PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 57 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated

16. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan

16. PROVISIONS AND

LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued a. Estimasi liabilitas restorasi aset a. Estimated liabilities for assets restoration 31032015 31122014 Saldo awal 444,944 440,058 Beginning balance Penambahan selama periode berjalan 20,216 115,779 Addition during the period Penyesuaian atas Adjustment for estimasi liabilitas estimated liabilities for restorasi aset assets restoration terkait penjualan menara - 95,394 related to towers sale Realisasi selama periode berjalan 2,188 15,499 Realisation during the period Saldo akhir 462,972 444,944 Ending balance

b. Imbalan pascakerja

b. Post-employment benefits

Perubahan liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian interim adalah sebagai berikut: The movements of the provision for post- employment benefits recognised in the interim consolidated statements of financial position are as follows: 31032015 31122014 Saldo awal 242,704 166,914 Beginning balance Expense made during Beban selama periode berjalan 14,226 57,969 the period Pembayaran selama periode Amounts paid during berjalan 2,087 17,182 the period Kerugian aktuarial Actuarial losses yang diakui pada laba rugi recognised in the other komprehensif lainnya: comprehensive income: - Dampak perubahan asumsi Effects of changes in - keuangan 23,411 38,834 financial assumptions - Dampak penyesuaian Effects of experience - pengalaman 11,590 3,831 adjustments Penyesuaian atas penerapan Adjustment for implementation standar akuntansi baru 708 - for new accounting standards Saldo akhir 265,956 242,704 Ending balance Liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian interim adalah sebagai berikut: The provision for post-employment benefits recognised in the interim consolidated statements of financial position are as follows: 31032015 31122014 Nilai kini liabilitas 265,956 241,996 Present value of obligations Biaya jasa lalu yang belum diakui - 708 Unrecognised past service cost Liabilitas pada laporan posisi Liability in the statement of keuangan 265,956 242,704 financial position PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 58 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated

16. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan

16. PROVISIONS AND

LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued b. Imbalan pascakerja lanjutan b. Post-employment benefits continued Mutasi nilai kini liabilitas adalah sebagai berikut: The movement of present value of obligation is as follows: 31032015 31122014 Saldo awal 241,996 165,626 Beginning balance Biaya jasa kini 7,621 25,814 Current service cost Biaya bunga 5,114 17,964 Interest cost Imbalan yang dibayar 2,087 17,182 Benefits paid Rugi penyelesaian 1,491 14,771 Settlement loss Kerugian aktuarial: Actuarial losses: - Dampak perubahan asumsi Effects of changes in - keuangan 23,411 38,834 financial assumptions - Dampak penyesuaian Effects of experience - pengalaman 11,590 3,831 adjustments Saldo akhir 265,956 241,996 Ending balance Sehubungan dengan imbalan pensiun, liabilitas telah memperhitungkan kontribusi Perseroan pada program pensiun iuran pasti lihat Catatan 25. Estimasi pembayaran untuk periode selanjutnya diperkirakan tidak berbeda secara material dibandingkan dengan pembayaran aktual sebelumnya. In relation to the pension benefits, the obligation has taken into account the contribution made by the Company to the defined contribution pension plan see Note 25. The estimated contribution in the following period is expected not to be materially differ from the historical actual contribution. Estimasi liabilitas aktuarial pada tanggal 31 Maret 2015 dan 31 Desember 2014 didasarkan pada penilaian aktuarial oleh PT Mercer Indonesia, aktuaris independen, sebagaimana tertera dalam laporannya masing- masing tertanggal 28 April 2015 dan 26 Januari 2015. Estimated actuarial obligations as at 31 March 2015 and 31 December 2014 was based on the actuarial valuation prepared by PT Mercer Indonesia, an independent actuary, as stated in its reports dated 28 April 2015 and 26 January 2015, respectively. Imbalan pascakerja yang dibebankan pada laporan laba rugi komprehensif konsolidasian interim adalah sebagai berikut: The post-employment benefits expenses charged to the interim consolidated statements of comprehensive income are as follows: 31032015 31122014 Biaya jasa kini 7,621 25,814 Current service costs Biaya bunga 5,114 17,964 Interest expenses Rugi penyelesaian 1,491 14,771 Settlement loss Biaya jasa lalu - 580 Past service costs Jumlah, tercakup dalam Total, included in beban karyawan 14,226 57,969 employee costs