EMPLOYEE BENEFITS LIABILITIES - 14.6 Discount rates

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 18. LIABILITAS IMBALAN KERJA lanjutan

18. EMPLOYEE BENEFITS LIABILITIES continued 30 Juni

31 Desember June December 2016 2015 Tingkat diskonto 9.12 9.12 Discount rate Kenaikan gaji di masa depan 10.00 10.00 Future salary increases Tabel mortalitas TMI-III2011 TMI-III2011 Mortality table Umur pensiun 55 55 Retirement age Melalui program pensiun imbalan pasti, Grup menghadapi sejumlah risiko signifikan sebagai berikut: Through its defined benefit pension plans, the Group is exposed to a number of significant risks which are detailed below: 1 Perubahan tingkat diskonto: Penurunan pada tingkat diskonto menyebabkan kenaikan liabilitas program. 1 Changes in discount rate: A decrease in discount rate will increase plan liabilities. 2 Tingkat kenaikan gaji: Liabilitas imbalan pensiun Grup berhubungan dengan tingkat kenaikan gaji. Semakin tinggi tingkat kenaikan gaji akan menyebabkan semakin besarnya liabilitas. 2 Salary growth rate: The Group’s pension obligations are linked to salary growth rate, and higher salary growth rate will lead to higher liabilities. Sensitivitas liabilitas imbalan pasti terhadap perubahan asumsi utama tertimbang adalah: The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions are as follows: Dampak terhadap liabilitas imbalan pasti Impact on defined benefit obligation Perubahan Kenaikan Penurunan asumsi asumsi asumsi Change in Increase in Decrease in assumptions assumptions assumptions Tingkat diskonto 1 493,054 570,064 Discount rate Tingkat kenaikan gaji 1 538,176 475,771 Salary growth rate Analisa jatuh tempo yang diharapkan dari imbalan pascakerja yang tidak terdiskonto adalah sebagai berikut: Expected maturity analysis of undiscounted post- employment benefits are as follows: Kurang 1 sampai 2 sampai Lebih dari dari 1 tahun 2 tahun 5 tahun 5 tahun Less than Between 1- Between 2- Over 5 a year 2 years 5 years years Total Imbalan pensiun 252,576 361,938 36,897,832 88,636,225 126,148,571 Pension benefits Total 252,576 361,938 36,897,832 88,636,225 126,148,571 Total PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 19. PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI 19. PROVISION FOR DECOMMISSIONING, DEMOBILISATION, RECLAMATION AND RESTORATION 30 Juni 31 Desember June December 2016 2015 Saldo awal 8,403,450 8,753,736 Beginning balance Penambahan 319,714 3,155,913 Addition Realisasi 159,865 2,772,214 Realisation Akresi - 141,944 Accretion Efek selisih kurs 390,419 875,929 Foreign exchange difference Saldo akhir 8,953,718 8,403,450 Ending balance 20. MODAL SAHAM 20. SHARE CAPITAL a. Modal saham a. Share capital Pemegang saham Perusahaan pada tanggal 30 Juni 2016 dan 31 Desember 2015 berdasarkan catatan yang dibuat PT Kustodian Sentral Efek Indonesia “KSEI”, biro administrasi efek, adalah sebagai berikut: The Company’s shareholders as at 30 June 2016 and 31 December 2015 based on the record maintained by PT Kustodian Sentral Efek Indonesia “KSEI”, the share administrator, are as follows: 30 JuniJune 2016 danand 31 DesemberDecember 2015 Saham ditempatkan dan disetor penuh Issued and fully paid capital Jumlah Saham Pemegang SahamShareholders Number of Shares NilaiValue Low Tuck Kwong 1,719,695,500 18,410,617 51.59 Korea Electric Power Corporation 666,667,000 7,137,165 20.00 Enel Investment Holding BV. 333,333,500 3,568,582 10.00 Engki Wibowo 198,707,500 2,127,311 5.96 Jenny Quantero 99,497,500 1,065,194 2.98 Lim Chai Hock danand Dynamic Resources Corporation 88,868,000 951,398 2.67 Chin Wai Fong danand Empire Management Corporation 53,427,000 571,976 1.60 Low Yi Ngo 5,694,500 60,964 0.17 Michael Sumarijanto 800,000 8,565 0.02 Russell John Neil 300,000 3,212 0.01 Alastair McLeod 300,000 3,212 0.01 MasyarakatPublic 166,043,000 1,777,613 4.99 3,333,333,500 35,685,809 100.00 Pada tanggal 17 September 2008, salah satu pemegang saham Perusahaan telah menjaminkan 1.250.000.000 lembar saham kepada bank. Jumlah saham yang dijaminkan ini telah berubah beberapa kali dan perubahan terakhirnya adalah sebanyak 1.250.000.000 lembar saham yaitu pada tanggal 15 April 2013. On 17 September 2008, a shareholder of the Company had pledged 1,250,000,000 shares to a bank. The number of shares pledged has varied a number of times with the latest changes occurring on 15 April 2013 pledging a total of 1,250,000,000 shares. b. Tambahan modal disetor, neto

b. Additional paid in capital, net

Rincian perhitungan agio saham: Details of additional paid in capital are as follows: 2016 2015 Excess of proceeds over Jumlah agio saham 208,379,135 208,379,135 par value Biaya penerbitan saham 12,499,062 12,499,062 Share issuance costs Selisih nilai transaksi Difference in value from restrukturisasi entitas restructuring transactions sepengendali 4,322,116 4,322,116 of entities under common control 200,202,189 200,202,189