PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 102 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued Liabilitas imbalan kerja karyawan adalah sebagai berikut: The liabilities for employees’ benefits are as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Nilai kini kewajiban 258.916.354 257.884.474 Present value of obligations Nilai wajar aset program 111.150.952 108.532.226 Fair value of plan assets Surplus pada program 147.765.402 149.352.248 Program surplus Kerugian aktuarial yang belum diakui 4.273.153 18.896.778 Unrecognized actuarial losses Biaya jasa lalu yang belum diakui 1.523.252 1.856.410 Unrecognized non-vested past service cost Liabilitas yang diakui dalam Liabilities recognized in laporan posisi keuangan consolidated statements of konsolidasian 141.968.997 128.599.060 financial position Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut: Movements in the present value of the benefits obligations are as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal tahun 257.884.474 236.105.836 Balance at beginning of year Biaya jasa kini 12.293.943 28.698.324 Current service cost Biaya bunga 7.027.355 20.655.546 Interest cost Nilai kini kewajiban atas karyawan Present value of obligation of transferred yang ditransfer - 177.597 employees Penjabaran mata uang asing - 15.686 Effect of foreign currency translation Ekspektasi pembayaran manfaat 17.381.854 11.759.749 Expected benefit payment Laba aktuarial - 8.378.436 Actuarial gain Effect of changes in actuarial Dampak perubahan asumsi aktuarial - 4.580.063 assumptions Dampak kurtailmen 182.547 2.774.154 Effect of curtailment Dampak penyelesaian - 276.113 Impact of settlement Pengurangan dari dekonsolidasi Disposal due to deconsolidation entitas anak 1.090.111 - of subsidiaries Saldo akhir tahun 258.916.354 257.884.474 Balance at end of year Mutasi liabilitas imbalan kerja adalah sebagai berikut: The movements of the employee benefits liabilities are as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 128.599.060 103.251.492 Beginning balance Beban tahun berjalan 16.338.912 39.111.854 Current year expense Pembayaran manfaat 1.124.999 10.696.047 Benefit payments Iuran yang dibayarkan 753.865 3.068.239 Contributions Pengurangan dari penjualan entitas anak Disposal due to sale of subsidiaries dengan hilang pengendalian 1.090.111 - with loss control Saldo akhir 141.968.997 128.599.060 Ending balance The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 103 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES