PERPAJAKAN Lanjutan TAXATION Continued

PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated

21. PERPAJAKAN Lanjutan

21. TAXATION Continued

f. Pendapatanbeban pajak f. Tax incomeexpenses Perusahaan The Company Pajak kini Current tax expenses Pendapatanbeban pajak tangguhan Deferred tax incomeexpenses Entitas anak Subsidiary Pendapatanbeban pajak tangguhan Deferred tax incomeexpenses Jumlah beban pajak Total tax expenses 22. UTANG LAIN-LAIN 22. OTHER PAYABLES Utang pihak berelasi catatan 38 Related parties payable note 38 Asuransi Insurance Lain-lain Others 23. IMBALAN KERJA 23. EMPLOYEE BENEFITS Perusahaan The Company Biaya imbalan kerja dalam laba rugi Employee benefits expenses in profit or loss Biaya jasa kini Current service cost Bunga neto atas liabilitas aset Net interest of liability asset Jumlah biaya yang diakui dalam laporan laba rugi Total expenses recognized in profit or loss Penghasilan komprehensif lain Other comprehensive income Pengukuran kembali: Remeasurements: Keuntungan dan kerugian aktuarial Actuarial gain and loss Perubahan asumsi aktuarial Changes in actuarial assumption Penyesuaian Adjustment Jumlah biaya yang diakui dalam penghasilan Total expenses recognized in other komprehensif lain comprehensive income disajikan kembali, lihat catatan 46 As restated, see note 46 2.358.074 The Group has recorded post-employment benefits in accordance with Man Power Law No. 132003. Total the Companys employees who are entitled rights to post-employment benefits are 524 employees in 2015 and 542 employees in 2014. Total subsidiarys employees who are entitled rights to post-employment benefits are 16 employees in 2015. Movement in the obligation and expense recognized in the statement of profit or loss and other comprehensive income for the years ended December 31, 2015 and 2014: 10.471.681 60.391 8.987 2014 3.520.563 2014 20.106.839 425.067 1.553.729 687.998 1.913.298 3.501.260 18.454.456 2015 17.619.477 16.448.908 4.653.388 Grup membukukan imbalan pasca kerja imbalan pasti untuk karyawan sesuai dengan Undang-Undang Ketenagakerjaan No. 132003. Jumlah karyawan Perusahaan yang berhak atas imbalan pasca kerja tersebut adalah 524 karyawan di tahun 2015 dan 542 karyawan di tahun 2014 dan jumlah karyawan atas entitas anak yang berhak atas imbalan pasca kerja tersebut adalah 16 karyawan. Perubahan liabilitas imbalan pasca-kerja dan beban yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain untuk tahun yang berakhir tanggal 31 Desember 2015 dan 2014: 10.411.290 433.125 - 1.161.582 2015 1.032.525 1.607.265 344.527 1.143.186 2014 19.312.647 3.099.659 20.356.009 - 2015 249.170 66 PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated

23. IMBALAN KERJA Lanjutan

23. EMPLOYEE BENEFITS Continued

Entitas anak Subsidiary Biaya imbalan kerja dalam laba rugi Employee benefits expenses in profit or loss Biaya jasa kini Current service cost Bunga neto atas liabilitas aset Net interest of liability asset Jumlah biaya yang diakui dalam laporan laba rugi Total expenses recognized in profit or loss Penghasilan komprehensif lain Other comprehensive income Pengukuran kembali: Remeasurements: Keuntungan dan kerugian aktuarial Actuarial gain and loss Perubahan asumsi aktuarial Changes in actuarial assumption Penyesuaian Adjustments Jumlah biaya yang diakui dalam penghasilan Total expenses recognized in other komprehensif lain comprehensive income Perusahaan The Company Nilai kini kewajiban imbalan pasti Present value of defined benefit obligation Biaya jasa kini Current service cost Penghasilan atau beban bunga Interest income or expenses Pembayaran manfaat Benefits payment Pengukuran kembali: Remeasurement: Keuntungan dan kerugian dampak Gain and loss effects of changes dari perubahan asumsi keuangan in financial assumption Penyesuaian Adjustments Entitas anak Subsidiary Nilai kini kewajiban imbalan pasti Present value of defined benefit obligation Biaya jasa kini Current service cost Penghasilan atau beban bunga Interest income or expenses Pengukuran kembali: Remeasurement: Keuntungan dan kerugian dampak Gain and loss effects of changes dari perubahan asumsi keuangan in financial assumption Penyesuaian Adjustments Nilai kini liabilitas imbalan pasti akhir periode Consolidated present value for konsolidasian defined benefit liability end of year disajikan kembali, lihat catatan 46 As restated, see note 46 1.143.186 2015 1.066 - 6.736 - 4.137 - 2.358.074 - 2015 2014 62.714 12.702.065 61.648 - 1.066 6.736 - 4.137 - 2.599 60.115 - 22.910.544 18.833.078 1.553.729 61.648 - 22.850.429 980.565 890.810 687.998 1.913.298 1.032.525 1.607.265 18.833.078 - - - Mutasi atas nilai kini kewajiban imbalan pasti pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: 3.099.659 - 18.833.078 Movement in the present value of obligation for defined benefit for the years ended December 31, 2015 and 2014 are as follows: 2014 67