LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM EMPLOYEE BENEFITS LIABILITY

language. PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 50

20. LIABILITAS IMBALAN

KERJA JANGKA PANJANG 20. LONG-TERM EMPLOYEE BENEFITS LIABILITY Liabilitas imbalan kerja jangka panjang Perusahaan hanya berhubungan dengan liabilitas imbalan pascakerja. Imbalan ini tidak didanai. The Company’s long-term employee benefits liability relates only to post-employment benefits. These benefits are unfunded. Penyisihan imbalan pasca kerja diestimasi manajemen berdasarkan perhitungan aktuaria dengan menggunakan metode projected-unit-credit. Perhitungan aktuaria untuk tahun 2016 dan 2015 ditentukan berdasarkan laporan penilaian aktuaria pada tanggal 31 Desember 2016 dan 2015 dari PT Dayamandiri Dharmakonsilindo, aktuaris independen, masing-masing bertanggal 17 Januari 2017 dan 15 Februari 2016. Provisions for post-employment benefits are estimated by management based on the actuarial calculations using the projected-unit-credit method. The actuarial calculations for 2016 and 2015 were determined based on the actuarial valuation reports as of December 31, 2016 and 2015 of PT Dayamandiri Dharmakonsilindo, the independent actuary, dated January 17, 2017 and February 15, 2016, respectively. Komponen beban imbalan pascakerja yang diakui dalam laba rugi dan jumlah liabilitas imbalan pascakerja yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: The components of post-employment benefits expense recognized in profit or loss and post- employment benefits liability recognized in the consolidated statement of financial position are as follows: a. Rincian total beban imbalan kerja: a. Details of total employee benefits expense: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Biaya jasa kini 12.893.429.154 11.539.467.000 Current service costs Laba kurtailmen 13.990.312.000 - Curtailment gain Biaya bunga 3.994.602.000 3.258.001.000 Interest costs Penyesuaian perubahan Adjusment due to the change of umur pensiun - 1.170.998.000 retirement age Total beban imbalan kerja 2.897.719.154 13.626.470.000 Total employee benefits expense b. Perubahan liabilitas imbalan kerja adalah: b. Movements in employee benefits liability: 31 Desember 2016 31 Desember 2015 December 31, 2016 December 31, 2015 Saldo awal tahun 67.634.247.637 45.055.623.637 Balance at beginning of year Beban imbalan kerja 2.897.719.154 13.626.470.000 Employee benefits expense Rugi aktuarial 18.114.254.000 9.103.963.000 Actuarial loss Pembayaran 14.938.716.000 151.809.000 Payments Saldo akhir tahun 73.707.504.791 67.634.247.637 Balance at the end of year