ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 558 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 18. PINJAMAN JANGKA PENDEK lanjutan

18. SHORT-TERM LOANS continued

Suku Tanggal bunga Pembayaran Jumlah jatuh per tahun selama 2015 fasilitas tempo Sisa saldo Annual Payment Kreditur Entitas Jenis fasilitas Facility Maturity Outstanding interest Jaminan during Creditor Entity Facility type amount date Balance rate Collateral 2015 PT Bank Negara PKT KMK Rp500,000 20 September Rp200,000 9.80 Clean basis Rp300,000 Indonesia September 2016 PT Bank KIE Kredit Pembiayaan Rp65,500 4 Desember Rp21,695 NA - Rp67,283 Muamalat Al-Musyarakah December 2015 Indonesia Financing Credit Sesuai dengan ketentuan dalam perjanjian pinjaman, Grup diharuskan untuk menjaga beberapa rasio keuangan tertentu, dimana telah ditaati oleh Grup pada tanggal 31 Desember 2015. 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 2015. 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. 19. BEBAN AKRUAL 19. ACCRUED EXPENSES 2015 2014 Pembelian bahan baku 743,016 848,457 Purchases of raw material Distribusi produk 305,951 144,654 Product distribution Umum 287,550 915,591 General Pembelian suku cadang 207,735 163,304 Purchases of spareparts Bunga 14,073 12,140 Interest Lain-lain 51,921 19,262 Others Jumlah 1,610,246 2,103,408 Total Rincian beban akrual - umum sebagai berikut: Detail of accrued expenses - general are as follows: 2015 2014 Operasional 114,129 150,146 Operational Aset Tetap 173,421 765,445 Property, plant and equipment Jumlah 287,550 915,591 Total 20. LIABILITAS IMBALAN KERJA JANGKA PENDEK 20. SHORT-TERM EMPLOYEE BENEFITS LIABILITIES 2015 2014 Jasa operasi 325,700 401,830 Bonus Insentif kinerja 46,350 45,200 Performance incentives Jumlah 372,050 447,030 Total PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 21. PINJAMAN JANGKA PANJANG

21. LONG-TERM LOANS

2015 2014 Utang bank Bank loans Entitas berelasi dengan pemerintah: Government-related entities: PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 649,629 749,231 Persero Tbk Pinjaman sindikasi agen fasilitas : Syndicated loans facility agent: PT Bank Mandiri Persero Tbk 5,777,343 4,062,552 PT Bank Mandiri Persero Tbk Sub jumlah 6,426,972 4,811,783 Subtotal Pihak ketiga Third parties Pinjaman Multi Opsi 1,231,894 1,406,964 Multi option loans PT Bank ICBC 4,309 11,662 PT Bank ICBC PT Bank Muamalat PT Bank Muamalat Indonesia Tbk 7,695 12,890 Indonesia Tbk Pinjaman lainnya Other loan PT Pupuk Indonesia Persero 632,000 632,000 PT Pupuk Indonesia Persero JO Dahana - BBRI 2,859 4,298 JO Dahana – BBRI Sub jumlah 1,878,757 2,067,814 Subtotal Jumlah 8,305,729 6,879,597 Total Dikurangi: Less: Bagian jangka pendek 1,125,481 738,020 Current portion Bagian jangka panjang 7,180,248 6,141,577 Non-current portion Tingkat Pembayaran suku bunga selama 2015 Periode Sisa saldo per tahun Payment Kreditur Entitas Jenis fasilitas Fasilitas pinjaman Outstanding Annual Jaminan during Creditor Entity Facility type Facility Loan term balance interest rate Collateral 2015 PT Bank Rakyat PKT - Kredit pembangunan USD57,240,544 27 MeiMay 2010 - USD32,131,641 -JIBOR 3 bulan Bangunan, USD7,632,000 Indonesia Construction credit danand 26 MeiMay 2020 danand 3 months + 3.5 mesin-mesin danand Persero Tbk - Kredit investasi pokok, Rp361,541 Rp206,373 -LIBOR 3 bulan dan peralatan Rp48,198 investasi pokok valuta 3 months + 4 Pabrik boiler asing dan bunga saat batubara pembangunanprinciple buildings, investment credit, machineries principal foreign and equipments exchange credit and boiler coal plant interest during construction PT Bank Mandiri PKT - Kredit pembangunan Tranche A: 10 tahunYears Rp1,108,374 -Tranche A : 10.37 Tanah Bangunan, USD1,943,706 Persero Tbk Construction credit Rp1,347,840 15 AguAug 2011 - USD299,807,213 3 tahun three year mesin-mesin pabrik Rp91,762 Pinjaman - Kredit investasi pokok, Tranche B: 23 SepSep 2021 danand JIBOR 3 bulan Kaltim 5 dan Sindikasi investasi pokok valuta USD337,034,850 Rp188,691 months + 3.2 peralatan Syndicated asing dan bunga saat USD24,968,128 Lands building, Loans pembangunanPrinciple - Tranche B : 4.45 machineries investment credit, 1 tahun one year and equipments of principal foreign LIBOR 3 bulan Kaltim 5 exchange credit and months + 4.0 interest during construction PT Pupuk PKT - Pinjaman pemegang A : Rp568,000 A : 3 tahunyear Rp632,000 - A : 9.625 - - Indonesia saham B : Rp64,000 B : 5 tahun year - B : 9.95 Persero Stakeholder loan Pinjaman PKT - Kredit pembelian Tranche A: 30 September USD89,300,000 - LIBOR + Margin Aset Pabrik 1 A USD23,800,000 Multi opsi aset asset USD125,000,000 September 2019 2 pa Plant 1A Asset Club deal purchase credit Tranche B: loans - Kredit fasilitas SBLC USD40,000,000 SBLC credit facility PT Bank KIE Kredit pembiayaan Rp25,000 4 Desember Rp7,695 4,8 Tanah dan Rp67,283 Muamalat financing December bangunan Indonesia Tbk credit Al-Murabahah 2012 - 2016 Land and building