TAXATION continued d. Deferred tax

PT BANK HIMPUNAN SAUDARA 1906 TBK CATATAN ATAS LAPORAN KEUANGAN 30 JUNI 2014, 31 DESEMBER 2013, 2012 DAN 2011 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013, 2012 AND 2011 Expressed in million Rupiah, unless otherwise stated Lampiran – 580– Schedule 26. LIABILITAS IMBALAN PASCA-KERJA KARYAWAN lanjutan 26. POST-EMPLOYEMENT BENEFITS OBLIGATIONS continued Imbalan pensiun lanjutan Pension benefits continued c. Mutasi nilai kini liabilitas c. Movements in the present value of obligation 30 Juni June 2014 31 DesemberDecember 2013 2012 2011 Saldo awal 40,475 53,291 50,791 26,580 Beginning balance Beban jasa kini 3,077 4,403 6,994 3,642 Current service cost Beban bunga 1,720 3,197 3,158 2,728 Interest cost Keuntungankerugian aktuarial 7,856 19,587 1,782 24,310 Actuarial gainloss Imbalan yang dibayar 299 829 5,870 516 Benefit paid Dampak kurtailmen - - - 5,953 Curtailment effect 52,829 40,475 53,291 50,791

d. Mutasi nilai wajar aset program

d. Movement in the fair value of plan assets

30 Juni June 2014 31 DesemberDecember 2013 2012 2011 Saldo awal 34,515 18,759 14,032 12,466 Beginning balance Hasil yang diharapkan dari aset program 1,381 1,501 777 686 Expected return on plan asset Keuntungan aktuarial 400 147 380 270 Actuarial gain Iuran pemberi kerja 4,020 15,060 10,200 8,000 Employer’s contribution Imbalan yang dibayar 274 658 5,870 516 Benefit paid Dampak kurtailmen - - - 6,334 Curtailment effect Saldo akhir 39,242 34,515 18,759 14,032 Ending balance

e. Mutasi liabilitas yang diakui pada laporan

posisi keuangan e. Movements in the liability recognised in the statements of financial position 30 Juni June 2014 31 DesemberDecember 2013 2012 2011 Saldo awal 2,947 31,168 1,962 2,603 Beginning balance Jumlah yang dibebankan Total expense charged in pada laporan laba rugi the statement of komprehensif 3,592 6,451 9,726 7,359 comprehensive income Iuran pemberi kerja 4,046 15,232 10,201 8,000 Employer’s contribution Keuntungankerugian aktuaria program Actuarial gainloss on imbalan pasti yang defined benefit plan diakui pada pendapatan recognised in other komprehensif lainnya 8,256 19,440 29,681 - comprehensive income Saldo akhir 10,749 2,947 31,168 1,962 Ending balance

f. Nilai kini liabilitas yang didanai nilai wajar

aset program dan defisit untuk lima tahun terakhir

f. Present value of funded obligations fair

value of plan assets and defisit for the last five years 30 Juni June 2014 2013 2012 2011 2010 Nilai kini liabilitas 52,829 40,475 53,291 50,791 26,580 Present value of obligations Nilai wajar aset program 39,242 34,515 18,759 14,032 12,466 Fair value of plan assets Defisit 13,587 5,960 34,532 36,759 14,114 Deficit Pengalaman penyesuaian Experience adjustments on pada liabilitas pensiun 7,856 19,587 1,782 24,310 2,247 past service liabilities Pengalaman penyesuaian Experience adjustments on pada aset program 400 147 380 270 344 assets program