OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued

Indonesian language. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2014 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 38. IMBALAN KERJA KARYAWAN lanjutan 38. EMPLOYEE BENEFITS continued Rincian beban penyisihan imbalan kerja karyawan Perusahaan yang diakui pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The details of employee benefits expenses of the Group recognized in the consolidated statement of comprehensive income are as follows: 2014 2013 Program pensiun manfaat pasti: Defined benefit retirement plan: Biaya jasa kini 7.053.383.704 7.219.091.253 Current service cost Biaya bunga 3.058.030.038 4.356.582.127 Interest cost Amortisasi jasa lalu 108.675.646 108.675.646 Amortization of past service cost Biaya jasa lalu yang Past service cost - diakui langsung 2.621.436.223 1.257.588.124 vested recognize directly Amortisasi keuntungan Amortization of actuary kerugian aktuaria 292.261.053 604.660.410 gainloss Biaya pemutusan hubungan kerja 1.432.551.954 979.290.288 Severance payments Jumlah 14.566.338.618 14.525.887.848 Total Beban penyisihan imbalan kerja karyawan Grup disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Gaji, Upah, dan Tunjangan.” Pada laporan laba rugi komprehensif konsolidasian lihat Catatan 35 butir b. Provision for employee benefits expense of the Company are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit in Kinds” account in the statement of comprehensive income see Note 35 point b. Liabilitas imbalan kerja karyawan yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: Liability for employee benefits presented in the consolidated statement of financial position is as follows: 2014 2013 Nilai kini liabilitas 49.559.030.162 66.930.489.968 Fair value of liabilities Beban jasa lalu yang belum diamortisasi 1.061.238.426 1.278.975.709 Unamortized past service cost Keuntungan kerugian aktuaria 11.219.977.051 11.514.766.166 Unrecognized actuary’s gain loss Pembayaran imbalan kerja 2.659.949.835 3.196.530.504 Payment of employee benefits Jumlah 57.057.818.952 50.940.217.589 Total Manajemen Grup berkeyakinan bahwa jumlah tersebut cukup untuk memenuhi persyaratan Undang-Undang Ketenagakerjaan pada tanggal 31 Desember 2014 dan 2013. The Group management believes that employee benefits liabilities as of December 31, 2014 and 2013 are adequate to cover the requirements of Labor Law. Liabilitas imbalan kerja jangka pendek pada tanggal 31 Desember 2014 dan 2013 masing-masing sebesar Rp 10,1 miliar dan Rp 3,18 miliar dan beban atas liabilitas imbalan kerja jangka pendek disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Beban Gaji, Upah dan Tunjangan”. Short-term employee benefits liabilities as of December 31, 2014 and 2013 amounted to Rp 10.1 billion and Rp 3.18 billion, respectively, and the related expenses of short-term benefits liabilities are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit in Kinds”. Analisa Sensitivitas untuk Rasio Tingkat Diskonto Sensitivity Analysis for Discount Rate Risk Pada tanggal 31 Desember 2014, jika tingkat diskonto meningkat sebesar 1 basis poin dengan semua variabel konstan, maka liabilitas imbalan kerja karyawan lebih rendah sebesar Rp 9,8 miliar, sedangkan jika tingkat diskonto menurun 1 basis poin, maka liabilitas lebih tinggi sebesar Rp 10,9 miliar. As of December 31, 2014, if the discount rate is higher 1 point with all other variables held constant, the employee benefit liabilities would have been Rp 9.8 billion, while if the discount rate is lower 1 point, the liability would have been Rp 10.9 billion. 114 Indonesian language. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2014 And The Year Then Ended Expressed in Rupiah, unless otherwise stated a

40. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan

40. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued

1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara langsung maupun tidak langsung sama dengan Grup. lanjutan 1. Companies which shareholders or partial members of management, both directly and indirectly are the same with the Group. continued No. Pihak Berelasi Related Parties Sifat Saldo AkunTransaksi Nature of Account BalancesTransactions k. PT Bakrie Sumatera Plantations Tbk. Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha Office space lease revenue, sales of office spaces and trade receivables l. PT Sentul City Tbk. Utang pihak berelasi Due to related parties m. Kondur Petroleum S.A. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue n. Kalila Korinci Baru Ltd. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue o. PT Mosesa Petroleum Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue p. PT Sembrani Persada Oil Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue q. PT Energi Mega Persada Tbk. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue r. PT Bakrie Capital Indonesia Piutang usaha, piutang pihak berelasi dan penghasilan sewa ruangan perkantoran Trade receivable, due from related parties and office space lease revenue s. Costa International Group Ltd. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue t. PT Bakrie Kalila Investment Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue u. PT Rasuna Sentra Medika Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue v. PT Mutiara Mahsyur Sejahtera Piutang usaha dan penghasilan penjualan rumahTrade receivables and housing revenue w. Ir. Gafur Sulistyo Umar Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments x. Gaby Manon Bakrie Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments y. PT Lapindo Brantas Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue z. PT B-Generasi Asia dahuluformerly PT Andika Multi Karya Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue aa. PT Mutiara Permata Biru Piutang pihak berelasiDue from related parties ab. PT Amerta Bumi Capital Piutang pihak berelasiDue from related parties ac. PT Sinar Mitra Langgeng Piutang pihak berelasiDue from related parties ad. PT Bintang Emerald Utama Piutang pihak berelasiDue from related parties ae. PT Fusion Plus Indonesia Piutang pihak berelasiDue from related parties af. PT Kawalu Indonesia Piutang pihak berelasiDue from related parties ag. PT Bakrie Jatim Piutang pihak berelasiDue from related parties ah. PT Bukit Jonggol Asri Piutang pihak berelasiDue from related parties ai. PT Sukses Pratama Gemilang Utang pihak berelasiDue to related parties aj. PT Indra Semerbak Utang pihak berelasiDue to related parties 116 Indonesian language. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2014 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 38. IMBALAN KERJA KARYAWAN lanjutan 38. EMPLOYEE BENEFITS continued Jumlah untuk tahun berjalan dan empat periode sebelumnya adalah sebagai berikut: Amounts for the current and previous four periods are as follows: 2014 2013 2012 2011 2010 Present value of Nilai kini liabilitas defined benefit imbalan pasti 51.335.720.591 66.930.489.968 77.938.041.452 57.856.754.963 33.592.168.008 obligation Penyesuaian liabilitas Experience adjustment program 22.949.769.342 7.023.742.579 2.620.099.674 6.006.355.972 1.462.440.692 on plan liabilities 39. RESTRUKTURISASI UTANG 39. DEBT RESTRUCTURING Pada tanggal 10 Januari 2003, PT Bakrie Swasakti Utama BSU, Entitas Anak, telah menyampaikan surat permohonan No. 01PKPU2003 PN.NIAGA.JKT.PST mengenai “Penundaan Kewajiban Pembayaran Utang” PKPU di Kepaniteraan Pengadilan Niaga Jakarta Pusat. Melalui pemungutan suara tertulis yang dilakukan pada tanggal 5 Maret 2003. Rencana Perdamaian telah disetujui oleh 123 kreditur peserta yang mewakili total tagihan sebesar Rp 1,73 triliun atau 96,7 dari total utang pokok. On January 10, 2003, PT Bakrie Swasakti Utama BSU, a Subsidiary, submitted the “Temporary Postponement of Debt Payment” PKPU No. 01PKPU2003PN.NIAGA.JKT.PST to Commercial Court of Central Jakarta. Through the ballot voting conducted on March 5, 2003, the participating 123 creditors who represent the total debts of Rp 1.73 trillion or 96.7 of total principal debts approved the Debt Reorganization Plan.

40. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI

40. TRANSACTIONS AND BALANCES WITH RELATED PARTIES

Rincian pihak berelasi, hubungan dengan Grup dan sifat saldo akuntransaksi, adalah sebagai berikut: The details of related parties, relationship with the Group and nature of transactions are as follows: 1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara langsung maupun tidak langsung sama dengan Grup. 1. Companies which shareholders or partial members of management, both directly and indirectly are the same with the Group. No. Pihak Berelasi Related Parties Sifat Saldo AkunTransaksi Nature of Account BalancesTransactions a. PT Bakrie Communications Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue b. PT Bakrie Telecom Tbk. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue c. PT Panca Utama Niaga Piutang pihak berelasi Due from related parties d. PT Cakrawala Andalas Televisi Piutang pihak berelasi dan utang pihak berelasi Due from related parties and due to related parties e. PT Petrocom Nuansa Nusantara Penghasilan sewa ruangan perkantoran, piutang usaha dan piutang lain-lain Office space lease revenue, trade receivable and other receivables f. PT Bumi Resources Minerals Tbk. Penjualan unit perkantoran dan piutang usaha Sales of office spaces and trade receivables g. PT Minarak Lapindo Jaya Piutang pihak berelasi Due from related parties h. PT Bumi Resources Tbk. Piutang usaha, penghasilan sewa ruang perkantoran dan penjualan unit perkantoran Trade receivables, office space lease revenue and sales of office spaces i. PT Multi Kontrol Nusantara Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha Office space lease revenue, sales of office spaces and trade receivables j. PT Bakrie Indo Infrastructure Penghasilan sewa ruang perkantoran dan piutang usaha Office space lease revenue and trade receivables 115