LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued

PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal 31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Three Month Periods Ended March 31, 2016 and 2015, Years Ended December 31, 2015 Expressed in US Dollar, unless Otherwise Stated 100 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued c. Mutasi liabilitas imbalan kerja: c. The movements in the employee benefits liabilities: 2015 2014 Saldo awal 661.570 577.617 Beginning balance Kerugian aktuarial yang diakui Actuarial losses recognized pada rugi komprehensif lain in other comprehensive loss sebagai akibat penerapan as result of adoption of PSAK No. 24 Revisi 2013 171.808 - PSAK No. 24 Revised 2013 Beban imbalan kerja 113.224 89.481 Employee benefits expense Laba selisih kurs 142.466 11.655 Foreign exchange gains Saldo Akhir 804.136 655.443 Ending balance Penambahan saldo awal liabilitas imbalan kerja di tahun 2015 termasuk penambahan sehubungan dengan akuisi PT Symbio Lintas Energi oleh PT Sukses Maritime Line, Entitas Anak, dengan saldo awal sebesar US6.127. The addition to beginning balance of employee benefits liabilities in 2015 include addition due to acquisition of PT Symbio Lintas Energi by PT Sukses Maritime Line, a Subsidiary, with beginning balance of USD6,127. d. Perubahan atas nilai kini liabilitas imbalan pasti: d. The changes in the present value of defined benefit obligation: 2015 2014 Saldo awal 806.685 747.134 Beginning balance Beban jasa kini 90.989 48.428 Current service cost Beban bunga 22.232 17.749 Interest cost Rugi laba aktuarial 112.976 79 Actuarial loss gains Laba selisih kurs 228.746 12.674 Foreign exchange gains Total 804.136 800.558 Total e. Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut: e. The amounts relating to the employee s’ benefits liabilities are as follows: 2015 2014 2013 2012 2011 Liabilitas imbalan pasti 804.136 800.558 747.134 1.016.054 388.945 Defined benefit obligation Defisit 804.136 800.558 747.134 1.016.054 388.945 Defined benefit obligation Penyesuaian atas liabilitas Experienced adjustment on imbalan pasti 112.976 79 231.546 384.050 33.302 defined benefit obligation Penyesuaian atas liabilitas imbalan pasti merupakan kerugian keuntungan aktuarial yang berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya. Experience adjustments on employee benefit liabilities represent the actuarial losses gains resulting from the differences between realized and calculated values for the defined benefit obligations. Analisa sensitivitas untuk risiko tingkat diskonto Sensitivity analysis for discount rate risk Pada tanggal 31 Desember 2015, jika tingkat diskonto meningkat sebesar 1 persen dengan semua variabel konstan, maka liabilitas imbalan kerja lebih rendah sebesar AS50.186, sedangkan jika tingkat diskonto menurun 1 persen, maka liabilitas imbalan kerja lebih tinggi sebesar AS55.746. As of December 31, 2015, if the discount rate is higher one percent with all other variables held constant, the employee benefits liabilities would have been USD50,186 lower, while if the discount rate is lower one percent, the employee benefits liabilities would have been USD55,746 higher. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal 31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Three Month Periods Ended March 31, 2016 and 2015, Years Ended December 31, 2015 Expressed in US Dollar, unless Otherwise Stated 101 21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued