IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 137 23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued Analisa sensitivitas untuk rasio tingkat diskonto lanjutan Sensitivity analysis for discount rate risk continued Imbalan pasca kerja Post retairement benefit 31032013 31122012 Liabilitas imbalan pasti 57,906 57,906 Defined benefit obligation Aset program 228,120 228,120 Plan assets Surplus Defisit 170,214 170,214 Surplus Deficit Experience adjustment on defined Penyesuaian liabilitas program 43,566 43,566 obligation Experience adjustment on Penyesuaian aset program 915 915 plan assets Penyesuaian liabilitas program Actuarial gainlossess on assets keuntungankerugian Experience adjustment on aktuarial pada kekayaan 915 915 plan assets Penyesuaian aset program keuntungankerugian aktuarial pada liabilitas 55,112 55,112 Actuarial gainlossess on liabilities Kerugian aktuarial yang belum diakui 12,461 12,461 Unrecognized actuarial loss Subtotal 43,566 43,566 Subtotal Penyesuaian liabiitas dan aset program merupakan keuntungan dan kerugian aktuaria yang dihasilkan dari perbedaan antara nilai kewajiban imbalan pasti yang dihitung dengan realisasinya. Experience adjustment on retirement benefits obligation represent the actuarial gains and losses resulting from the differences between realized and calculated values for the defined benefitts obligations. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 138 24. KEPENTINGAN NONPENGENDALI 24. NON-CONTROLLING INTERESTS PT Meratus Jaya Iron Steel 19,399 812 - 18,587 PT Meratus Jaya Iron Steel PT Krakatau Medika 245 13 2 260 PT Krakatau Medika PT KHI Pipe Industries 276 276 PT KHI Pipe Industries Total 19,920 799 274 18,846 Total 31 Maret March 31, saldo Balance 1 Januari January 1, Bagian atas laba rugi neto Shares in net profit loss Perubahan ekuitas lainnya Other equity movement saldo Balance 31 Maret March 31, PT Meratus Jaya Iron Steel 18,680 719 - 19,399 PT Meratus Jaya Iron Steel PT Krakatau Medika 234 26 15 245 PT Krakatau Medika PT KHI Pipe Industries 146 130 - 276 PT KHI Pipe Industries Total 19,060 875 15 19,920 Total saldo Balance 1 Januari 2012 January 1, 2012 Bagian atas laba rugi neto Shares in net profit loss 31 Desember 2012 December 31, 2012 saldo Balance 31 Desember 2012 December 31, 2012 Perubahan ekuitas lainnya Other equity movement 25. MODAL SAHAM 25. SHARE CAPITAL