memberikan imbalan kerja kepada karyawan berdasarkan peraturan Kelompok Usaha dan Undang-undang No. 132003 dan dicatat sesuai dengan PSAK No. 24 Revisi 2013. Liabilitas terkait disajikan pada akun “Liabilitas Imbalan Kerja” pada laporan posisi keuangan konsolidasian dengan beban terkait disajikan sebagai bagian dari “Beban Umum dan Administrasi” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Pada tanggal 31 Desember 2016, liabilitas imbalan kerja ditentukan berdasarkan perhitungan aktuaria yang dilakukan oleh aktuaris independen. The Group provides employee service entitlements based on the Group’s regulations and Labor Law No. 132003 as accounted for in accordance with PSAK No. 24 Revised 2013. The r elated liabilities are presented as “Employee Benefits Liabilities ” in the consolidated statements of financial position with the related expenses presented as part of “General and Administrative Expenses” in the consolidated statements of profit or loss and other comprehensive income. As of December 31, 2016, the employee benefits liabilities were determined through actuarial valuations performed by independent actuaries. Asumsi-asumsi penting yang digunakan dalam perhitungannya adalah sebagai berikut: The significant assumptions used in the calculations are as follows: Tingkat bungaDiscount rates : 8,14 - 8,91 per tahun 2017 dan 2016 8.14 - 8.91 per annum 2017 and 2016 Tingkat kenaikan gaji per tahun : 6,50 - 10,00 per tahun 2017 dan 2016 Annual wages and salary increases 6,50 - 10,00 per annum 2017 and 2016 Pengembalian aset program yang : 10,00 - 15,00 per tahun 2017 dan 2016 diharapkanExpected return on plan assets 10,00 - 15,00 per annum 2017 and 2016 Usia pensiunRetirement age : 55 tahun55 years old Tingkat cacatDisability rate : 10 dari tingkat kematian10 of mortality rate Metode penilaianValuation method : Projected Unit Credit Pensiun dinipengunduran diri : 3 -10 sampai dengan usia 25 dan berkurang secara linear Early retirementresignation sampai dengan 1 pada usia 45 - 55 dan setelahnya 10 up to the age of 25 and reducing linearly to 1 at the age of 45 - 55 and thereafter Tingkat kematianMortality rate : Tabel Mortalita III Indonesia TMI III Indonesian Mortality Table III TMI III Beban imbalan kerja yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut: The employee benefits expense recognized in the consolidated statements of profit or loss and other comprehensive income is as follows: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Periods Ended June 30 2017 2016 Biaya jasa kini 16.576.715 12.982.721 Current service cost Biaya bunga Net interest expense on kewajiban manfaat pasti - neto 7.116.068 6.732.827 net defined benefit liability Beban imbalan kerja - neto 23.692.783 19.715.548 Employee benefits - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 95 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE BENEFITS LIABILITIES continued Liabilitas imbalan kerja karyawan adalah sebagai berikut: The liabilities for employees’ benefits are as follows: 30 Juni 2017 31 Desember 2016 31 Desember 2015 31 Desember 2014 31 Desember 2013 June 30, 2017 December 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013 Nilai kini liabilitas Present value of defined imbalan kerja 296.697.564 274.345.620 195.397.043 204.203.608 186.668.986 benefits obligation Rugi aktuarial yang Unrecognized actuarial belum diakui - - - 18.896.778 32.489.552 losses Biaya jasa lalu yang Unrecognized past service belum diakui - - - 1.856.410 2.378.394 cost Liabilitas imbalan kerja, yang dilaporkan Employee benefits liability sebelumnya 296.697.564 274.345.620 195.397.043 183.450.420 151.801.040 as previously reported Nilai wajar aset program 55.146.431 55.146.431 51.842.845 54.851.360 48.549.548 Fair value of plan assets Penyajian kembali - - - 20.753.188 34.969.858 Restatement Liabilitas imbalan Employee benefit liability - kerja - neto 241.551.133 219.199.189 143.554.198 149.352.248 138.221.350 net Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut: Movements in the present value of the benefits obligations are as follows: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Saldo awal 274.345.620 195.397.043 Balance at beginning Biaya jasa kini 16.576.715 28.937.405 Current service cost Biaya bunga 7.116.068 20.277.135 Interest cost Ekspektasi pembayaran imbalan 1.340.839 7.018.329 Expected benefit payment Keuntungan kerugian Gain loss yang diakui segera pada recognized in other pendapatan komprehensif lain - 13.094.202 comprehensive income Penambahan dari akuisisi Additions due to acquisitions pada entitas anak - 9.657.135 of subsidiaries Liabilitas atas transfer karyawan - 688.930 Liability of transferred employees Pengakuan masa kerja karyawan - 8.913.782 Recognition of past services Biaya jasa lalu - 6.305.196 Past service cost Dampak kurtailmen - 1.906.879 Impact of curtailment Saldo Akhir 296.697.564 274.345.620 Balance at ending Mutasi liabilitas imbalan kerja karyawan adalah sebagai berikut: The Movements in the employee benefits liability are as follows: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Saldo awal 219.199.189 143.554.198 Balance at beginning Beban imbalan kerja 23.692.783 50.825.673 Employee benefit expense Pembayaran selama tahun berjalan 1.340.839 21.503.904 Payment during the year Penambahan dari akuisisi Additions due to acquisitions pada entitas anak - 31.861.565 of subsidiaries Pendapatan komprehensif lain - 14.461.657 Other comprehensive income Saldo Akhir 241.551.133 219.199.189 Balance at ending