PROPERTY, PLANT AND EQUIPMENT continued

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 15. PINJAMAN JANGKA PENDEK

15. SHORT-TERM LOANS 2016

2015 Entitas berelasi dengan Pemerintah Government-related entities PT Bank Mandiri Persero Tbk 1,200,000 100,000 PT Bank Mandiri Persero Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 350,000 200,000 Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 100,000 663,850 Persero Tbk Subjumlah 1,650,000 963,850 Subtotal Pihak ketiga Third parties PT Bank Sumitomo Mitsui PT Bank Sumitomo Mitsui Indonesia 620,000 - Indonesia PT Bank Central Asia Tbk 523 406,925 PT Bank Central Asia Tbk PT Bank Muamalat Indonesia Tbk - 21,695 PT Bank Muamalat Indonesia Tbk Subjumlah 620,523 428,620 Subtotal Jumlah 2,270,523 1,392,470 Total Suku Tanggal bunga Pembayaran Jumlah jatuh Saldo per tahun selama 2016 fasilitas tempo pinjaman Annual Payment Kreditur Entitas Jenis fasilitas Facility Maturity Outstanding interest Jaminan during Creditor Entity Facility type amount date balance rate Collateral 2016 PT Bank Mandiri Persero Tbk PKT Kredit Jangka Rp2,300,000 27 JuniJune 2017 Rp1,200,000 7.50 Mesinmachineries, Rp2,350,000 Pendek peralatanequipment, tanah dan bangunan land and buildings dariof Kaltim-4 Kredit Modal USD15,000,000 23 JuniJune 2017 - 4.00 Mesinmachineries, - Kerja “KMK” peralatanequipment, KMK Rp650,000 23 JuniJune 2017 - 9.00 tanah dan bangunan land and buildings dariof Kaltim-4 PT Bank Rakyat PKT KMK Rp625,000 9 JuliJuly 2017 Rp100,000 9.75 Piutang subsidi Rp1,300,000 Indonesia Subsidy receivables, PerseroTbk bangunanbuildings, mesinmachineries, peralatan pembantu boiler batubara supporting tools of coal boiler KMK USD30,000,000 9 JuliJuly 2017 - 4.25 Piutang subsidi - Subsidy receivables, bangunanbuildings, mesinmachineries, peralatan pembantu boiler batubara supporting tools of coal boiler PT Bank Central PKT Fasilitas kredit USD15,000,000 7 Januari USD39,458 4.25 Piutang dagang - Asia Tbk lokalLocal January 2017 trade receivables, credit facility persediaan pupuk fertiliser inventories Fasilitas kredit Rp1,100,000 7 Januari - 8.90 Piutang dagang Rp350,000 lokalLocal January 2017 trade receivables, credit facility persediaan pupuk fertiliser inventories PT Bank Negara PKT KMK Rp500,000 20 Februari Rp350,000 8.90 Clean basis Rp1,900,000 Indonesia February 2017 PT Bank Sumitomo PKT KMK Rp620,000 31 Oktober Rp620,000 7.35 - - Mitsui Indonesia October 2017 PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 15. PINJAMAN JANGKA PENDEK lanjutan

15. SHORT-TERM LOANS continued

Sesuai dengan ketentuan dalam perjanjian pinjaman, Grup diharuskan untuk menjaga beberapa rasio keuangan tertentu, dimana telah ditaati oleh Grup pada tanggal 31 Desember 2016. Grup juga diharuskan untuk memenuhi beberapa persyaratan dan ketentuan mengenai Anggaran Dasar, kegiatan usaha, dividen, aksi korporasi, kegiatan pembiayaan, dan lainnya. Grup telah memenuhi persyaratan dan ketentuan tersebut. In accordance with the loan agreement, the Group is required to maintain certain financial ratios, with which the Company was in compliance as at 31 December 2016. The Group is also required to comply with certain terms and conditions in relation to its Articles of Association, the nature of the business, dividends, corporate actions, financing activities and other matters. The Group is in compliance with the related terms and conditions. 16. BEBAN AKRUAL 16. ACCRUED EXPENSES 2016 2015 Pembelian bahan baku 579,438 743,016 Purchases of raw material Distribusi produk 89,957 305,951 Product distribution Pembelian suku cadang 63,507 207,735 Purchases of spareparts Umum 25,508 287,550 General Bunga - 14,073 Interest Lain-lain - 51,921 Others Jumlah 758,410 1,610,246 Total Rincian beban akrual - umum sebagai berikut: Detail of accrued expenses - general are as follows: 2016 2015 Operasional 25,508 114,129 Operational Aset tetap - 173,421 Property, plant and equipment Jumlah 25,508 287,550 Total 17. LIABILITAS IMBALAN KERJA JANGKA PENDEK 17. SHORT-TERM EMPLOYEE BENEFITS LIABILITIES 2016 2015 Jasa operasi 282,222 325,700 Bonus Insentif kinerja 47,332 46,350 Performance incentives Lain-lain 40,437 - Others Jumlah 369,991 372,050 Total