Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 532 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 3. PENYAJIAN KEMBALI ATAS AKUN-AKUN LAPORAN KEUANGAN KONSOLIDASIAN lanjutan

3. RESTATEMENT OF

ACCOUNTS IN CONSOLIDATED FINANCIAL STATEMENTS continued Laporan posisi keuangan konsolidasian Grup pada tanggal 1 Januari 2014 yang telah disajikan kembali adalah sebagai berikut: The Group’s restated consolidated statement of financial position as at 1 January 2014 was as follows: Penyesuaian atas penerapan PSAK 24 Revisi 2013 Jumlah tercatat Adjustment due Jumlah setelah sebelumnya to adoption of penyesuaian Previously SFAS 24 Balance after reported Revised 2013 adjustment Aset tidak lancar Non-current assets Aset pajak tangguhan - 130,472 130,472 Deferred tax assets Aset imbalan pasca kerja - 143,715 143,715 Post-employment benefits assets Liabilitas tidak lancar Non-current liabilities Provisi imbalan karyawan 356,016 1,012,237 1,368,253 Provision for employee benefits Liabilitas pajak tangguhan 96,588 86,659 9,929 Deferred tax liabilities Ekuitas Equity Saldo laba 3,955,810 48,856 3,906,954 Retained earnings Kepentingan non-pengendali 89,845 15 89,830 Non-controlling interest Pendapatan komprehensif lainnya - 602,521 602,521 Other comprehensive income Laporan posisi keuangan konsolidasian Grup pada tanggal 31 Desember 2014 yang telah disajikan kembali adalah sebagai berikut: The Group’s restated consolidated statement of financial position as at 31 December 2014 is as follows: Penyesuaian atas penerapan PSAK 24 Revisi 2013 Jumlah tercatat Adjustment due Jumlah setelah sebelumnya to adoption of penyesuaian Previously SFAS 24 Balance after reported Revised 2013 adjustment Aset tidak lancar Non-current assets Aset pajak tangguhan 43,203 125,986 169,189 Deferred tax assets Aset imbalan pasca kerja - 147,453 147,453 Post-employment benefits assets Liabilitas tidak lancar Non-current liabilities Provisi imbalan karyawan 525,816 776,342 1,302,158 Provision for employee benefits Liabilitas pajak tangguhan 10,075 1,129 8,946 Deferred tax liabilities Ekuitas Equity Saldo laba 5,854,326 4,404 5,858,730 Retained earnings Kepentingan non-pengendali 97,307 62 97,245 Non-controlling interest Pendapatan komprehensif lainnya - 506,116 506,116 Other comprehensive income