UTANG LAIN JANGKA PANJANG Lanjutan

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E75 Exhibit E75 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 20. LIABILITAS IMBALAN PASCA KERJA Lanjutan 20. POST-EMPLOYEE BENEFITS LIABILITIES Continued Jumlah yang diakui pada laporan posisi keuangan konsolidasian ditentukan sebagai berikut: The amounts recognised in the consolidated statements of financial position are determined as follows: 2 0 1 2 2 0 1 1 Nilai kini liabilitas 54.308.607 27.113.838 Present value of obligations Aset dalam nilai wajar 5.083.243 4.926.824 Assets at fair value Kerugian aktuarial yang belum diakui 15.789.016 - Unrecognized actuarial losses Biaya jasa lalu yang belum diakui 2.701.989 3.080.893 Unrecognized past service costs Liabilitas pada laporan posisi Liability in the consolidated statements keuangan konsolidasian 30.734.359 19.106.121 of financial position Jumlah yang diakui di dalam laporan laba-rugi komprehensif konsolidasian adalah sebagai berikut: The amounts recognized in the consolidated statements of comprehensive income are as follows: 2 0 1 2 2 0 1 1 Biaya jasa kini 14.514.867 7.807.264 Current service costs Biaya bunga 919.092 928.760 Interest cost Kerugian aktuarial 160.861 73.102 Actuarial losses Amortisasi bersih atas biaya jasa lalu Net amortization of unrecognised yang belum diakui 378.904 373.491 past service costs Kontribusi 4.219.720 - Contribution Pembayaran pesangon 125.766 102.527 Benefit payment J u m l a h 11.628.238 9.080.090 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E76 Exhibit E76 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

21. KEPENTINGAN NON PENGENDALI ATAS ASET BERSIH ENTITAS ANAK

21. NON CONTROLLING INTEREST IN NET ASSETS OF SUBSIDIARIES 2 0 1 2 Kepentingan non pengendali atas surplus revaluasi Non-controlling interest of Entitas anak Saldo aw al Penambahan surplus of Penjualan Peny esuaian Saldo akhir Subsidiaries Beginning balance Additions revaluation Sold Adjustment Ending balance PT Langgam Inti Hibrindo 1.045 6.181 37.672 - - 32.536 PT Minang Agro 29.837 - - - 29.837 - PT Mutiara Agam 11.485 31.740 30.895 - 30.997 41.637 PT Global Kalimantan Makmur 49 24 - - 25 - PT Agrisentra Lestari - 383 - - 383 - PT Nakau - 10.444.828 - - 10.444.828 - PT Sumatera Candi Kencana 775.089 205.512 - - 980.601 - PT Agro Pratama Abadi 1.000 - - 1.000 - - PT Nusaraya Permai - 104.014 - - 104.014 - PT Alam Permai - 13.609.823 - - 13.609.823 - PT Sarana Investasi Nusantara 6.883 49 - - 6.834 - PT Kalimantan Sawit Raya 688 86 - - 602 - Jumlah Total 783.776 3.512.218 68.567 1.000 4.302.600 74.173 2 0 1 1 Entitas anak Saldo aw al Penambahan Peny esuaian Saldo akhir Subsidiaries Beginning balance Additions Adjustment Ending balance PT Langgam Inti Hibrindo 619 426 - 1.045 PT Minang Agro - 29.837 - 29.837 PT Mutiara Agam 8.089 3.396 - 11.485 PT Global Kalimantan Makmur - - 49 49 PT Sumatera Candi Kencana - 52.033 827.122 775.089 PT Agro Pratama Abadi 1.000 - - 1.000 PT Sarana Investasi Nusantara - 2.598.400 2.605.283 6.883 PT Kalimantan Sawit Raya - 103 791 688 PT Alam Permai - 4.339.184 4.339.184 - PT Nusaraya Permai - 152.381 152.381 - PT Nakau - 4.777.517 4.777.517 - Jumlah Total 9.708 2.286.533 1.493.049 783.776