CASH AND CASH EQUIVALENTS SHORT TERM INVESTMENT TRADE ACCOUNTS RECEIVABLE

PT. TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2011 AND DECEMBER 31, 2010 AND CONSOLIDATED COMPREHENSIF STATEMENTS OF INCOME FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2011 AND 2010 Continued - 23 -

4. CASH AND CASH EQUIVALENTS

Average interest rate per annum on time deposits in 2010 is 7 - 8,5. PT. TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2011 AND DECEMBER 31, 2010 AND CONSOLIDATED COMPREHENSIF STATEMENTS OF INCOME FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2011 AND 2010 Continued - 24 -

5. SHORT TERM INVESTMENT

March 31 December 31 2011 2010 Rp 000 Rp 000 Available for sale Subordinated bonds 10,000,000 10,000,000 Unrealized gain on increase in value in fair value 135,000 33,300 Net 10,135,000 10,033,300 These represents the Company‟s investment in Subordinated Bonds I Year 2010 of PT Bank CIMB Niaga Tbk „Bonds‟. The Bonds were acquired on July 8, 2010 at nominal value amounting to Rp 10,000,000 thousand and with coupon rate at 11.30 per annum which is to be paid quarterly. The term of the Bonds is 7 years and will mature on July 8, 2017. As of March 31, 2011 and December 31, 2010, the Bonds have a market price at 101.35 and 100.33. The Bonds were rated at idAA- by Fitch.

6. TRADE ACCOUNTS RECEIVABLE

PT. TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2011 AND DECEMBER 31, 2010 AND CONSOLIDATED COMPREHENSIF STATEMENTS OF INCOME FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2011 AND 2010 Continued - 25 - Management believes that all of the above receivables are collectible thus no allowance for doubtful accounts was provided. 7. INVENTORIES PT. TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2011 AND DECEMBER 31, 2010 AND CONSOLIDATED COMPREHENSIF STATEMENTS OF INCOME FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2011 AND 2010 Continued - 26 - Management believes that the allowances for decline in value and obsolescence of inventories are adequate to cover possible losses on decline in value and obsolescence of inventories, and management believes that the carrying value of inventories represent their net realizable values.

8. PREPAID TAXES