RESTATEMENT AND RECLASSIFICATION OF CONSOLIDATED FINANCIAL STATEMENTS

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 535 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND 31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated

4. PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN

KEUANGAN KONSOLIDASIAN lanjutan 4. RESTATEMENT AND RECLASSIFICATION OF CONSOLIDATED FINANCIAL STATEMENTS continued a. Adopsi PSAK 24 Revisi 2013 Imbalan Kerja lanjutan a. Adoption of SFAS 24 Revised 2013 Employee Benefit continued Perubahan kebijakan akuntansi ini telah diterapkan secara retrospektif dengan menyajikan kembali saldo pada tanggal 1 Januari 2014 dan 31 Desember 2014, dengan penyesuaian komparatif untuk tahun buku yang berakhir pada 31 Desember 2014 sebagai berikut: This change in accounting policy has been applied retrospectively by restating the balances at 1 January 2014 and 31 December 2014, with adjustments to comparatives for the year ended 31 December 2014 as follows: Laporan laba rugi dan penghasilan komprehensif konsolidasian untuk tahun buku yang berakhir pada 31 Desember 2014 Sesuai dengan pelaporan sebelumnya As previously reported Pengaruh penerapan revisi PSAK 24 Effect of adoption of revised PSAK 24 Disajikan kembali As restated Consolidated statements of profit and loss and other comprehensive income for the years ended 31 December 2014 Biaya imbalan pasca kerja 38,093 44,720 82,813 Post employement benefit expense Laba tahun berjalan 418,092 44,720 384,552 Profit for the year Laporan laba rugi dan penghasilan komprehensif konsolidasian untuk tahun buku yang berakhir pada 31 Desember 2014 Sesuai dengan pelaporan sebelumnya As previously reported Pengaruh penerapan revisi PSAK 24 Effect of adoption of revised PSAK 24 Disajikan kembali As restated Consolidated Statement of profit and loss and other comprehensive income for the year ended 31 December 2014 Pengukuran kembali liabilitas imbalan pasti neto - 35,320 35,320 Remeasurement of net defined benefit liability Total pendapatan komprehensif tahun berjalan - 35,320 35,320 Total comprehensive income for the year Laporan posisi keuangan pada 31 Desember 2014 Sesuai dengan pelaporan sebelumnya As previously reported Pengaruh penerapan revisi PSAK 24 Effect of adoption of revised PSAK 24 Disajikan kembali As restated Consolidated statement of financial position as at 31 December 2014 Liabilitas imbalan pasti neto 35,529 44,720 80,249 Net defined benefit liability Total liabilitas jangka panjang 284,397 44,720 329,117 Total non-current liabilities Laba ditahan 1,390,228 44,720 1,290,475 Retained earnings Laporan posisi keuangan pada 1 Januari 2014 Sesuai dengan pelaporan sebelumnya As previously reported Pengaruh penerapan revisi PSAK 24 Effect of adoption of revised PSAK 24 Disajikan kembali As restated Consolidated Statement of financial position as at 1 Januari 2014 Liabilitas imbalan pasti neto 27,590 34,006 61,596 Net defined benefit liability Total liabilitas jangka panjang 523,363 34,006 557,369 Total non-current liabilities Laba ditahan 1,096,830 34,006 1,007,791 Retained earnings PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 536 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND 31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated 5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS Kas dan setara kas terdiri dari: Cash and cash equivalents consist of: 2015 2014 Kas 3,170 3,090 Cash on hand Kas di bank Cash in banks Rupiah Rupiah Entitas berelasi dengan Pemerintah Government-related parties PT Bank Mandiri PT Bank Mandiri Persero Tbk 48,140 67,530 Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 5,459 7,408 Persero Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 1,341 4,635 Persero Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Syariah 1,314 772 Syariah 56,254 80,345 Rupiah Rupiah Pihak ketiga Third parties PT Bank Permata Tbk 25,478 75,789 PT Bank Permata Tbk PT Bank Internasional 15,965 - PT Bank International Indonesia Indonesia PT Bank CIMB Niaga Tbk 285 3,011 PT Bank CIMB Niaga Tbk Lain-lain masing-masing Others each di bawah Rp5 miliar 2,657 3,955 below Rp5 billion 44,385 82,755 Sub-jumlah 100,639 163,100 Sub-total Kas di bank Cash in banks Dolar AS US Dollar Entitas berelasi dengan Pemerintah Government-related parties PT Bank Mandiri PT Bank Mandiri Persero Tbk 163,873 90,948 Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 80,307 32,939 Persero Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 10,895 27,407 Persero Tbk 255,075 151,294 Pihak ketiga Third parties PT Bank International PT Bank International Indonesia 143,156 118,254 Indonesia PT Bank Muamalat 117,258 - PT Bank Muamalat Indonesia Tbk Indonesia Tbk PT ANZ Indonesia “ANZ” 86,973 - PT ANZ Indonesia “ANZ” PT Bank Chinatrust PT Bank Chinatrust Indonesia 44,200 14,874 Indonesia PT Bank Permata 20,644 23,440 PT Bank Permata Bank of Tokyo-Mitsubishi Bank of Tokyo- Mitsubishi UFJ, Ltd “BTMU” 14,062 28,040 UFJ, Ltd “BTMU” PT Bank Central Asia Tbk 3,771 47,952 PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk 1,441 144,820 PT Bank CIMB Niaga Tbk Lain-lain masing-masing Others each di bawah Rp5 miliar 4,254 435 below Rp5 billion 435,759 377,815 Sub-jumlah 690,834 529,109 Sub-total