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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)20. LIABILITAS IMBALAN KERJA (lanjutan) 20. EMPLOYEE BENEFITS LIABILITY (continued)Liabilitas imbalan kerja jangka panjangLiabilitas imbalan kerja jangka panjangPerusahaan dan entitas anaknya hanya terdiriliabilitas imbalan pascakerja.Perusahaan dan entitas anaknya memberikanimbalan pascakerja kepada karyawannya sesuaidengan Undang-undang KetenagakerjaanNo. 13/2003 tanggal 25 Maret 2003.Pada tahun 2013, Perusahaan dan IBPmenyertakan semua karyawan tetapnya padadana pensiun yang dikelola oleh PT AsuransiJiwa Manulife Indonesia.Long-term employee benefits liabilityThe Company‟s and its subsidiaries‟ long-termemployee benefits liability consists only of postemploymentbenefits.The Company and its subsidiaries provide postemploymentbenefits to their employees based on theprovisions of Labor Law No. 13/2003 datedMarch 25, 2003.In 2013, the Company and IBP registered all of theirpermanent employees in a pension fund managed byPT Asuransi Jiwa Manulife Indonesia.Penyisihan imbalan pasca kerja ditentukanmanajemen berdasarkan perhitungan aktuariadengan menggunakan metode projected-unitcredit.Perhitungan aktuaria untuk tahun 2013ditentukan berdasarkan laporan penilaianaktuaria pada tanggal31 Desember 2013 dari PT Sienco AktuarindoUtama, aktuaris independen.a. Rincian dari liabilitas imbalan pascakerjaadalah:Provisions for post-employment benefits aredetermined by management based on the actuarialcalculations using the projected-unit-credit method.The actuarial calculations for 2013 were determinedbased on the actuarial valuation reports as ofDecember 31, 2013 of PT Sienco Aktuarindo Utama,an independent actuary.a. Details of post-employment benefits liability areas follows:31 Maret / March 31, 31 Desember/December 31,2014 2013 2012 2011Nilai kini liabilitas imbalanPresent value of employee benefitskerja 1.120.711 1.186.144 1.507.243 1.257.538 obligationNilai wajar aset program - (117.672) - - Fair value of plan assetsKeuntungan (kerugian)aktuarial yang belum diakui - 10.685 (96.418) (62.774) Unrecognized actuarial gain (loss)Biaya jasa lalu yang belumUnrecognized non-vested pastdiakui - (24.790) (281.906) (315.007) service costNeto 1.120.711 1.054.367 1.128.919 879.757 Net76