TANAMAN PERKEBUNAN PLANTATIONS Tarif pajak Tax rates

PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in billions of Rupiah, unless otherwise stated Halaman - 65 - Page 18. UTANG USAHA lanjutan 18. TRADE PAYABLES continued Utang usaha kepada pihak ketiga per 31 Desember 2013 termasuk utang kepada Grup Komatsu sebesar Rp 5,6 triliun 2012: Rp 2,7 triliun yang dijaminkan dengan letters of credit. Trade payable to third parties as at 31 December 2013 includes Rp 5.6 trillion 2012: Rp 2.7 trillion owing to Komatsu Group which are secured by letters of credit. Lihat Catatan 39 untuk rincian saldo dalam mata uang asing. Refer to Note 39 for details of balances in foreign currencies. 19. LIABILITAS LAIN-LAIN 19. OTHER LIABILITIES 2013 2012 Uang jaminan pembelian dari pelanggan 2,383 2,116 Purchase guarantees from customers dan uang muka penjualan and sales advances Estimasi klaim asuransi 1,270 1,073 Estimated insurance claims Imbalan kontinjensi lihat Catatan 3a 799 640 Contingent consideration refer to Note 3a Utang komisi 209 85 Commission payable Utang premi asuransi 155 111 Insurance premium payable Utang iklan dan promosi 125 229 Advertising and promotion payable Utang fidusia 65 79 Fiduciary payable Utang dividen 48 34 Dividend payable Utang pembiayaan bersama 27 64 Joint financing payable Liabilitas derivatif lihat Catatan 8a 22 28 Derivative liabilities refer to Note 8a Lain-lain 854 965 Others 5,957 5,424 Bagian jangka pendek 5,135 4,742 Current portion Bagian jangka panjang 822 682 Non-current portion Liabilitas lain-lain kepada pihak berelasi per 31 Desember 2013 adalah sebesar Rp 129 miliar 2012: Rp 93 miliar, lihat Catatan 34j. Other liabilities to related parties as at 31 December 2013 was Rp 129 billion 2012: Rp 93 billion, refer to Note 34j. 20. AKRUAL 20. ACCRUALS 2013 2012 Iklan dan promosi 1,521 1,270 Advertising and promotion Komisi penjualan 1,462 1,131 Sales commissions Biaya produksi 509 322 Production cost Utang bunga 459 403 Interest payable Distribusi, gudang dan pengepakan 360 213 Distribution, warehousing and packaging Imbalan kerja 296 309 Employee benefit Royalti 156 129 Royalty Perbaikan dan pemeliharaan 150 117 Repair and maintenance Jasa tenaga ahli 85 96 Professional fee Utilitas 78 44 Utilities Pelatihan 73 65 Training Layanan purna jual 61 22 After sales service Lain-lain 803 946 Others 6,013 5,067 PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in billions of Rupiah, unless otherwise stated Halaman - 66 - Page 21. LIABILITAS IMBALAN KERJA 21. EMPLOYEE BENEFIT OBLIGATIONS 2013 2012 Imbalan pascakerja 2,156 1,965 Post-employment benefits Imbalan kerja jangka panjang lainnya 1,073 982 Other long-term employee benefits 3,229 2,947 Bagian jangka pendek 252 206 Current portion Bagian jangka panjang 2,977 2,741 Non-current portion Liabilitas imbalan kerja dihitung oleh PT Milliman Indonesia, PT Padma Radya Aktuaria dan PT Sienco Aktuarindo Utama, aktuaris independen. The employee benefit obligations are valued by PT Milliman Indonesia, PT Padma Radya Aktuaria and PT Sienco Aktuarindo Utama, independent actuaries. Asumsi aktuarial pokok yang digunakan adalah sebagai berikut: The principal actuarial assumptions used are as follows: 2013 2012 Tingkat diskonto 7.0 - 8.0 6.0 - 7.0 Discount rate Hasil aset program yang diharapkan 9.0 10.0 Expected return on plan assets Kenaikan gaji di masa datang 7.5 7.5 Future salary increases Imbalan pascakerja Post-employment benefits Liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The post-employment benefit obligations recognised in the consolidated statements of financial position are as follows: 2013 2012 Nilai kini kewajiban DPA 1 1,141 1,094 Present value of obligation DPA 1 Nilai wajar aset program 937 972 Fair value of plan assets 204 122 Nilai kini kewajiban di luar DPA 1 2,088 1,991 Present value of obligation outside DPA 1 Biaya jasa lalu yang belum diakui 136 148 Unrecognised past service costs 2,156 1,965