Baiduri Bank Berhad Baiduri Bank Berhad

Kredit sset – – ibution an UU h the entukan asuring asa ase t Rate ngkat Rate able , 46-54 on Rate t Rate ethod PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Untuk Tahun-tahun yang Berakhir For the Years Ended pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar Lanjutan Continued 56 Liabilitas imbalan kerja yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: Post Employment benefits liabilities in the consolidated statements of financial position are as follows: 2016 2015 USD USD Nilai Kin i Liab ilit as 3,024,537 3,038,563 Present Value of Liabilities Nilai Wajar Aset Pr o g r am -- -- Fair Value Asset Program Total 3,024,537 3,038,563 Total Mutasi liabilitas diestimasi imbalan kerja di laporan posisi keuangan adalah sebagai berikut: Changes of estimated liabilities on employee benefits in the statement of financial position is as follows: 2016 2015 USD USD Sald o Aw al Tah u n 3,038,563 3,143,676 Balance at Beginning of the Year Beb an Tah u n Ber jalan 686,190 671,820 Current Year Expenses Pen g u ku r an Kem b ali at as Pr o g r am Im b alan Past i 556,673 414,808 Remeasurement on Defined Benefit Plan Pem b ayar an Man f aat 224,731 53,337 Payment of Benefit Selisih Ku r s 81,188 308,788 Foreign Exchange Difference Saldo Akhir Tahun 3,024,537 3,038,563 Balance at End of the Year Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut: Movements of present value of defined benefits liabilities are as follows: 2016 2015 USD USD Sald o Aw al Tah u n 3,038,563 3,143,676 Balance at Beginning of the Year Biaya Jasa Kin i 318,811 416,287 Current Service Cost Biaya Bu n g a 274,891 235,144 Interest Cost Ef ek Per u b ah an d alam Asu m si Akt u ar ia 464,186 394,419 Effect of Changes in Actuarial Assumptions Pem b ayar an Man f aat 224,730 53,339 Benefit Paid Selisih Ku r s 81,188 308,786 Foreign Exchange Difference Saldo Akhir Tahun 3,024,537 3,038,563 Balance at End of the Year Beban imbalan kerja yang diakui di laporan laba rugi adalah sebagai berikut: Employee benefit cost which is recognized in the statements of income is as follows: 2016 2015 USD USD Beb an Jasa Kin i 318,811 416,287 Current Service Cost Beb an Bu n g a 274,891 235,144 Interest Cost Keleb ih an Pem b ayar an 92,488 20,389 Excess Payment Total 686,190 671,820 Total Program imbalan pasti memberikan eksposur Grup terhadap risiko tingkat bunga dan risiko gaji, sebagai berikut: A defined benefit plan provides the Groups exposure to interest rate risk and the risk of a salary, as follows: a Risiko Tingkat Bunga Nilai kini kewajiban pensiun imbalan pasti dihitung menggunakan tingkat diskonto yang ditetapkan dengan mengacu pada imbal hasil obligasi korporasi berkualitas tinggi. Penurunan suku bunga obligasi akan meningkatkan liabilitas program. a Interest Rate Risk The present value of the defined benefit pension obligation is calculated using a discount rate determined by reference to yields on high quality corporate bonds. Lower interest rates would increase the liability bond program. PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Untuk Tahun-tahun yang Berakhir For the Years Ended pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar Lanjutan Continued 57 b Risiko Kenaikan Gaji Nilai kini kewajiban imbalan pasti dihitung dengan mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program akan meningkatkan liabilitas program itu. b Risk of Salaries Increase The present value of the defined benefit obligation is calculated by reference to the salary of the future program participants. Thus, the salary increase program participants will increase the programs liabilities. Analisa Sensitivitas Sensitivity Analysis 2016 2015 USD USD An alisa Sen sit ivit as Tin g kat Disko n t o Sensitivity Analysis of Discount Rate Jika Tin g kat + 1 2,802,495 2,821,498 If Rate + 1 Jika Tin g kat - 1 3,303,611 3,312,076 If Rate - 1 An alisa Sen sit ivit as Ken aikan Gaji Sensitivity Analysis of Salary Increase Jika Tin g kat + 1 3,296,802 3,307,278 If Rate + 1 Jika Tin g kat - 1 2,803,931 2,821,221 If Rate - 1 Jatuh Tempo Profil Liabilitas Manfaat Pasti Maturity Profile of the Defined Benefit Obligation 2016 2015 USD USD Nilai kin i Man f aat Dih ar ap kan Present Value of Benefits Expected akan Dib ayar d i: to be Paid in: - t ah u n ke1 63,389 160,785 - 1st year - t ah u n ke2 21,952 51,207 - 2nd year - t ah u n ke3 32,030 24,889 - 3rd year - t ah u n ke4 28,318 34,236 - 4th year - t ah u n ke5 950,279 31,554 - 5th year - t ah u n ke6-10 1,645,245 2,488,663 - 6-10th years - t ah u n ke11-15 1,744,505 1,626,554 - 11-15th years - t ah u n ke16-20 1,313,293 1,987,465 - 16-20th years - t ah u n ke20 d an seleb ih n ya 1,378,164 1,327,756 - 20th year and beyond 18. Kepentingan Non Pengendali 18. Non-Controlling Interest Akun ini merupakan kepentingan non pengendali, sebagai berikut: This accounts represents non-controlling interest are as follows: Laba Rugi Laba Rugi Komprehensif Komprehensif Perubahan Tahun Berjalan Perubahan Tahun Berjalan Tahun Berjalan Comprehensive Tahun Berjalan Comprehensive 31 Des 2014 Changes Income Loss 31 Des 2015 Changes Income Loss 31 Des 2016 Dec 31, 2014 for the Year for the Year Dec 31, 2015 for the Year for the Year Dec 31, 2016 USD USD USD USD USD USD USD Entitas AnakSubsidiaries PT Win t er m ar 203,842 -- 5,693 198,149 -- 19,281 178,868 PT Sen t o saseg ar a Mu lia Sh ip p in g 253,069 5,800 2,040 249,309 6,600 4,555 247,264 PT Ham m ar Mar in e Of f sh o r e 764,711 -- 177,209 941,920 131,660 168,197 905,383 PT PSV In d o n esia 15,219,093 -- 1,092,737 14,126,356 -- 1,894,197 12,232,159 PT Ar ial Niag a Nu san t ar a 348,873 2,952 1,933 343,988 2,940 2,309 338,739 PT Win p an Of f sh o r e 2,733,951 -- 385,174 2,348,777 -- 69,731 2,279,046 PT Win Of f sh o r e 15,217,633 -- 2,451,466 12,766,167 -- 6,920,110 5,846,057 PT WM Of f sh o r e 8,137,711 -- 2,126,429 6,011,282 -- 139,272 6,150,554 PT Fast Of f sh o r e In d o n esia 3,475,989 -- 1,827,046 5,303,035 -- 2,024,590 7,327,625 Win t er m ar B Sd n Bh d -- 707 29 678 -- 1,411 2,089 Total 46,354,872 8,045 4,057,166 42,289,661 122,120 6,903,997 35,507,784