UTANG PAJAK TAXES PAYABLE

NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued 17. LIABILITAS IMBALAN PASCA KERJA 17. POST-EMPLOYMENT BENEFIT OBLIGATIONS Bank menghitung imbalan pasca kerja imbalan pasti untuk karyawan sesuai dengan Undang- undang Ketenagakerjaan No. 132003. Jumlah karyawan yang berhak memperoleh manfaat tersebut sebanyak 244, 177, 110 dan 94 karyawan masing-masing untuk tahun 2013, 2012, 2011 dan 2010. The Bank calculates defined post-employment benefits for its employees in accordance with the Labour Law No. 132003. The number of employees who are entitled to such benefits were 244, 177, 110 and 94 employees, respectively in 2013, 2012, 2011 and 2010. Beban imbalan pasca kerja yang diakui di laporan laba rugi komprehensif adalah: The details of post-employment benefits expense recognized in the statements of comprehensive income are as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Biay a jasa kini 1.475.365 537.603 1.590.085 1.029.367 301.772 Current serv ice cost Biay a bunga 112.832 89.784 179.569 116.687 100.579 Interest cost Keuntungan aktuaria bersih y ang diakui 18.039 20.158 34.897 58.966 66.508 Recognized net actuarial gain Amortisasi atas biay a jasa lalu y ang Amortization of unrecognized past serv ice belum direalisasi - Non Vested Benefits - - - 80.990 108.275 cost - Non Vested Benef its Jumlah 1.570.158 607.229 1.734.757 1.168.078 444.118 Total Liabilitas imbalan pasca kerja di laporan posisi keuangan adalah sebagai berikut: The post-employment benefit obligations stated in the statements of financial position are as follows: 1 Januari 2010 30 Juni 31 Desember 2009 June 30, January 1, 2010 2013 2012 2011 2010 December 31, 2009 Rp000 Rp000 Rp000 Rp000 Rp000 Nilai kini liabilitas y ang tidak didanai 5.406.162 3.761.064 2.565.271 1.296.527 957.898 Present v alue of past serv ice liability Biay a jasa lalu y ang belum diakui - Unrecognized past serv ice cost - Non Vested - - - 80.990 189.265 Non Vested Keuntungan aktuarial y ang belum diakui 1.002.453 1.077.393 1.019.469 1.224.660 1.229.725 Unrecognized actuarial gain Liabilitas bersih 6.408.615 4.838.457 3.584.740 2.440.197 1.998.358 Net liability 31 DesemberDecember 31, Mutasi liabilitas bersih di laporan posisi keuangan adalah sebagai berikut: The changes in the net liabilities in the statement of financial position are as follows: 30 Juni June 30, 2013 2012 2011 2010 Rp000 Rp000 Rp000 Rp000 Saldo awal 4.838.457 3.584.740 2.440.197 1.998.358 Beginning balance Pembay aran manf aat kary awan - 481.040 23.535 2.279 Employ ee benef its paid Beban periode berjalan 1.570.158 1.734.757 1.168.078 444.118 Expense during the period Saldo akhir 6.408.615 4.838.457 3.584.740 2.440.197 Ending balance 31 DesemberDecember 31, 225 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Riwayat penyesuaian pengalaman adalah sebagai berikut: The history of experience adjustments is as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Present v alue of liability at Nilai kini liabilitas akhir periode 5.406.162 3.058.220 3.761.064 2.565.271 1.296.527 end of period Peny esuaian liabilitas program 56.901 134.438 92.821 146.225 61.443 Plan liability adjustments Perhitungan imbalan pasca kerja dihitung oleh aktuaris independen P.T. Jasa Aktuaria Praptasentosa Gunajasa dengan menggunakan asumsi utama sebagai berikut: The cost of providing post-employment benefits is calculated by an independent actuary P.T. Jasa Aktuaria Praptasentosa Gunajasa using the following key assumptions: 1 Januari 2010 30 Juni 31 Desember 2009 June 30, January 1, 2010 2013 2012 2011 2010 December 31, 2009 Usia pensiun Retirement Age Tingkat diskonto per tahun 8 6 7 9 10,50 Discount rate per annum Tingkat proyeksi kenaikan gaji per tahun 5,5 5,5 5,5 5,5 5,5 Salary increment rate per annum Tingkat cacat 1,000 1,000 1,000 1,000 0,105 Disability rate Tabel mortalitas Mortality Table 31 DesemberDecember 31, 55 tahun 55 years old CSO 1980 18. LIABILITAS LAIN-LAIN 18. OTHER LIABILITIES 1 Januari 2010 30 Juni 31 Desember 2009 June 30, January 1, 2010 2013 2012 2011 2010 December 31, 2009 Rp000 Rp000 Rp000 Rp000 Rp000 Biaya yang masih harus dibayar 3.535.364 993.006 837.469 522.359 311.016 Accrued expense Pendapatan diterima dimuka 263.250 303.750 60.750 141.750 222.750 Income received in advance Setoran jaminan 25.550 13.550 6.000 1.500 - Security deposit Lainnya 97.179 926.398 160.059 133.246 3.830.348 Others Jumlah 3.921.343 2.236.704 1.064.278 798.855 4.364.114 Total 31 DesemberDecember 31,

19. DANA SYIRKAH TEMPORER

Merupakan investasi tidak terikat dalam bentuk tabungan Mudharabah, deposito berjangka Mudharabah dan Sertifikat Investasi Mudharabah.

19. TEMPORARY

SYIRKAH FUNDS Represent not restricted investment in the form of Mudharabah saving deposits, Mudharabah time deposits and Mudharabah Certificate Investment. 226