PINJAMAN JANGKA PENDEK SHORT-TERM LOANS

The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 28. KEWAJIBAN IMBALAN KERJA lanjutan 28. EMPLOYEE BENEFITS LIABILITIES continued Program pensiun eks. PNS Pension plan ex. PNS Program pensiun eks. Perum Persero Pension plan ex. Perum Persero Imbalan pascakerja lain Other post-employment benefits Jumlah Total Program pensiun eks. PNS Pension plan ex. PNS Program pensiun eks. Perum Persero Pension plan ex. Perum Persero Imbalan pascakerja lain Other post-employment benefits Jumlah liabilitas imbalan kerja Total employee benefits liabilities Program Pensiun Imbalan Pasti Defined Benefits Pension Plans Karyawan Eks PNS The Ex Civil Servant PNS 87.501.450 2014 35.476.407 129.466.466 298.582.150 In accordance with Government Regulation on the regarding the Pension Adjustment of ex-Government Civil Employee of Department of Transportation at PT Kereta Api Indonesia Persero No. 64 dated November 29, 2007. The Ex. Civil Servant PNS of Department of Transportation working at the Perusahaan Jawatan Kereta Api PJKA and dismissed in honor as Civil Employee and were designated as a civil employee at Perusahaan Umum Perum Kereta Api which is now changed to be PT Kereta Api Indonesia Persero is entitled to receive the principle amount of pension of the Government Civil Employee. 75.949.631 472.245.218 2015 2014 446.246.139 2015 1.450.713.857 Sesuai dengan PP tentang Penyesuaian Pensiun eks Pegawai Negeri Sipil Departemen Perhubungan pada PT Kereta Api Indonesia Persero No. 64 Tahun 2007 tanggal 29 November 2007, Pegawai eks Pegawai Negeri Sipil PNS Departemen Perhubungan yang bekerja di PJKA dan telah diberhentikan dengan hormat sebagai Pegawai Negeri Sipil yang selanjutnya diangkat menjadi pegawai Perusahaan Umum Perum Kereta Api yang kini telah berubah bentuk menjadi PT Kereta Api Indonesia Persero berhak memperoleh pensiun pokok yang besarnya disesuaikan sama dengan pensiun pokok yang diterima oleh penerima pensiun Pegawai Negeri Sipil. 79.199.173 138.952.676 274.089.808 Berdasarkan Peraturan Menteri Keuangan No. 105PMK.02.2010 tanggal 19 Mei 2010 tentang Penyediaan Dana Program Penyesuaian Pensiun eks PNS Departemen Perhubungan pada PT Kereta Api Indonesia Persero pada Pasal 3 dinyatakan bahwa sumber pendanaan pembayaran pensiun pegawai berasal dari: a iuran pegawai, b PT Kereta Api Indonesia Persero untuk kontribusi pendanaan bersama, c past service liability yang dibayarkan oleh PT Kereta Api Indonesia Persero, d hasil investasi dari akumulasi dana pensiun pegawai PT Kereta Api Indonesia Persero, dan e Anggaran Pendapatan dan Belanja Negara APBN. Based on the Ministry of Finance Regulation 105 PMK.02.2010 dated May 19, 2010 concerning Provision of Funds Adjustment Program Retirement former civil servant at the Ministry of Communications of PT Kereta Api Indonesia Persero in Article 3 stated that the source of funding employee pension payments derived from: a employees contributions, b PT Kereta Api Indonesia Persero to contribute cofinancing, c past service liability paid by PT Kereta Api Indonesia Persero, d the results of the investment of the accumulated pension fund of employees of PT Kereta Api Indonesia Persero, and e Anggaran Pendapatan dan Belanja Negara APBN. PT Kereta Api Persero diharuskan membayar past service liability sebesar Rp79.500.000 setiap tahun sampai dengan tahun 2024 kepada PT Taspen Persero yang bertanggungjawab atas penyelenggaraan pembayaran pensiun pegawai sesuai mekanisme dan ketentuan peraturan perundang-undangan yang mengatur tata cara penyelenggaraan pembayaran pensiun