LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES

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 31 Maret 2017 dan untuk Periode 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 March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 94 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: 31 Desember 2016 31 Desember 2016 31 Desember 2015 31 Desember 2014 31 Desember 2013 December 31, 2016 December 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013 Nilai kini liabilitas Present value of defined imbalan kerja 286.500.125 274.345.620 195.397.043 204.203.608 186.668.986 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 286.500.125 274.345.620 195.397.043 183.450.420 151.801.040 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 231.353.694 219.199.189 143.554.198 149.352.248 138.221.350 net Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut: Movements in the present value of the benefits obligations are as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Saldo awal 274.345.620 195.397.043 Balance at beginning Biaya jasa kini 8.650.638 28.937.405 Current service cost Biaya bunga 3.558.034 20.277.135 Interest cost Ekspektasi pembayaran imbalan 54.167 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 286.500.125 274.345.620 Balance at ending Mutasi liabilitas imbalan kerja karyawan adalah sebagai berikut: The Movements in the employee benefits liability are as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Saldo awal 219.199.189 143.554.198 Balance at beginning Beban imbalan kerja 12.208.672 50.825.673 Employee benefit expense Pembayaran selama tahun berjalan 54.167 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 231.353.694 219.199.189 Balance at ending 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 31 Maret 2017 dan untuk Periode 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 March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 95 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE