LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY

614 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 18. LIABILITAS IMBALAN KERJA lanjutan 18. EMPLOYEE BENEFITS LIABILITY continued Mutasi liabilitas imbalan kerja di laporan posisi keuangan konsolidasian adalah sebagai berikut: Movement of employee benefits liability in the consolidated statements of financial position is as follows: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Balance at the beginning Saldo awal periodetahun 67.905.147.803 68.778.071.229 57.216.935.374 45.390.883.810 of the periodyear Beban imbalan kerja Current periodyear employee periodetahun berjalan 2.850.415.136 3.183.091.968 12.824.178.905 13.206.718.189 benefit expense Pembayaran manfaat 1.154.597.071 4.056.015.394 1.263.043.050 1.380.666.625 Benefit payments Balance at the End of Saldo Akhir PeriodeTahun 69.600.965.868 67.905.147.803 68.778.071.229 57.216.935.374 the PeriodYear Perubahan atas nilai kini liabilitas imbalan pasti sebagai berikut: Changes in the present value of defined benefit obligation are as follows: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Balance at the beginning of Saldo awal periodetahun 50.874.723.089 62.985.586.919 59.657.292.570 54.679.499.219 the periodyear Beban jasa kini 1.776.218.897 4.819.317.006 6.117.079.768 6.030.344.540 Current service cost Pembayaran manfaat 1.154.597.071 4.056.015.394 1.263.043.050 1.380.666.625 Benefit payments Beban bunga 1.458.247.955 3.586.385.909 4.139.687.267 5.361.829.147 Interest cost Kerugian keuntungan aktuarial 4.430.588.425 16.460.551.351 5.665.429.636 5.033.713.711 Actuarial losses gains Total 57.385.181.295 50.874.723.089 62.985.586.919 59.657.292.570 Total Rincian beban imbalan kerja tahun berjalan adalah sebagai berikut: The details of employee benefit expense are as follows: 30 AprilApril 30, 31 DesemberDecember 31, 2013 Tidak Diaudit 2014 Unaudited 2013 2012 2011 Beban jasa kini 1.776.218.897 2.216.552.167 4.819.317.006 6.117.079.768 6.030.344.540 Current service cost Beban bunga 1.458.247.955 1.213.458.776 3.586.385.909 4.139.687.267 5.361.829.147 Interest cost Amortization of past Amortisasi biaya jasa lalu 170.317.421 170.317.421 510.952.266 510.952.266 510.952.268 service cost Amortization of actuarial Amortisasi rugi laba aktuaria 554.369.137 1.427.382.049 5.733.563.213 2.056.459.604 1.303.592.234 losses gains Total 2.850.415.136 2.172.946.315 3.183.091.968 12.824.178.905 13.206.718.189 Total Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut: The amounts relating to the employee benefits liabilities are as follows: 2014 2013 2012 2011 2010 Liabilitas imbalan pasti 57.385.181.295 50.874.723.083 62.985.586.919 59.657.292.570 54.679.499.219 Defined benefit obligation Defisit 57.385.181.295 50.874.723.083 62.985.586.919 59.657.292.570 54.679.499.219 Deficit Penyesuaian atas liabilitas Experience adjustments on imbalan pasti 4.430.588.425 16.460.551.351 5.665.429.636 5.033.713.711 2.498.464.979 defined benefit obligation Penyesuaian atas liabilitas imbalan pasti merupakan keuntungan kerugian aktuarial yang berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya. Experience adjustments on employee benefits liability represent the actuarial gains losses resulting from the differences between realized and calculated values for the defined benefit obligations. 615 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 18. LIABILITAS IMBALAN KERJA lanjutan 18. EMPLOYEE BENEFITS LIABILITY continued