REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS

174 PT KRAKATAU STEEL PERSERO TBK LAPORAN POSISI KEUANGAN ENTITAS INDUK lanjutan 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO TBK PARENT ENTITY STATEMENTS OF FINANCIAL POSITION continued December 31, 2011 and 2010 and January 1, 2010December 31, 2009 Expressed in millions of Rupiah, Unless Otherwise Stated 1 Jan. 2010 31 Dec. 2009 31 Des. 2010 Jan. 1, 2010 Dec. 31, 2010 Dec. 31, 2009 Disajikan kembali- Disajikan kembali - Catatan 1 Catatan 1 31 Dec. 2011 As Restated- As Restated - Dec. 31, 2011 Note 1 Note 1 LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Pinjaman bank jangka pendek 5.380.594 4.975.120 3.880.340 Short-term bank loans Utang usaha 1.384.259 600.860 512.960 Trade payables Utang lain-lain 710.212 83.238 257.613 Other payables Utang pajak 46.676 12.640 50.948 Taxes payable Biaya yang masih harus dibayar 228.142 236.427 181.913 Accrued expenses Uang muka penjualan dan lainnya 114.555 96.072 148.276 Sales and other advances Bagian pinjaman jangka panjang yang jatuh tempo dalam waktu satu tahun 138.124 174.072 147.941 Current maturities of long-term loans Total Liabilitas Jangka Pendek 8.002.562 6.178.429 5.179.991 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas pajak tangguhan, neto 30.359 43.721 - Deferred tax liabilities, net Pinjaman jangka panjang, setelah dikurangi bagian yang jatuh tempo dalam Long-term loans, net of current waktu satu tahun 559.776 521.114 488.188 maturities Liabilitas kesejahteraan karyawan 221.551 174.099 158.706 Estimated liabilities for employee benefits Total Liabilitas Jangka Panjang 811.686 738.934 646.894 Total Non-Current Liabilities TOTAL LIABILITAS 8.814.248 6.917.363 5.826.885 TOTAL LIABILITIES EKUITAS EQUITY Modal saham Share capital Nilai nominal Rp500 angka penuh per Par value Rp500 full amount per saham pada tanggal 31 Desember share as of December 31, 2011 dan 2010, Rp1.000.000 2011 and 2010, Rp1,000,000 angka penuh per saham pada tanggal full amount per share as of 1 Januari 201031 Desember 2009 January 1, 2010December 31, 2009 Modal dasar - 40.000.000.000 saham Authorized capital - 40,000,000,000 yang terdiri dari 1 saham Seri A shares which consist of 1 Series A Dwiwarna dan 39.999.999.999 saham Dwiwarna share and 39,999,999,999 Seri B pada tanggal Series B shares as of 31 Desember 2011 dan 2010, December 31, 2011 and 2010, 8.000.000 saham pada tanggal 8,000,000 shares as of 1 Januari 201031 Desember 2009 December 31, 2010January 1, 2009 Modal ditempatkan dan disetor Issued and fully paid - penuh - 15.775.000.000 saham 15,775,000,000 shares which yang terdiri dari 1 saham Seri A consist of 1 Series A Dwiwarna Dwiwarna dan 15.774.999.999 share and 15,774,999,999 saham Seri B pada tanggal Series B shares as of 31 Desember 2011 dan 2010, December 31, 2011 and 2010, 2.000.000 saham pada tanggal 2,000,000 shares as of 1 Januari 201031 Desember 2009 7.887.500 7.887.500 2.000.000 January 1, 2010December 31, 2009 Tambahan modal disetor, neto 1.015.514 1.015.514 - Additional paid-in capital, net Modal disetor lainnya - - 1.303.465 Other paid-in capital Retained earnings accumulated Saldo laba akumulasi kerugian losses Dicadangkan 1.344.314 1.343.401 3.066.959 Appropriated Tidak dicadangkan 725.955 1.795.938 1.188.653 Unappropriated EKUITAS, NETO 9.521.373 8.450.477 5.181.771 EQUITY, NET TOTAL LIABILITAS DAN EKUITAS 18.335.621 15.367.840 11.008.656 TOTAL LIABILITIES AND EQUITY Setelah penyesuaian transisi sehubungan dengan penerapan awal PSAK No. 50 Revisi 2006 dan PSAK No. 55 Revisi 2006 After transition adjustment on the initial implementation of PSAK No 50 Revised 2006 and PSAK No. 55 Revised 2006 175 PT KRAKATAU STEEL PERSERO TBK LAPORAN LABA RUGI KOMPREHENSIF ENTITAS INDUK Tahun yang Berakhir pada Tanggal-Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO TBK PARENT ENTITY STATEMENTS OF COMPREHENSIVE INCOME Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 2010 Disajikan Kembali - Catatan 1 As Restated - 2011 Note 1 PENJUALAN NETO 14.742.166 12.270.775 NET SALES BEBAN POKOK PENJUALAN 13.867.946 10.577.196 COST OF GOODS SOLD LABA BRUTO 874.220 1.693.579 GROSS PROFIT BEBAN USAHA OPERATING EXPENSES Penjualan 234.597 215.791 Selling Umum dan administrasi 704.802 749.765 General and administrative Total Beban Usaha 939.399 965.556 Total Operating Expenses LABA RUGI OPERASI 65.179 728.023 OPERATING PROFIT LOSS Laba pengalihan aset tetap 1.090.455 147.888 Gain on transfer of fixed assets Laba pematangan tanah 120.993 - Gain on site preparation work Pendapatan keuangan 92.357 47.259 Finance income Laba selisih kurs, neto 65.535 98.004 Gain on foreign exchange, net Pendapatan dividen 58.618 14.896 Dividend income Penjualan limbah produksi 16.023 33.516 Sales of waste products Beban keuangan 269.424 218.721 Finance expense Pendapatan lain-lain 90.497 231.679 Other income Beban lain-lain 37.064 21.834 Other expenses LABA SEBELUM BEBAN PROFIT BEFORE TAX EXPENSE MANFAAT PAJAK 1.162.811 1.060.710 BENEFIT BEBAN MANFAAT PAJAK TAX EXPENSE BENEFIT Pajak kini - - Current tax Pajak tangguhan, neto 13.362 226.723 Deferred tax, net Beban Manfaat Pajak, Neto 13.362 226.723 Tax Expense Benefit, Net LABA TAHUN BERJALAN 1.176.173 833.987 PROFIT FOR THE YEAR PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME TAHUN BERJALAN - - FOR THE YEAR TOTAL PENDAPATAN KOMPREHENSIF TOTAL COMPREHENSIVE TAHUN BERJALAN 1.176.173 833.987 INCOME FOR THE YEAR