CADANGAN JAMINAN PENGELOLAAN LINGKUNGAN DAN KEWAJIBAN KEPEDULIAN

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 66 24. CADANGAN IMBALAN PASCA-KERJA 24. ALLOWANCE FOR POST-EMPLOYMENT BENEFITS Perusahaan menghitung cadangan imbalan pasca-kerja sesuai dengan Undang-Undang Ketenagakerjaan No. 132003. Jumlah karyawan yang berhak atas imbalan kerja tersebut masing-masing sebanyak 147, 135 dan 133 karyawan pada tanggal 30 September 2015, 31 Desember 2014 dan 2013. The Company determines its allowance for post-employment benefits in accordance with Manpower Law No. 13 2003. The number of employees entitled to the benefits was 147, 135 and 133 employees as of 30 September 2015, 31 December 2014 and 2013, respectively. Rincian cadangan imbalan pasca-kerja karyawan adalah sebagai berikut: Detail of the allowance for post-employment benefits is as follows: 31 Desember December 2014 2013 Disajikan Disajikan 30 September kembali kembali 2015 As restated As restated Present value of defined benefit Nilai kini kewajiban imbalan pasti 1.348.097.103 442.611.492 4.972.636.975 obligation Biaya jasa lalu yang belum diakui - - - Unrecognized past service cost Keuntungan kerugian aktuarial yang belum diakui - - - Unrecognized actuarial gain losses Jumlah 1.348.097.103 442.611.492 4.972.636.975 Total Mutasi nilai kini kewajiban imbalan pasti yang diakui pada laporan posisi keuangan adalah sebagai berikut: Movement in the present value of defined benefit obligation recognized in the statement of financial position is as follows: 31 Desember December 2014 2013 Disajikan Disajikan 30 September kembali kembali 2015 As restated As restated Nilai kini kewajiban imbalan yang Present value of funded obligation didanai pada awal tahun 442.611.492 4.972.636.975 4.227.902.782 at the beginning of year Biaya bunga 26.045.795 - 250.687.436 Interest cost Biaya jasa kini 888.209.154 442.611.492 787.994.699 Current service cost Pembayaran imbalan - 4.972.636.975 49.778.846 Benefit payment Penghasilan komprehensif lain 8.769.338 - 244.169.096 Other comprehensive income Saldo akhir 1.348.097.103 442.611.492 4.972.636.975 Ending balance Mutasi liabilitas yang diakui pada laporan posisi keuangan konsolidasian adalah sebagai berikut: Movements in the liability recognised in the consolidated statement of financial position are as follows: 31 Desember December 2014 2013 Disajikan Disajikan 30 September kembali kembali 2015 As restated As restated Saldo awal 442.611.492 4.972.636.975 4.227.902.782 Beginning balance Penambahan selama periode berjalan 905.485.611 3.786.047.057 794.513.039 Addition during the period Penyelesaian selama periode berjalan - 8.316.072.540 49.778.846 Settlement during the period Saldo akhir 1.348.097.103 442.611.492 4.972.636.975 Ending balance These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 67 24. CADANGAN IMBALAN PASCA-KERJA Lanjutan 24. ALLOWANCE FOR POST-EMPLOYMENT BENEFITS