LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’ PAJAK PENGHASILAN INCOME TAXES

are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan untuk Periode Enam Bulan yang berakhir 30 Juni 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2012 Unaudited and December 31, 2011 Audited and for the Six Month Period ended June 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 89

20. LIABILITAS DIESTIMASI

ATAS KESEJAHTERAAN KARYAWAN lanjutan

20. ESTIMATED LIABILITY FOR EMPLOYEES’

BENEFITS continued Estimasi liabilitas atas imbalan kerja karyawan di laporan posisi keuangan konsolidasian adalah sebagai berikut: The estimated liability for employees’ benefits recognized in the consolidated statements of financial position is as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Nilai kini kewajiban yang tidak didanai 127.541.065 157.345.619 Present value of unfunded obligations Biaya jasa lalu yang belum diakui 367.898 3.826.311 Unrecognized past service cost Kerugian aktuarial yang belum diakui 16.444.368 43.968.029 Unrecognized actuarial losses Nilai wajar aset program 50.538.458 49.759.983 Fair value of plan assets Liabilitas neto 60.190.341 59.791.296 Net liabilities Mutasi liabilitas diestimasi atas kesejahteraan karyawan adalah sebagai berikut: The movements of the estimated liability for employees’ benefits are as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Saldo awal 62.319.046 45.521.144 Beginning balance Penambahan dari akuisisi Entitas Additions due to acquisitions of Anak Catatan 1d - 3.774.514 Subsidiaries Note 1d Beban laba periode berjalan 3.778.273 21.376.425 Current period expense gain Pembayaran manfaat 5.906.978 7.936.736 Benefit payments Iuran yang dibayarkan - 2.944.051 SubscriptionsPremium paid Saldo akhir periode 60.190.341 59.791.296 Balance at end of the period 21. PAJAK PENGHASILAN 21. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: 30 Juni 2012 30 Juni 2011 June 30, 2012 June 30, 2011 Tahun berjalan Current year Entitas Anak 125.417.355 146.174.551 Subsidiaries Tangguhan Deferred Perusahaan 1.729.373 1.374.421 Company Entitas Anak 38.628.753 10.555.335 Subsidiaries Total 40.358.126 9.180.914 Total Neto 165.775.481 136.993.637 Net are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan untuk Periode Enam Bulan yang berakhir 30 Juni 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2012 Unaudited and December 31, 2011 Audited and for the Six Month Period ended June 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 90 21. PAJAK PENGHASILAN lanjutan 21. INCOME TAXES continued