AKRUAL ACCRUALS LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT OBLIGATIONS

PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in billions of Rupiah, unless otherwise stated Halaman - 68 - Page 21. AKRUAL 21. ACCRUALS 2016 2015 Iklan dan promosi 1,362 1,262 Advertising and promotion Komisi penjualan 1,136 1,119 Sales commissions Biaya produksi 679 550 Production cost Utang bunga 491 371 Interest payable Imbalan kerja 427 300 Employee benefit Distribusi, gudang dan pengepakan 302 371 Distribution, warehousing and packaging Pelatihan 130 72 Training Perbaikan dan pemeliharaan 129 103 Repair and maintenance Royalti 127 148 Royalty Jasa tenaga ahli 109 96 Professional fee Layanan purna jual 92 36 After sales service Utilitas 87 80 Utilities Sewa 42 37 Rent Lain-lain 1,061 1,076 Others 6,174 5,621 Lihat Catatan 40 untuk rincian saldo dalam mata uang asing. Refer to Note 40 for details of balances in foreign currencies. 22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFIT OBLIGATIONS 2016 2015 Imbalan pascakerja 2,902 3,029 Post-employment benefits Imbalan kerja jangka panjang lainnya 1,345 1,278 Other long-term employee benefits 4,247 4,307 Bagian jangka pendek 420 451 Current portion Bagian jangka panjang 3,827 3,856 Non-current portion Liabilitas imbalan kerja dihitung oleh PT Milliman Indonesia, aktuaris independen. The employee benefit obligations are valued by PT Milliman Indonesia, independent actuary. Imbalan pascakerja Post-employment benefits Liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The post-employment benefit obligations recognised in the consolidated statements of financial position are as follows: 2016 2015 Nilai kini kewajiban DPA 1 1,089 1,119 Present value of obligation DPA 1 Nilai wajar aset program 946 865 Fair value of plan assets 143 254 Nilai kini kewajiban di luar DPA 1 2,759 2,775 Present value of obligation outside DPA 1 2,902 3,029 PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in billions of Rupiah, unless otherwise stated Halaman - 69 - Page 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE