Tax Assessments continued TAXATION continued e. Surat Ketetapan Pajak lanjutan

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 582– Schedule 23. LIABILITAS IMBALAN KERJA lanjutan

23. EMPLOYEE BENEFITS OBLIGATION continued Imbalan kerja jangka panjang

Long term employee benefit b. Liabilitas imbalan pasca kerja

b. Post-employment benefits liability

2014 2013 Nilai kini kewajiban imbalan Present value of defined pasti 41,536,787 44,582,711 benefit obligations Kerugian aktuarial yang Unrecognized belum diakui 3,288,673 7,592,315 actuarial loss Jumlah 44,825,460 36,990,396 Total Perubahan liabillitas imbalan pasca kerja di laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The changes in employee benefits obligation in the consolidated statement of financial position as of 31 December 2014 and 2013 are as follows: 2014 2013 Saldo awal tahun 36,990,396 25,063,606 Balance at beginning of the year Beban imbalan pasca kerja tahun Post-employment benefits berjalan 10,928,021 12,517,754 expenses during the year Biaya pesangon pemutusan hubungan kerja 55,806 203,931 Severance payment Pembayaran imbalan pasca kerja Post-employment benefits tahun berjalan 3,037,151 387,033 payments during the year Saldo akhir tahun 44,825,460 36,990,396 Balance at end of the year Mutasi nilai kini kewajiban adalah sebagai berikut: The movement in the present value of obligation are as follow: 2014 2013 Pada awal periode 44,582,711 33,335,375 At the beginning of the period Biaya jasa kini 7,999,936 9,125,319 Current service cost Beban bunga 2,611,596 2,948,675 Interest cost Biaya jasa lalu 85,127 - Past service cost Imbalan yang dibayar 2,976,370 238,998 Benefits paid Keuntungankerugian aktuarial 10,766,213 587,660 Actuarial gainlosses Pada akhir periode 41,536,787 44,582,711 At the end of the period Asumsi-asumsi utama yang digunakan dalam menghitung liabilitas imbalan pasca kerja pada tanggal 31 Desember 2014 dan 2013 adalah sebagaiberikut: The principal assumptions used to determine the post-employment benefits liability as of 31 December 2014 and 2013 are as follows: