LIABILITAS IMBALAN KERJA EMPLOYEES’ BENEFITS LIABILITIES

307 The original consolidated financial statements included herein are in Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal- tanggal 30 Juni 2014 dan 2013 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Periods Ended June 30, 2014 and 2013 and Years Ended December 31, 2013, 2012 and 2011 Expressed in US Dollar, unless Otherwise Stated 108 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEES’ BENEFITS LIABILITIES continued c. Mutasi liabilitas imbalan kerja: c. The movements in the employees’ benefits liabilities: 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Saldo awal 577.617 566.713 300.246 202.344 Beginning balance Beban imbalan kerja Employees’ benefits Catatan 28 43.486 128.021 285.160 99.621 expense Note 28 Rugi laba selisih kurs 10.613 117.117 18.693 1.719 Foreign exchange loss gains Saldo Akhir 631.716 577.617 566.713 300.246 Ending balance d. Perubahan atas nilai kini liabilitas imbalan pasti: d. The changes in the present value of defined benefit obligation: 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Saldo awal 747.134 1.016.054 388.945 256.389 Beginning balance Beban jasa kini 19.973 84.112 244.999 83.436 Current service cost Beban bunga 11.613 22.006 35.274 19.053 Interest cost Kerugian keuntungan aktuarial 12.762 231.546 384.050 33.302 Actuarial losses gains Rugi laba selisih kurs 1.626 143.492 37.214 3.235 Foreign exchange loss gains Total 793.108 747.134 1.016.054 388.945 Total e. Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut: e. The amounts relating to the employees’ benefits liabilities are as follows: 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Liabilitas imbalan pasti 793.108 747.134 1.016.054 388.945 Defined benefit obligation Defisit 793.108 747.134 1.016.054 388.945 Deficit Penyesuaian atas liabilitas Experienced adjustments on imbalan pasti 12.762 231.546 384.050 33.302 defined benefit obligation Penyesuaian atas liabilitas imbalan pasti merupakan kerugian keuntungan aktuarial yang berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya. Experience adjustments on employee benefit liabilities represent the actuarial losses gains 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 30 Juni 2014, jika tingkat diskonto meningkat sebesar 1 persen dengan semua variabel konstan, maka liabilitas imbalan kerja lebih rendah sebesar AS48.261, sedangkan jika tingkat diskonto menurun 1 persen, maka liabilitas imbalan kerja lebih tinggi sebesar AS57.903. As of June 30, 2014, if the discount rate is higher one percent with all other variables held constant, the employee benefits liabilities would have been USD48,261 lower, while if the discount rate is lower one percent, the employee benefits liabilities would have been USD57,903 higher. 308 The original consolidated financial statements included herein are in Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal- tanggal 30 Juni 2014 dan 2013 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Periods Ended June 30, 2014 and 2013 and Years Ended December 31, 2013, 2012 and 2011 Expressed in US Dollar, unless Otherwise Stated 109 22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEES’ BENEFITS LIABILITIES