BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES

The original consolidated financial statements included herein are in Indonesian language. PT Holcim Indonesia Tbk Dahulu PT Semen Cibinong Tbk Dan Anak Perusahaan CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun Yang Berakhir Pada Tanggal 31 Desember 2006 Dengan Angka Perbandingan Tahun 2005 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT Holcim Indonesia Tbk Formerly PT Semen Cibinong Tbk And Subsidiaries NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2006 With Comparative Figures for 2005 Figures in tables stated in millions of Rupiah, unless stated otherwise 41 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued Pada tanggal 22 Agustus 2006, PT Holcim Beton HB juga menerima SKPKB atas Pajak Penghasilan Badan tahun pajak 2004 sebesar Rp5.416 juta. HB telah mengajukan keberatan atas SKPKB tersebut pada tanggal 17 November 2006. Sampai dengan tanggal 9 Februari 2007, HB belum menerima keputusan dari DJP. On August 22, 2006, PT Holcim Beton HB also received SKPKB for Corporate Income Tax for fiscal year 2004 amounting to Rp5,416 million. HB has filed an objection letter on the above SKPKB on November 17, 2006. Up to February 9, 2007, HB has not yet received the decision from the DGT. Pada tanggal 1 Desember 2006, PT Holcim Beton HB menerima SKPKB atas Pajak Penghasilan Badan tahun pajak 2003 sebesar Rp5.798 juta. HB akan mengajukan keberatan atas SKPKB tersebut kepada DJP. On December 1, 2006, PT Holcim Beton HB received SKPKB for Corporate Income Tax for fiscal year 2003 amounting to Rp5,798 million. HB will file an objection letter on the above SKPKB to the DGT. Pada tanggal 8 Desember 2006, Perusahaan menerima persetujuan dari DJP untuk melakukan revaluasi sebagian aktiva tetap Perusahaan yang berlokasi di Cilacap. Selisih nilai buku fiskal dengan nilai aktiva yang dinilai kembali adalah sebesar Rp690.783 juta yang dikompensasikan dengan rugi fiskal tahun 2001 sebesar Rp643.329 juta dan sebagian rugi fiskal tahun 2003 sebesar Rp47.454 juta. On December 8, 2006, the Company received the approval from the DGT on its request to appraise part of its assets located in Cilacap. The difference between the fiscal book value of the appraised assets and their revalued amount amounting to Rp690,783 million has been compensated with its 2001 tax loss amounting to Rp643,329 million and part of its 2003 tax loss in the amount of Rp47,454 million. Rincian dari aktiva dan kewajiban pajak tangguhan Perusahaan dan anak perusahaan adalah sebagai berikut: The details of deferred tax assets and liabilities of the Company and subsidiary are as follows: 2006 2005 Perusahaan The Company Aktiva pajak tangguhan Deferred tax assets Rugi fiskal 213.181 511.302 Tax losses Piutang usaha 4.766 2.362 Trade accounts receivable Persediaan 11.957 16.130 Inventories Kewajiban imbalan kerja 15.205 12.827 Employee benefits obligations Biaya rehabilitasi 3.639 5.821 Rehabilitation cost Jumlah 248.748 548.442 Total Kewajiban pajak tangguhan Deferred tax liability Aktiva tetap 433.437 628.579 Property, plant and equipment Kewajiban pajak Deferred tax tangguhan - bersih 184.689 80.137 liability - net Anak perusahaan Subsidiary Aktiva kewajiban pajak Deferred tax assets tangguhan - bersih 3.326 25 liability - net Manajemen berpendapat bahwa aktiva pajak tangguhan dapat direalisasikan di masa yang akan datang. Management believes that the deferred tax assets can be realized in the future. The original consolidated financial statements included herein are in Indonesian language. PT Holcim Indonesia Tbk Dahulu PT Semen Cibinong Tbk Dan Anak Perusahaan CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun Yang Berakhir Pada Tanggal 31 Desember 2006 Dengan Angka Perbandingan Tahun 2005 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT Holcim Indonesia Tbk Formerly PT Semen Cibinong Tbk And Subsidiaries NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2006 With Comparative Figures for 2005 Figures in tables stated in millions of Rupiah, unless stated otherwise 42 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued Rekonsiliasi antara beban pajak dan hasil perkalian laba rugi akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the tax expense and the amounts computed by applying the effective tax rate to accounting income loss before tax of the Company is as follows: 2006 2005 Laba rugi sebelum beban pajak Income loss before tax expense per menurut laporan laba rugi konsolidasi 241.158 188.423 consolidated statements of income Laba rugi anak perusahaan Income loss before tax expense of sebelum beban pajak 72.278 33.144 the subsidiaries Laba rugi Perusahaan sebelum Income loss before tax expense beban pajak 313.436 155.279 of the Company Beban penghasilan pajak dengan tarif Tax expense benefits at prevailing pajak yang berlaku sebesar 30 94.031 46.584 tax rate of 30 Penyesuaian rugi fiskal sehubungan Adjustment of fiscal loss due to tax dengan hasil pemeriksaan pajak 7.445 - assessment Penyesuaian atas kewajiban pajak Adjustment to deferred tangguhan 36.928 - tax liability Pengakuan kewajiban pajak Recognition of prior year’s deferred tangguhan tahun sebelumnya - 9.154 tax liabilities Dampak pajak atas: Tax effects of: Perbedaan tetap Permanent differences Koreksi positif 13.339 11.640 Positive corrections Koreksi negatif 14.028 18.322 Negative corrections Dampak pajak atas rugi fiskal Tax effect of expired tax yang kadaluarsa yang losses previously diakui sebelumnya - 185.616 recognized Beban pajak tangguhan Perusahaan 63.859 141.504 Deferred tax expense of the Company Beban penghasilan pajak Tax expense benefit anak perusahaan of the subsidiary Pajak kini 4.705 4.129 Current tax Pajak tangguhan 3.351 25 Deferred tax Beban pajak - bersih 65.213 145.658 Tax expense - net 27. LABA RUGI PER SAHAM DASAR 27. BASIC INCOME LOSS PER SHARE Perusahaan tidak mempunyai efek berpotensi dilusi saham sehingga Perusahaan tidak menghitung laba rugi per saham dilusian. The Company has no potential dilutive ordinary shares, accordingly, no diluted income loss per share was calculated. Perhitungan laba rugi per saham dasar didasarkan pada data berikut: The calculation of basic income loss per share is based on the following data: Laba rugi Income loss 2006 2005 Laba rugi bersih tahun berjalan 175.945 334.081 Net income loss for the year