BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES

Indonesian language. PT MULTISTRADA ARAH SARANA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT MULTISTRADA ARAH SARANA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in US Dollars, Unless Otherwise Stated 75

23. KOMITMEN DAN

PERJANJIAN YANG SIGNIFIKAN lanjutan 23. SIGNIFICANT COMMITMENTS AND AGREEMENTS continued g. Pada tanggal 10 April 2013, Perusahaan mengadakan Perjanjian Jual Beli Tenaga Listrik dengan PT PLN Persero Distribusi Jawa Barat dan Banten “PLN” dalam rangka peningkatan daya listrik bagi Perusahaan, dengan rincian mengenai ketentuan teknis, penyediaan instalasi, biaya pemasangan dan tarif listrik seperti diuraikan dalam perjanjian tersebut. g. On April 10, 2013, the Company entered into a Sale and Purchase of Power Agreement with PT PLN Persero Distribution of West Java and Banten “PLN” in relation with additions to the electric power supply to the Company, with details related to the technical specification, availment of installations, installment costs and tariff of electricity as stipulated in the agreement. h. Perusahaan memiliki perjanjian kerjasama sponsor dengan Manchester United Football Club Limited dengan nilai kontrak US2.800.000 sampai dengan tanggal 31 Mei 2016. h. The Company has a sponsorship agreement with Manchester United Football Club Limited with a contract value amounting to US2,800,000 and valid until May 31, 2016. 24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFITS LIABILITY Kelompok Usaha mencatat penyisihan imbalan kerja untuk memenuhi imbalan minimum yang diwajibkan untuk dibayar kepada karyawan yang memenuhi persyaratan sesuai dengan Undang- undang Tenaga Kerja dan kebijakan Kelompok Usaha yang tertuang dalam perjanjian kesepakatan bersama. Group has made provisions for employee service entitlements in order to meet the minimum benefits required to be paid to qualified employees, as stipulated under the Labor Law and the Group’s policy as stipulated in the collective labor agreement. Penyisihan imbalan kerja tersebut diestimasi berdasarkan perhitungan aktuaria dengan menggunakan metode “projected unit credit”. The provision for employee benefits was estimated based on actuarial calculation using the “projected unit credit” method. Rincian Beban Imbalan Kerja Details of Employee Benefits Expense 2014 2013 Beban jasa kini 1.651.714 2.574.768 Current service cost Beban bunga 740.558 643.031 Interest cost Laba atas kurtailmen dan penyelesaian 355.350 744.563 Gain on curtailment and settlement Amortisasi beban jasa lalu - 625.896 Amortization of past-service cost Net actuarial loss recognized Rugi neto aktuaria tahun berjalan - 165.384 during the year Jumlah beban imbalan kerja, neto 2.036.922 3.264.516 Employee benefits expense, net Rincian Liabilitas Imbalan Kerja Neto Details of Net Liabilities for Employee Benefits 2014 2013 Present value of future Nilai kini liabilitas imbalan kerja 10.987.824 8.681.926 benefits obligation Kerugian aktuaria belum diakui 1.234.322 336.250 Unrecognized actuarial loss Neto 9.753.502 8.345.676 Net