UANG MUKA DITERIMA ADVANCES RECEIVED LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY

855 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 18. LIABILITAS IMBALAN KERJA lanjutan 18. EMPLOYEE BENEFITS LIABILITY continued Asumsi aktuaria yang digunakan dalam menentukan beban dan liabilitas imbalan kerja adalah sebagai berikut: Actuarial assumptions used in determining employee benefit expense and liability are as follows: Usia Pensiun Normal 58 TahunYears Normal Pension Age Tingkat Diskonto 8,7 2013: 9 Discount Rate Estimasi Kenaikan Gaji Estimated Future di Masa Datang 5 2013: 5 Salary Increase Tingkat Mortalita Tabel Mortalita IndonesiaIndonesian Mortality Table TMI-3 Mortality Rate 2013: Tabel Mortalita IndonesiaIndonesian Mortality Table TMI-2 Tingkat Cacat 10 dari Tingkat Mortalityof Mortality Table Disability Rate Tingkat Pengunduran Diri 1 - 29 tahunyears old: 10 Resignation Rate 30 - 39 tahunyears old: 5 40 - 44 tahunyears old: 3 45 - 49 tahunyears old: 2 50 - 57 tahunyears old: 1 Liabilitas imbalan kerja adalah sebagai berikut: Employee benefits liability is recognized as follows: 30 Juni 31 Des. June 30, 2014 Dec. 31, 2013 Tidak diaudit Diaudit Unaudited Audited Present value of employee Nilai kini liabilitas imbalan kerja 58.234.015.092 50.874.723.089 benefits liability Keuntungan aktuaria Unrecognized actuarial yang belum diakui 19.943.770.591 24.736.199.496 gains Biaya jasa lalu yang belum diakui 7.450.298.649 7.705.774.782 Unrecognized past service cost Total 70.727.487.034 67.905.147.803 Total 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: 30 Juni 31 Des. June 30, 2014 Dec. 31, 2013 Tidak diaudit Diaudit Unaudited Audited Balance at the beginning Saldo awal periodetahun 67.905.147.803 68.778.071.229 of the periodyear Beban imbalan kerja Current periodyear employee periodetahun berjalan 5.036.387.702 3.183.091.968 benefit expense Pembayaran manfaat 2.214.048.471 4.056.015.394 Benefit payments Balance at the End of Saldo Akhir PeriodeTahun 70.727.487.034 67.905.147.803 the PeriodYear 856 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 18. LIABILITAS IMBALAN KERJA lanjutan 18. EMPLOYEE BENEFITS LIABILITY continued