PNS. PT Kereta Api Indonesia Persero is required to pay past service liability for Rp79,500,000 every year until 2024 to Taspen Persero which is responsible for administering the payment of employee pension according to the mechanism and provisions of laws and regulations governing the procedures for the implementation of pension payments PNS. 240.892.504 Liabilitas imbalan kerja neto yang tercatat pada laporan posisi keuangan konsolidasian Grup yang timbul dari program pensiun imbalan pasti, jaminan kesehatan pensiun, pesangon dan imbalan kerja jangka panjang lainnya sebagai berikut: 2.035.912.672 2.264.837.054 The amounts of net employee benefits liabilities included in the Groups consolidated statement of financial position arising from defined benefit pension plan, retirement health, separation, and other long-term employee benefits are as follows: 131.881.527 1.518.502.028 85 The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 28. KEWAJIBAN IMBALAN KERJA lanjutan 28. EMPLOYEE BENEFITS LIABILITIES continued Biaya jasa kini Current service cost Beban bunga bersih dari liabilitas Net interest on the net defined manfaat pasti benefit liability Jumlah Total Bagian Pemerintah Government contribution Beban Perusahaan Company Expenses 459.017.470 558.301.851 556.869.921 129.466.466 131.881.527 599.461.485 Berdasarkan Surat Menteri Keuangan No. S- 927MK.022012 tanggal 26 Desember 2012 perihal Penetapan Pendanaan Bersama Pembayaran Manfaat Pensiun antara APBN dan PT Kereta Api Indonesia Persero menetapkan bahwa kontribusi pendanaan PT Kereta Api Indonesia Persero dan Pemerintah dalam Pendanaan Bersama Tahun Anggaran 2013 masing- masing sebesar 22 dan 78. Based on the letter of the Minister of Finance No. S- 927MK.022012 dated December 26th, 2012 concerning the Establishment of the Joint Funding Retirement Benefit Payments between the Government and PT Kereta Api Indonesia Persero provides that the contribution of funding PT Kereta Api Indonesia Persero and Government Funding together FY 2013 of 22 and 78 respectively. 41.159.634 467.579.958 Detail beban pensiun eks PNS yang dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian sebagai berikut: The details of the defined benefit pension plan ex PNS to the consolidated statement of profit or loss and other comprehensive income are as follows: 2015 2014 31.614.015 588.483.936 Nilai kini kewajiban Current service cost Nilai wajar aset program Net interest on the net defined dana pensiun benefit liability Jumlah Total Bagian Pemerintah Government contribution Kewajiban Perusahaan Company Liabilities Awal tahun Beginning year Biaya bunga Interest cost Biaya jasa kini Current service cost Pembayaran manfaat Benefits paid Rugi laba aktuaria Actuarial losses gain Jumlah Total Bagian Pemerintah Government contribution Kewajiban Perusahaan Company Liabilities 31.614.015 41.159.634 Mutasi nilai kini kewajiban sebagai berikut: Movements in present value of obligation are as follows: 6.594.153.895 922.140.000 2015 892.250.000 6.902.281.946 694.356.191 644.575.160 202.255.796 52.742.599 1.450.713.857 1.518.502.028 Mutasi nilai wajar aset program dana pensiun sebagai berikut: 1.450.713.857 1.518.502.028 Kewajiban sehubungan dengan program pensiun imbalan pasti sebagai berikut: 5.143.440.038 5.383.779.918 556.869.921 558.301.851 2015 2014 6.902.281.946 Obligation in respect of the defined benefits pension plan are as follows: 6.902.281.946 6.894.653.022 6.594.153.895 5.143.440.038 5.383.779.918 The movements in the fair value of pension plan assets are as follows: 2014 7.516.293.895 7.794.531.946 86