Pajak Kini lanjutan Current Tax continued

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 61 20. LIABILITAS IMBALAN KERJA lanjutan 20. EMPLOYEE BENEFITS LIABILITY continued Perubahan atas nilai kini liabilitas imbalan pasti sebagai berikut: Changes in the present value of defined benefit obligation are as follows: 2013 2012 Saldo awal tahun 43.495.509.479 28.246.209.000 Balance at the beginning of the year Liabilitas imbalan pasti dari Defined benefit obligation of the entitas anak yang dijual - 1.884.387.000 sold subsidiary Beban jasa kini 3.121.729.367 4.083.833.802 Current service cost Pembayaran manfaat 2.149.300.634 2.899.664.260 Benefits paid Beban bunga 3.384.193.494 1.845.327.540 Interest cost Kerugian keuntungan aktuarial 4.964.505.339 14.104.190.397 Actuarial losses gains Total 42.887.626.367 43.495.509.479 Total Rincian beban imbalan kerja adalah sebagai berikut: The details of employee benefits expense are as follows: 2013 2012 Beban jasa kini 3.896.192.292 4.083.833.802 Current service cost Beban bunga 2.609.730.569 1.845.327.540 Interest cost Amortisasi biaya jasa lalu 14.708.000 14.708.000 Amortization of past service cost Amortisasi rugi aktuarial 691.372.282 303.056.667 Amortization of actuarial loss Neto 7.212.003.143 6.246.926.009 Net Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut: The amounts relating to the employee benefits liabilities are as follows: 2013 2012 2011 2010 2009 Kewajiban imbalan pasti 42.887.626.367 43.495.509.479 28.246.209.000 17.545.980.000 11.383.070.000 Defined benefit obligation Defisit 42.887.626.367 43.495.509.479 28.246.209.000 17.545.980.000 11.383.070.000 Deficit Penyesuaian atas liabilitas Experienced adjustments on imbalan pasti 4.964.505.339 14.104.190.397 5.111.133.000 2.788.594.000 43.441.000 defined benefit liabilities Penyesuaian atas liabilitas imbalan pasti merupakan keuntungan kerugian aktuarial yang berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya. Experience adjustments on employee benefit liabilities represent the actuarial gains losses resulting from the differences between realized and calculated values for the defined benefit obligations. Analisa sensitivitas untuk risiko tingkat diskonto Sensitivity analysis for discount rate risk Pada tanggal 31 Desember 2013, jika tingkat diskonto meningkat sebesar 1 poin dengan semua variabel konstan, maka liabilitas imbalan kerja lebih rendah sebesar Rp424 juta, sedangkan jika tingkat diskonto menurun 1 poin, maka liabilitas imbalan kerja lebih tinggi sebesar Rp498 juta. As of December 31, 2013, if the discount rate is higher one point with all other variables held constant, the employee benefits liability would have been Rp424 million lower, while if the discount rate is lower one point, the employee benefits liability would have been Rp498 million higher. Manajemen Grup telah mereviu asumsi yang digunakan dan berpendapat bahwa asumsi tersebut sudah memadai. Manajemen berkeyakinan bahwa liabilitas imbalan kerja tersebut telah memadai untuk menutupi liabilitas imbalan kerja Grup. The management of the Group has reviewed the assumptions used and agrees that these assumptions are adequate. Management believes that the liability for employee benefits is sufficient to cover the Group’s liability for its employee benefits.