PINJAMAN JANGKA PANJANG LONG TERM LOANS

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: PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 557 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 lanjutan

24. PROVISION FOR

EMPLOYEE BENEFITS continued

b. Provisi imbalan karyawan lanjutan

b. Provision for employee benefits continued

2014 2013 Perusahaan: The Company: - PPMP dan manfaat kesehatan PPMP and post-retirement - pasca kerja 166,114 92,997 healthcare benefits - Imbalan pasca kerja lainnya 94,958 88,325 Other post-employment benefits - - Program imbalan kerja jangka Other long-term employee - panjang lainnya 13,104 32,514 benefits Sub jumlah 274,176 148,808 Subtotal Entitas Anak: Subsidiary: - Imbalan pasca kerja lainnya 1,535 1,420 Other post-employment benefits - Sub jumlah 275,711 150,228 Subtotal Rincian estimasi liabilitas imbalan pasca kerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2014 dan 2013 sebagai berikut: The details of estimated post-employment benefit obligations and other long-term service benefits for each of the programs operated by the Company as at 31 December 2014 and 2013 were as follows: 2014 Program imbalan kerja PPMP dan Imbalan jangka manfaat pasca kerja panjang kesehatan lainnya lainnyaOther PPMP and Other post long term healthcare employment employee Jumlah benefit benefit benefits Total Nilai kini liabilitas imbalan Present value of the defined pasti 1,715,003 691,215 38,301 2,444,519 benefit obligations Nilai wajar aset program 1,263,870 37,495 - 1,301,365 Fair value of plan assets Status yang belum didanai 451,133 653,720 38,301 1,143,154 Unfunded status Biaya jasa lalu yang belum Unrecognised past services cost – diakui – non-vested 11,047 9,739 - 20,786 non-vested Rugi aktuarial yang Unrecognised actuarial belum diakui 204,188 399,398 - 603,586 losses Jumlah – Perusahaan 235,898 244,583 38,301 518,782 Total – the Company 2013 Program imbalan kerja PPMP dan Imbalan jangka manfaat pasca kerja panjang kesehatan lainnya lainnyaOther PPMP and Other post long term healthcare employment employee Jumlah benefit benefit benefits Total Nilai kini liabilitas imbalan Present value of the defined pasti 1,560,541 617,290 40,475 2,218,306 benefit obligations Nilai wajar aset program 1,022,499 - - 1,022,499 Fair value of plan assets Status yang belum didanai 538,042 617,290 40,475 1,195,807 Unfunded status Biaya jasa lalu yang belum Unrecognised past services cost – diakui – non-vested 14,950 12,066 - 27,016 non-vested Rugi aktuarial yang Unrecognised actuarial belum diakui 427,944 390,331 - 818,275 losses Jumlah - Perusahaan 95,148 214,893 40,475 350,516 Total – the Company