LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 73 22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFITS LIABILITIES Liabilitas imbalan kerja tanggal 30 September 2014 dan 31 Desember 2013 terdiri dari: The employee benefits liabilities as of September 30, 2014 and December 31, 2013 consist of: a. Liabilitas imbalan kerja jangka pendek a. Short-term employee benefits liabilities 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Bonus - 2.986.855 Bonuses Tunjangan pegawai lainnya 150.665 353.728 Other employee allowances 150.665 3.340.583 b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits liabilities Saldo ini merupakan liabilitas imbalan pascakerja berdasarkan Undang-undang Ketenagakerjaan No. 13 tahun 2003. The balance represents post-employment benefits liabilities in accordance with the provisions of Labor Law No. 13 year 2003. Perhitungan aktuaria tersebut menggunakan metode Projected Unit Credit dengan asumsi- asumsi sebagai berikut: The actuarial valuations were carried out using the Projected Unit Credit method with the following assumptions: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Tingkat diskonto per tahun 8,1-9,1 8,1-9,1 Annual discount rates Tingkat kenaikan Salary increment gaji per tahun 6-8 6-8 rates per annum Usia pensiun normal 55-56 55-56 Normal pension age Tingkat kematian TMI99 TMI’11 TMI99 TMI’11 Mortality rates PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 74 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE BENEFITS LIABILITIES continued