UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES

PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 88 19. LIABILITAS IMBALAN KERJA lanjutan 19. EMPLOYEE BENEFIT LIABILITIES continued a. Imbalan Pensiun lanjutan a. Retirement Benefits continued Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut: Movements in the present value of the defined benefit obligation are as follows: 2017 2016 Tiga Bulan Satu Tahun Three Months One Year Saldo awal periode 700.532 619.150 Balance at beginning of period Beban pensiun yang dibebankan ke laba rugi Pension cost charged to profit or loss Biaya jasa 9.759 32.297 Service costs Bunga neto 15.753 57.870 Net interest Sub-total yang dibebankan ke laba rugi 25.512 90.167 Sub-total included in profit or loss Kerugian keuntungan aktuarial yang diakui sebagai penghasilan Re-measurement losses gains in komprehensif lain other comprehensive income Perubahan asumsi aktuarial atas Actuarial changes arising from changes asumsi finansial - 26.134 in financial assumptions Koreksi aktuarial - 57.245 Experience adjustments Sub-total yang diakui dalam penghasilan komprehensif Sub-total included in other lain - 83.379 comprehensive income Pembayaran selam a periode berjalan 31.442 92.164 Payments during the period Saldo akhir periode 694.602 700.532 Balance at end of period Jumlah nilai kini liabilitas imbalan pasti dan penyesuaian liabilitas program untuk imbalan pensiun adalah sebagai berikut: The amounts of the present value of defined benefit obligation and experience adjustment on plan liabilities for retirement benefits are as follows: 31 Maret 2017 31 Desember 2016 31 Desember 2015 31 Desember 2014 31 Desember 2013 March 31, 2017 December 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013 Nilai kini liabilitas Present value of defined imbalan pasti 694.602 700.532 619.150 564.089 535.500 benefit obligation Penyesuaian liabilitas Experience adjustment on program - 83.379 52.121 12.046 8.868 plan liabilities b. Imbalan Kesehatan Pascakerja b. Post-retirement Healthcare Benefits Perusahaan mulai mengadakan program penggantian biaya rawat inap pascakerja Program kepada semua karyawan tetapnya yang memenuhi persyaratan sejak bulan Maret 2005, sedangkan DAP dimulai pada bulan Januari 2012. Program ini tidak didanai. Perusahaan dan DAP telah menunjuk PT Mercer Indonesia, aktuaris independen, untuk melakukan penilaian atas taksiran liabilitas untuk imbalan kesehatan pascakerja. The Company started to provide post-retirement healthcare benefits the “Plan” to all of its qualified permanent employees since March 2005, while DAP started in January 2012. The Plans are not funded. The Company and DAP have appointed PT Mercer Indonesia, an independent actuary, to conduct a valuation of the expected obligations for post-retirement healthcare benefits. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 89 19. LIABILITAS IMBALAN KERJA lanjutan 19. EMPLOYEE BENEFIT LIABILITIES continued