DIVIDEN KAS DAN CADANGAN UMUM CASH DIVIDENDS AND GENERAL RESERVE

the Indonesian language. PT ABM INVESTAMA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal tersebut Dinyatakan dalam Dolar Amerika Serikat Kecuali Dinyatakan Lain PT ABM INVESTAMA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in United States Dollar Unless Otherwise Stated 138

30. LIABILITAS IMBALAN

KERJA JANGKA PANJANG lanjutan 30. LONG-TERM EMPLOYEE BENEFIT LIABILITY continued a. Beban Imbalan Kerja Neto a. Net Employee Benefits Expense Tidak didanaiUnfunded plan Imbalan jangka Imbalan panjang pasca kerja lainnya Post Other Didanai employee long-term Total Funded benefit benefit Total 31 Desember 2013 December 31, 2013 Biaya jasa kini 351.581 3.107.619 473.845 3.933.045 Current service cost Biaya bunga 323.285 623.020 120.383 1.066.688 Interest cost Pengembalian aset program yang diharapkan 323.234 - - 323.234 Expected return on plan assets Rugi aktuaria - neto 1.207 145.334 198.831 342.958 Net actuarial losses Past service cost Biaya jasa lalu - non-vested - 32.613 1.975 34.588 non-vested Keuntungan pada pembatasan Effect of any curtailment or dan penyelesaian 112.379 883.235 26.000 1.021.614 settlement Pembayaran masukkeluar 17.126 22.427 1.376 40.929 Transfer inout Beban imbalan kerja neto 255.172 3.047.778 770.410 4.073.360 Net employee benefits expense 31 Desember 2012 December 31, 2012 Biaya jasa kini 448.953 2.885.573 454.140 3.788.666 Current service cost Biaya bunga 415.766 681.598 126.574 1.223.938 Interest cost Rugi aktuaria - neto 6.631 400.810 150.227 557.668 Net actuarial losses Biaya jasa lalu - non-vested - 15.598 - 15.598 Past service cost - non-vested Pengembalian aset program yang diharapkan 458.001 - - 458.001 Expected return on plan asset Keuntungan pada pembatasan Effect of any curtailment or dan penyelesaian - 903.535 74.055 977.590 settlement Lain-lain - 9.191 3.257 12.448 Others Beban imbalan kerja neto 413.349 3.070.853 653.629 4.137.831 Net employee benefits expense

b. Liabilitas Imbalan Kerja Karyawan

b. Liability for Employee Benefits

Rincian liabilitas imbalan kerja neto Details of the net liability for employee benefits 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Didanai Tidak didanai Total Didanai Tidak didanai Total Funded Plan Unfunded Plan Total Funded Plan Unfunded Plan Total Nilai kini liabilitas Present value of employee imbalan kerja karyawan 4.792.927 14.744.865 19.537.792 6.437.278 14.625.318 21.062.596 benefits obligation Nilai wajar aset program 4.247.630 - 4.247.630 5.537.529 - 5.537.529 Fair value of plan assets Nilai kini liabilitas imbalan Present value of employee kerja karyawan - neto 545.297 14.744.865 15.290.162 899.749 14.625.318 15.525.067 benefits obligation - net Keuntungan kerugian aktuaria Unrecognized actuarial yang belum diakui 102.699 2.051.775 1.949.076 160.092 2.343.540 2.503.632 gain losses Past service cost - Biaya jasa lalu - non-vested - 105.110 105.110 - 148.672 148.672 non-vested Liabilitas imbalan Long-term employee kerja jangka panjang 647.996 12.587.980 13.235.976 739.657 12.133.106 12.872.763 benefit liability