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 ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 107 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 September 2015 31 Desember 2014 31 Desember 2013 31 Desember 2012 31 Desember 2011 September 30, 2015 December 31, 2014 December 31, 2013 December 31, 2012 December 31, 2011 Nilai kini liabilitas Present value of defined imbalan kerja 252.483.366 257.884.474 236.105.836 139.754.370 157.345.619 benefits obligation Rugi aktuarial yang Unrecognized actuarial belum diakui - 18.896.778 32.489.552 9.026.793 43.968.029 losses Biaya jasa lalu yang Unrecognized past service belum diakui - 1.856.410 2.378.394 835.032 3.826.311 cost Liabilitas imbalan kerja, yang dilaporkan Employee benefits liability sebelumnya 252.483.366 237.131.286 201.237.890 129.892.545 109.551.279 as previously reported Nilai wajar aset program 109.673.156 108.532.226 97.986.398 53.547.485 49.759.983 Fair value of plan assets Penyajian kembali - 15.979.870 34.086.672 44.121.312 37.935.430 Restatement Liabilitas imbalan Employee benefit liability - kerja - neto 142.810.210 144.578.930 137.338.164 120.466.372 97.726.726 net Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut: Movements in the present value of the benefits obligations are as follows: Untuk periode sembilan bulan yang berakhir pada tanggal Untuk tahun yang berakhir pada 30 September 2015 tanggal 31 Desember For the nine-month For the years ended December 31 period ended _____________________________________________________ September 30, 2015 2014 2013 Saldo awal 253.111.156 235.222.648 219.689.975 Balance at beginning Biaya jasa kini 21.895.104 27.332.714 29.474.198 Current service cost Biaya bunga 10.793.522 20.349.600 14.890.138 Interest cost Ekspektasi pembayaran imbalan 11.556.596 11.216.875 10.679.670 Expected benefit payment Keuntungan yang diakui segera pada pendapatan Gain recognized in other komprehensif lain 20.811.681 18.243.301 18.095.289 comprehensive income Iuran yang dibayarkan 141.973 349.316 117.886 Contributions Penjabaran mata uang asing - 15.686 - Efect of foreign currency translation Penambahan dari akuisisi Additions due to acquisitions Pada entitas anak - - 61.182 of subsidiaries Pengurangan dari dekonsolidasi Disposal due to deconsolidation Entitas anak 1.090.112 - - of subsidiaries Saldo akhir 252.483.366 253.111.156 235.222.648 Balance at ending The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 108 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE