Aset dan Liabilitas dalam Mata Assets and Liabilities Denominated in

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 90 Paraf Liabilitas Imbalan Kerja Jangka Panjang Nilai kini liabilitas imbalan pasca kerja tergantung pada beberapa faktor yang ditentukan dengan dasar aktuarial berdasarkan beberapa asumsi. Asumsi yang digunakan untuk menentukan biaya penghasilan pensiun neto mencakup tingkat diskonto. Perubahan asumsi ini akan mempengaruhi jumlah tercatat imbalan pasca kerja. Perseroan menentukan tingkat diskonto yang sesuai pada akhir periode pelaporan, yakni tingkat suku bunga yang harus digunakan untuk menentukan nilai kini arus kas keluar masa depan estimasian yang diharapkan untuk menyelesaikan liabilitas. Dalam menentukan tingkat suku bunga yang sesuai, Perseroan mempertimbangkan tingkat suku bunga obligasi pemerintah yang didenominasikan dalam mata uang imbalan akan dibayar dan memiliki jangka waktu yang serupa dengan jangka waktu liabilitas yang terkait. Asumsi kunci liabilitas imbalan pasca kerja lainnya sebagian ditentukan berdasarkan kondisi pasar saat ini. Informasi tambahan diungkapkan pada Catatan 25. Employee Benefits Long Term Liabilities The present value of the post-employment benefits obligations depends on a number of factors that are determined on an actuarial basis using number of assumptions. The assumptions used in determining the net cost income for pensions include the discount rate. Any changes in these assumptions will have an impact in the carrying amount of post employment benefits obligations. The Company determines the appropriate discount rate at the end of each reporting period. It is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the obligations. In determining the appropriate discount rate, the Company considers the interest rates of government bonds that are denominated in the currency in which the benefits will be paid and have terms to maturity approximating the terms of the related postemployment benefit obligation. Other key assumptions for post-employment benefit obligations are based on current market conditions. Additional information is disclosed in Note 25. Pajak penghasilan Grup beroperasi di bawah peraturan perpajakan di Indonesia. Pertimbangan yang signifikan diperlukan untuk menentukan provisi pajak penghasilan dan pajak pertambahan nilai. Apabila keputusan final atas pajak tersebut berbeda dari jumlah yang pada awalnya dicatat, perbedaan tersebut akan dicatat di laporan laba rugi konsolidasian pada periode dimana hasil tersebut dikeluarkan. Income tax The Group operates under the tax regulations of Indonesia. Significant judgement is required in determining the provision for income taxes and value added taxes. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will be recorded in the consolidated comprehensive income statement account in the period in which such determination is made. 41. Informasi Segmen

41. Segment Information

Informasi segmen Perusahaan dan entitas anak dibagi dalam empat divisi yaitu operasi pupuk dan amoniak, properti, pembangkit listrik dan jasa keamanan. Divisi-divisi tersebut menjadi dasar pelaporan informasi segmen primer Perusahaan dan anak perusahaan. The Company and its subsidiaries segment information is currently divided into four divisions, i.e. fertilizer and ammonia, property, electricity power and security services. These divisions are the basis on which the Company and its subsidiaries reports their primary segment information. Kegiatan utama divisi-divisi tersebut terdiri dari: The principal activities of these divisions consist of: a. PT Pupuk Kalimantan Timur bergerak dalam bidang produksi pupuk dan NH3 a. PT Pupuk Kalimantan Timuris engaged in the production of fertilizer NH3. b. PT Kaltim Industrial Estate bergerak dalam bidang perencanaan, pembangunan dan pengembangan serta penyewaan kawasan industri termasuk fasilitas pendukungnya. b. PT Kaltim Industrial Estate is engaged in planning, construction, area development and industrial bonded area rental and its supporting facilities. c. PT Kaltim Daya Mandiri bergerak dalam bidang pengelolaanpengoperasian pembangkit tenaga listrik dan tenaga uap di Kawasan Industri Bontang. c. PT Kaltim Daya Mandiri is engaged in maintenance and operation of electricity power supply and steam power in Bontang Industrial Area. d. PT Kaltim Jasa Sekuriti bergerak dalam bidang penyediaan tenaga keamanan. d. PT Kaltim Jasa Sekuriti provides security services. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 91 Paraf Harga transaksi antar segmen ditetapkan sesuai harga pasar. Pricing inter-segment transactions are set according to market prices. Lahan bahan Listrik uap Pupuk NH3 Property Electricity steam Jasa keamanan Konsolidasi Fertilizer NH3 material power Security services Consolidated Rp Rp Rp Rp Rp Pendapatan: Revenues: Penjualan ekstern 10.225.878.277.824 104.023.777.421 38.602.741.154 2.786.155.996 10.371.290.952.395 External sales Penjualan antar Intersegment segmen 13.651.794.880 30.681.844.159 354.958.200.373 21.185.981.251 420.477.820.663 sales Penghasilan bunga 23.745.837.197 138.692.737 1.695.470.280 187.602.111 25.767.602.325 Interest income Beban bunga 111.114.158.758 3.924.372.696 4.200.897.104 -- 119.239.428.558 Interest expenses Penyusutan dan Amortisasi 277.243.239.936 5.576.396.439 19.902.023.631 38.231.632 302.759.891.638 Depreciaton and Amortization Laba Segmen dilaporkan 1.884.889.640.774 52.305.650.552 56.542.341.911 1.535.042.129 1.995.272.675.366 Income of Segment for Reporting Infromasi Lainnya: Other information: Aset Segmen di Laporkan 10.448.857.026.270 693.422.580.537 480.722.031.623 8.724.876.143 11.631.726.514.573 Segment Assets to be Reported Liabilitas Segmen diLaporkan 4.386.313.624.506 160.940.806.639 141.944.140.552 2.302.563.699 4.691.501.135.396 Segment Liabilities to be Reported 2011 Lahan bahan Listrik uap Pupuk NH3 Property Electricity steam Jasa keamanan Konsolidasi Fertilizer NH3 material power Security services Consolidated Rp Rp Rp Rp Rp Pendapatan: Revenues: Penjualan ekstern 8.243.107.763.740 103.092.655.128 27.938.565.872 4.196.392.217 8.378.335.376.957 External sales Penjualan antar Intersegment segmen 13.866.204.123 56.964.736.434 295.911.691.449 18.683.413.189 385.426.045.195 sales Penghasilan bunga 9.347.917.176 334.186.464 1.990.989.434 55.342.962 11.728.436.036 Interest income Beban bunga 141.929.153.152 2.193.873.216 4.424.084.706 -- 148.547.111.074 Interest expenses Penyusutan dan Amortisasi 248.656.808.307 8.485.855.814 19.995.759.160 64.258.849 277.074.164.432 Depreciaton and Amortization Laba Segmen dilaporkan 1.235.847.597.765 68.410.451.348 43.199.110.055 1.724.580.554 1.349.181.739.722 Income of Segment for Reporting Infromasi Lainnya: Other information: Aset Segmen di Laporkan 10.448.857.026.270 700.176.363.069 458.232.030.602 8.442.090.027 11.615.707.509.969 Segment Assets to be Reported Liabilitas Segmen diLaporkan 3.723.768.327.465 193.672.210.880 149.126.560.573 2.743.616.873 4.069.310.715.791 Segment Liabilities to be Reported 2010