LIABILITAS IMBALAN PASCAKERJA lanjutan PROVISION

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan 31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2012 and December 31, 2011 and Nine months ended September 30, 2012 and 2011 Expressed in United States Dollar, unless otherwise stated 62 22. LIABILITAS IMBALAN PASCAKERJA lanjutan 22. PROVISION FOR POST-EMPLOYEMENT BENEFITS continued Perhitungan aktuaria tersebut menggunakan metode Projected Unit Credit dengan asumsi- asumsi sebagai berikut: The actuarial valuations were carried out using the Projected Unit Credit method with the following assumptions: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Tingkat bunga diskonto per tahun 6-6.5 6,5-7 Interest discount rate per annum Tingkat kenaikan gaji per tahun 6-8 6-10 Salary increment rate per annum Usia pensiun normal 55 55 Normal pension age Tingkat mortalita kematian TMI99 TMI99 Mortality rates Rekonsiliasi nilai kini liabilitas imbalan pascakerja dengan jumlah liabilitas yang dilaporkan dalam laporan posisi keuangan konsolidasian interim tanggal-tanggal 30 September 2012 dan 31 Desember 2011 adalah sebagai berikut: The reconciliation between the present value of employee benefits liability and liability reported in the tstatements of interim consolidated financial position as of September 30, 2012 and December 31, 2011are as follows: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Present value of provision for Nilai kini liabilitas imbalan pascakerja 3.202.104 1.320.020 post-employment benefits Rugi aktuarial yang belum diakui 1.243.893 83.775 Unrecognized actuarial losses Beban jasa lalu yang belum Unrecognized past service cost diakui - non vested 295.412 44.238 - non vested Liabilitas 1.662.799 1.192.007 Liability Mutasi liabilitas imbalan pascakerja adalah sebagai berikut: Movement in the employee benefits liability are as follows: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Saldo awal 1.192.007 638.103 Beginning balance Beban 470.792 558.484 Expenses Pembayaran manfaat - 4.580 Benefit payment Liabilitas yang diakui di laporan Liability recognized in the consolidated posisi keuangan konsolidasian 1.662.799 1.192.007 statements of financial position Beban imbalan pascakerja karyawan yang diakui dalam laporan laba rugi komprehensif adalah sebagai berikut: The post-employment benefits expenses recognized in the statements of comprehensive income consist of the following: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Beban jasa kini 445.871 575.719 Current services cost Beban bunga 22.348 65.612 Interest cost Kerugian keuntungan aktuarial Net actuarial losses neto yang diakui 2.490 83.179 gains recognized Amortisasi beban jasa lalu 83 332 Amortization of past service cost Total beban 470.792 558.484 Total expenses PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan 31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2012 and December 31, 2011 and Nine months ended September 30, 2012 and 2011 Expressed in United States Dollar, unless otherwise stated 63 23. MODAL SAHAM 23. SHARE CAPITAL