NON-CASH TRANSACTIONS REKLASIFIKASIAN LAPORAN KEUANGAN RECLASSIFICATION

INFORMASI TAMBAHANSUPPLEMENTARY INFORMATION PT PUPUK KALIMANTAN TIMUR INDUK PERUSAHAAN SAJAPARENT ENTITY ONLY Lampiran 583 Schedule LAPORAN POSISI KEUANGAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain STATEMENTS OF FINANCIAL POSITION 31 DECEMBER 2016 AND 2015 Expressed in millions Rupiah, unless otherwise stated 2016 2015 Aset Assets Aset lancar Current assets Kas dan setara kas 1,783,555 2,155,426 Cash and cash equivalents Piutang usaha Trade receivables - Pihak ketiga 704,983 563,260 Third parties - - Pihak berelasi 119,714 161,799 Related parties - Piutang subsidi Subsidy receivables kepada Pemerintah from the Government Republik Indonesia 2,349,550 2,133,533 of Republic Indonesia Piutang subsidi yang belum ditagih 69,413 37,793 Unbilled subsidy receivables Piutang lain-lain 168,454 142,435 Other receivables Persediaan 2,250,600 3,230,314 Inventories Pajak dibayar di muka 828,186 570,339 Prepaid taxes Uang muka dan Advance and beban dibayar di muka 119,587 76,519 prepayments Aset lancar lainnya 56,800 - Other financial assets Jumlah aset lancar 8,450,842 9,071,418 Total current assets Aset tidak lancar Non-current assets Investasi pada entitas Investment in asosiasi dan ventura bersama 199,361 199,361 asociates and joint ventures Aset keuangan tidak lancar lainnya 36,366 36,366 Other non-current financial assets Aset pajak tangguhan - 106,818 Deferred tax asset Aset tetap 19,500,581 13,118,906 Property, plant and equipment Aset imbalan pasca kerja 245,341 196,758 Post-employment benefits assets Aset tidak lancar lainnya 207,888 193,051 Other non-current assets Jumlah aset tidak lancar 20,189,537 13,851,260 Total non-current assets Jumlah aset 28,640,379 22,922,678 Total assets INFORMASI TAMBAHANSUPPLEMENTARY INFORMATION PT PUPUK KALIMANTAN TIMUR INDUK PERUSAHAAN SAJAPARENT ENTITY ONLY Lampiran 584 Schedule LAPORAN POSISI KEUANGAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain STATEMENTS OF FINANCIAL POSITION 31 DECEMBER 2016 AND 2015 Expressed in millions Rupiah, unless otherwise stated 2016 2015 Liabilitas Liabilities Liabilitas jangka pendek Current liabilities Utang usaha Trade payables - Pihak berelasi 262,266 192,196 Related parties - - Pihak ketiga 134,594 398,144 Third parties - Pinjaman jangka pendek 2,270,523 1,370,775 Short-term loans Beban akrual 789,596 1,564,621 Accrued expenses Utang pajak Taxes payable - Pajak penghasilan 48,097 73,160 Corporate income taxes - - Pajak lain-lain 47,218 85,544 Other taxes - Liabilitas imbalan kerja jangka pendek 363,542 354,486 Short-term employee benefit liabilities Bagian lancar atas pinjaman Current portion of long-term - Pinjaman 1,912,168 1,114,725 Loans - Utang lain-lain 331,975 745,865 Other payables Jumlah liabilitas jangka pendek 6,159,979 5,899,516 Total current liabilities Liabilitas jangka panjang Non-current liabilities Pinjaman jangka panjang - setelah Long term loan - net of dikurangi bagian jangka pendek 5,130,201 7,178,998 current portion Provisi imbalan kerja 851,006 832,682 Provision for employee benefit Liabilitas pajak tangguhan 142,977 - Deferred tax liabilities Provisi jangka panjang 441 - Long-term provisions Jumlah liabilitas jangka panjang 6,124,625 8,011,680 Total non-current liabilities Jumlah liabilitas 12,284,604 13,911,196 Total liabilities Ekuitas Equity Ekuitas yang dapat diatribusikan Equity attributable to kepada pemilik entitas induk owners of the parent entity Modal saham - modal dasar Share capital - authorised 27.315.583.352 saham - 27,315,583,352 shares at nilai nominal Rp500 per saham par value Rp500 per share - modal ditempatkan dan disetor penuh: issued and fully paid 6.828.895.838 saham 3,414,448 3,414,448 6,828,495,838 shares Saldo laba 6,336,527 5,927,248 Retained earnings Pendapatan komprehensif lain 6,604,800 330,214 Other comprehensive income Jumlah ekuitas 16,355,775 9,011,482 Total equity Jumlah liabilitas dan ekuitas 28,640,379 22,922,678 Total liabilities and equity