Berdasarkan hubungan dan mata uang

included herein are in the Indonesian language. PT BANK DINAR INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT BANK DINAR INDONESIA Tbk NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 54 16. PERPAJAKAN lanjutan 16. TAXATION continued

b. Asetliabilitas pajak tangguhan

b. Deferred tax assetliabilities

31 Desember December 31, 2014 Dikreditkan ke Laporan Laba Rugi Charged Credited to the Income Statement Dibebankan Ke Pendapatan Komprehensif Lainnya Credit to Other comprehensive income 31Desember December 31, 2015 Aset Pajak Tangguhan Deferred Tax - Jasa Produksi - 93.750.000 - 93.750.000 - Production service - Kewajiban Manfaat Karyawan 873.963.384 181.584.438 143.025.934 1.198.573.756 - Employees benefit obligations Jumlah 873.963.384 275.334.438 143.025.934 1.292.323.756 Total 31 Desember December 31, 2013 Dikreditkan ke Laporan Laba Rugi Charged Credited to the Income Statement Dibebankan Ke Pendapatan Komprehensif Lainnya Credit to Other comprehensive income 31 Desember December 31, 2014 Aset Pajak Tangguhan Deferred Tax - Kewajiban Manfaat Karyawan 697.024.119 121.576.298 298.515.563 873.963.384 - Employees benefit obligations Jumlah 697.024.119 121.576.298 298.515.563 873.963.384 Total 17. LIABILITAS IMBALAN KERJA 17. POST EMLPOYEMENT BENEFIT OBLIGATION Liabilitas imbalan kerja untuk tahun yang berakhir pada 31 Desember 2015 2014, dan 2013 merupakan hasil perhitungan aktuaris independen dengan menggunakan metode projected-unit- credit sesuai dengan yang dipersyaratkan oleh PSAK 24 revisi 2013 mengenai imbalan kerja. Liabilities for employee benefits for the year ended December 31, 2015, 2014, and 2013 is based on independent actuarial calculation using the projected-unit-credit as required by PSAK 24 revised 2013 regarding employee benefits. Perhitungan imbalan pasca kerja karyawan pada tanggal 31 Desember 2015, 2014 dan 2013 dilakukan oleh aktuaris independen, Padma Radya Aktuaria berdasarkan laporan aktuaris tertanggal 25 Januari 2016. Calculation of post-employment benefits of employees on December 31, 2015, 2014 and 2013 carried out by an independent actuary, Padma Radya Actuarial based actuarial report dated January 25, 2016. Saldo Imbalan kerja untuk tahun yang berakhir pada tanggal 31 Desember 2015, 2014 dan 2013 adalah masing-masing sebesar Rp4.794.295.027, Rp3.495.853.535 dan Rp2.788.096.477. The balance of employee benefits for the year ended December 31, 2015, 2014 and 2013 were respectively Rp4,794,295,027, Rp3,495,853,535 dan Rp2,788,096,477. 2015 2014 2013 Biaya Manfaat Pasti diakui dalam Laba Rugi Net Defined Benefit Cost recognized in Profit and Loss Biaya jasa kini 708.837.207 390.683.622 413.630.455 Current Service Cost Biaya bunga 285.377.393 208.486.702 195.540.665 Net interest expense Jumlah 994.214.600 599.170.324 609.171.120 Total Biaya Manfaat Pasti diakui dalam Pendapatan Komprehensif lainnya Net Defined Benefit Cost recognized in Other Comprehensive Income Perhitungan kewajiban manfaat pasti 572.103.737 1.194.062.251 1.352.399.229 Remeasurement on the net defined benefit liability Jumlah 572.103.737 1.194.062.251 1.352.399.229 Total