SUKUK lanjutan SUKUK continued

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated 24. PROVISI IMBALAN KARYAWAN lanjutan 24. PROVISION FOR EMPLOYEE BENEFITS continued

a. Program imbalan pasca kerja dan imbalan

kerja jangka panjang lainnya lanjutan a. Post-employement benefit plans and other long-term employee benefits continued 1. Program imbalan pasca kerja lanjutan 1. Post-employement benefit plans continued iii Imbalan pasca kerja lainnya iii Other post-employment benefits Perusahaan memberikan imbalan pasca kerja lainnya dalam bentuk manfaat pesangon dan Tunjangan Masa Persiapan Pensiun ”MPP”. Semua Pekerja, setelah memenuhi periode bakti tertentu, berhak atas imbalan pesangon saat pensiun, cacat atau mati dan berhak atas MPP bagi karyawan yang mencapai umur 55,5 tahun. The Company provides other post- employment benefits in the form of terminations benefits and pre- retirement benefits “MPP”. The employees, after serving a qualifying period, are entitled to retirement benefits upon retirement, disability or death and to MPP who has reached the age of 55.5 years.

2. Program imbalan kerja jangka panjang lainnya

2. Other long-term employee benefits

Perusahaan memberikan imbalan kerja jangka panjang lainnya dalam bentuk tunjangan cuti besar dan tunjangan bakti kerja. The Company provides other post- employment benefits in the form of long service leave dan long service award.

b. Provisi imbalan karyawan

b. Provision for employee benefits

Imbalan kerja karyawan dihitung oleh aktuaris independen. Tabel berikut menyajikan ikhtisar liabilitas biaya kerja sebagaimana tercatat pada laporan posisi keuangan: The provision for employee benefits determined by independent actuaries. The table below presents a summary of the employee benefits liabilities and expenses reported in the statement of financial position: 2014 2013 Perusahaan: The Company: - PPMP dan manfaat kesehatan PPMP and post-retirement - pasca kerja 235,898 95,148 healthcare benefits - Imbalan pasca kerja lainnya 244,583 214,893 Other post-employment benefits - - Program imbalan kerja jangka Other long-term employee - panjang lainnya 38,301 40,475 benefits Sub jumlah 518,782 350,516 Subtotal Entitas Anak: Subsidiary: - Imbalan pasca kerja lainnya 7,034 5,499 Other post-employment benefits - Sub jumlah 525,816 356,015 Subtotal Tabel berikut menyajikan ikhtisar biaya imbalan kerja sebagaimana tercatat pada laporan laba rugi: The table below presents a summary of the employee benefits liabilities and expenses reported in the income statement: