UANG MUKA DAN DEPOSIT PELANGGAN CUSTOMERS’ ADVANCES AND DEPOSIT

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun-tahun yang Berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 88

25. LIABILITAS IMBALAN

KERJA JANGKA PANJANG lanjutan 25. LONG-TERM EMPLOYEE BENEFIT LIABILITY continued 2014 2013 Penyesuaian atas revisi imbalan 61.890.808 - Adjustment for revise of benefits Mutasi masuk 287.079.000 139.091.694 Mutation in Pembayaran manfaat 2.033.317.474 834.934.535 Benefits paid Saldo akhir 56.669.125.431 45.364.623.685 Ending balance Riwayat penyesuaian pengalaman adalah sebagai berikut: The history of experience adjustments is as follows: Selain program imbalan pasti, NGI juga mengakui program pensiun pasti dari Hotel yang dikelola oleh Dana Pensiun Bersama Ikrar Abadi. Iuran pensiun ditentukan sebesar 8 dari gaji bulanan karyawan, dimana 5 merupakan kontribusi oleh Hotel. NGI mengakui imbalan pasca kerja tanpa pendanaan atas kekurangan antara imbalan yang tersedia dalam program dana pensiun dengan imbalan pasca kerja imbalan pasti berdasarkan Undang- undang No. 132013. In addition to defined benefit plan, NGI also recognizes defined pension plan of the Hotel, which is managed by Dana Pensiun Bersama Ikrar Abadi. The contribution is determined as 8 of the employee’s monthly salary of which 5 is contributed by the Hotel. NGI recognizes as unfunded defined benefits the shortage of employee benefits under the defined contribution plans against the employee entitlement under the post-employment benefit based on Labor Law No. 132013. Beban yang diakui di laporan laba rugi komprehensif konsolidasian terkait program pensiun dar NGI adalah: Amounts recognized in consolidated statements of comprehensive income in respet of NGI’s pension plans are as follows: 2014 2013 Biaya jasa kini 2.171.855.938 2.495.472.127 Current service cost Biaya bunga 353.397.003 169.716.911 Interest cost Keuntungan aktuarial 379.596.103 375.623.314 Actuarial gains Total 2.145.656.838 2.289.565.724 Total Jumlah yang termasuk dalam laporan posisi keuangan yang timbul dari kewajiban Hotel sehubungan dengan program pensiun adalah sebesar Rp5.910.242.627 dan Rp4.454.736.949 masing-masing pada tanggal 31 Desember 2014 dan 2013. The amounts included in the statements of financial position arising from the Hotel’s obligation in repect of the pension plan amounted to Rp5,910,242,627 and Rp4,454,736,949 as of December 31, 2014 and 2013, respectively. 31 DesemberDecember 31, 2014 2013 2012 2011 2010 Rp ‘000 Rp ‘000 Rp ‘000 Rp ‘000 Rp ‘000 Nilai kini kewajiban imbalan pasti 56.669.125 45.364.624 30.956.688 24.828.157 14.690.532 Present value of defined benefit obligation Penyesuaian pengalaman liabilitas program 506.416 535.758 911.400 400.706 150.011 Experience adjustments on plan liabilities