LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 88 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued Liabilitas imbalan kerja karyawan adalah sebagai berikut: The liabilities for employees’ benefits are as follows: 31 Maret 2016 31 Desember 2015 31 Desember 2014 31 Desember 2013 31 Desember 2012 March 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013 31 Desember 2012 Nilai kini liabilitas Present value of defined imbalan kerja 205.782.268 195.397.043 204.203.608 186.668.986 139.754.370 benefits obligation Rugi aktuarial yang Unrecognized actuarial belum diakui - - 18.896.778 32.489.552 9.026.793 losses Biaya jasa lalu yang Unrecognized past service belum diakui - - 1.856.410 2.378.394 835.032 cost Liabilitas imbalan kerja, yang dilaporkan Employee benefits liability sebelumnya 205.782.268 195.397.043 183.450.420 151.801.040 129.892.545 as previously reported Nilai wajar aset program 51.842.845 51.842.845 54.851.360 48.549.548 53.547.485 Fair value of plan assets Penyajian kembali - - 20.753.188 34.969.858 43.963.730 Restatement Liabilitas imbalan Employee benefit liability - kerja - neto 153.939.423 143.554.198 149.352.248 138.221.350 120.308.790 net Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut: Movements in the present value of the benefits obligations are as follows: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Saldo awal 195.397.043 204.203.608 Balance at beginning Biaya jasa kini 6.806.265 26.530.561 Current service cost Biaya bunga 3.580.185 19.022.566 Interest cost Ekspektasi pembayaran imbalan 1.225 13.720.751 Expected benefit payment Keuntungan yang diakui segera pada pendapatan Gain recognized in other komprehensif lain - 45.677.582 comprehensive income Pengurangan dari dekonsolidasi Disposal due to deconsolidation entitas anak - 1.090.111 of subsidiaries Penambahan dari akuisisi Additions due to acquisitions pada entitas anak - 391.381 of subsidiaries Dampak perubahan asumsi Efect of changes in actuarial aktuaria - 4.987.667 assumptions Liabilitas atas transfer karyawan - 1.968.934 Liability of transferred employees Imbalan terminasi - 830.305 Termination benefit Pengakuan masa kerja karyawan - 1.888.333 Recognition of past services Saldo Akhir 205.782.268 195.397.043 Balance at ending Mutasi liabilitas imbalan kerja karyawan adalah sebagai berikut: The Movements in the employee benefits liability are as follows: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Saldo awal, yang dilaporkan Balance at beginning as previously sebelumnya 143.554.198 149.352.248 reported Beban imbalan kerja 10.386.450 50.306.968 Employee benefit expense Iuran yang dibayarkan - 1.525.288 Contributions Pembayaran selama tahun berjalan 1.225 20.688.224 Payment during the year Pengurangan dari dekonsolidasi Disposal due to deconsolidation, entitas anak - 1.090.111 subsidiaries Pendapatan komprehensif lain - 32.801.395 Other comprehensive income Saldo Akhir 153.939.423 143.554.198 Balance at ending The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 89 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES