PINJAMAN JANGKA PANJANG lanjutan LONG TERM LOANS continued

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 PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 558 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. EMPLOYEE BENEFITS LIABILITIES continued

b. Provisi imbalan karyawan lanjutan

b. Provision for employee benefits continued

Perubahan liabilitas imbalan pasca kerja Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 sebagai berikut: Changes in the post-employment benefit obligations of the Company for the year ended 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 Saldo awal 95,148 214,893 40,475 350,516 Beginning balance Beban imbalan kerja bersih 166,114 94,958 13,104 274,176 Employee benefit expense, net Pembayaran 25,364 65,268 15,278 105,910 Payment Saldo akhir - Perusahaan 235,898 244,583 38,301 518,782 Ending balance - 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 Saldo awal 28,519 192,804 81,637 302,960 Beginning balance Beban imbalan kerja bersih 92,997 88,325 32,514 148,808 Employee benefit expense, net Pembayaran 26,368 66,236 8,648 101,252 Payment Saldo akhir - Perusahaan 95,148 214,893 40,475 350,516 Ending balance - Company Mutasi nilai wajar aset program selama tahun berjalan sebagai berikut: The movement in the fair value of plan assets for the year is as follows: 2014 2013 Saldo awal 1,022,499 1,087,496 Beginning balance Hasil yang diharapkan dari aset program 71,575 76,125 Expected return on plan assets Keuntungankerugian aktuarial 90,792 120,746 Actuarial gainslosses Iuran perusahaan 172,818 26,367 Company’s contributions Iuran pekerja 6,807 7,076 Employee contributions Imbalan yang dibayar 63,126 53,819 Benefits paid Saldo akhir – Perusahaan 1,301,365 1,022,499 Ending balance – The Company