CADANGAN IMBALAN PASCA-KERJA PROVISION FOR POST-EMPLOYMENT BENEFITS

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E69 Exhibit E69 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in million Rupiah, unless otherwise stated 32. CADANGAN IMBALAN PASCA-KERJA Lanjutan

32. PROVISION FOR POST-EMPLOYMENT BENEFITS Continued

Imbalan pasca-kerja Lanjutan Post-employment benefit program Continued Rekonsiliasi saldo nilai wajar aset awal dan akhir Reconciliation of opening and closing balances of fair value of asset 31 Desember 31 Desember 1 Januari 31 December 31 December 1 January 2 0 1 5 2 0 1 4 2 0 1 4 Nilai w ajar aset - aw al 8.421 2.486 - Fair value of assets - beginning Kontribusi karyawan 9.000 6.832 2.486 Contribution - employer Pendapatan bunga dari aset manfaat 1.118 470 27 Interest Income on plan assets Keuntungan kerugian penyesuaian kembali Remeasurement gain loss Pengembalian atas aset manfaat Return on plan assets excluding tidak termasuk bunga 1.624 18 25 interest income Pembayaran manfaat 1.261 1.349 2 Benefit Paid Nilai w ajar aset - akhir 15.654 8.421 2.486 Fair value of assets - ending Nilai yang dicatat pada laporan posisi keuangan konsolidasian The amount included in the consolidated statement of financial position 31 Desember 31 Desember 1 Januari 31 December 31 December 1 January 2 0 1 5 2 0 1 4 2 0 1 4 PVDBO 42.027 36.124 24.031 PVDBO Nilai wajar aset manfaat jika didanai 15.654 8.421 2.486 Fair value of assets if funded Status pendanaan 26.373 27.703 21.545 Funded status Nilai kew ajiban bersih Net liability arising dari kew ajiban imbalan 26.373 27.703 21.545 defined benefit obligation Biaya manfaat bersih yang dicatat pada laba rugi Net defined benefit cost recognized in profit or loss 2 0 1 5 2 0 1 4 Biay a jasa Service cost Biaya jasa kini 8.736 7.610 Current service cost Biaya bunga 1.022 374 Past service cost Beban pendapatan bunga bersih 1.755 1.634 Net interest expense income Jumlah 9.469 9.618 T o t a l 199 ANNUAL REPORT l LAPORAN TAHUNAN l 2015 l PT TOWER BERSAMA INFRASTRUCTURE Tbk. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E70 Exhibit E70 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in million Rupiah, unless otherwise stated 32. CADANGAN IMBALAN PASCA-KERJA Lanjutan

32. PROVISION FOR POST-EMPLOYMENT BENEFITS Continued