LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 92

23. LIABILITAS IMBALAN KERJA KARYAWAN

Lanjutan

23. EMPLOYEE BENEFITS LIABILITY Continued

Imbalan kerja karyawan disajikan sebagai bagian dari akun “Beban Umum dan Administrasi” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim periode berjalan. Retirement benefits expense is presented as part of “General and Administrative Expenses” in the interim consolidated statements of income and other comprehensive income for the current period. Liabilitas imbalan kerja yang diakui dalam laporan posisi keuangan konsolidasian interim adalah sebagai berikut: Employee benefits liability presented in the interim consolidated statements of financial position is as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 31 Maret 2015 31 Desember2014 March 31, 2015 December 31, 2014 Present value of defined Nilai kini liabilitas 216.415.801 196.762.600 benefits obligation Nilai aset program 112.041.312 105.346.140 Fair value of plan assets Selisih lebih 104.374.489 91.416.460 Excess Beban jasa lalu yang belum Unamortized past-service cost diamortisasi non-vested 267.271 291.569 non-vested Kerugian keuntungan aktuaria Unrecognized actuarial yang belum diakui 42.348.966 40.806.689 losses gains Total 62.292.794 50.901.340 Total Rekonsiliasi liabilitas imbalan kerja karyawan yang disajikan di laporan posisi keuangan konsolidasian interim adalah sebagai berikut: Reconciliation of employee benefits liability presented in the interim consolidated statements of financial position is as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Saldo awal 50.901.340 42.502.566 Beginning balance Beban yang dibebankan selama Expenses charged during tahun berjalan 5.945.120 24.946.185 the year Kontribusi - 10.166.093 Contributions Manfaat yang dibayarkan 5.446.334 6.381.318 Benefits paid Saldo akhir 62.292.794 50.901.340 Ending balance Analisa sensitivitas untuk risiko tingkat diskonto Sensitivity analysis for discount rate risk Dampak pergerakan 1 dalam tingkat tren biaya kesehatan yang diasumsikan di nilai kini liabilitas, dengan seluruh variabel lain tetap adalah sebagai berikut: The effect of a 1 movement in the assumed medical cost trend rates on present value of defined benefits obligation, with all other variables held constant, is as follows: PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 93

23. LIABILITAS IMBALAN KERJA KARYAWAN