PENDAPATAN BERSIH NET REVENUES

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK DH PT. TRI POLYTA INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2011 DAN 2010 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES FORMERLY PT. TRI POLYTA INDONESIA Tbk NOTES TO CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Continued - 64 - 25. BEBAN PENJUALAN

25. SELLING EXPENSES

2011 2010 US 000 US 000 Pengangkutan dan asuransi 25.358 16.170 Freight and insurance Gaji dan tunjangan 1.393 1.545 Salaries and allowances Penyusutan Catatan 12 27 56 Depreciation Note 12 Lain-lain 856 2.380 Others Jumlah 27.634 20.151 Total 26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES 2011 2010 US 000 US 000 Gaji, tunjangan dan kesejahteraan Salaries, allowances and employee karyawan 21.240 15.957 benefits Konsultan 3.134 3.289 Consulting Sewa Catatan 32 1.143 1.112 Rental Note 32 Penyusutan Catatan 12 1.040 672 Depreciation Note 12 Lain-lain 4.158 4.450 Others Jumlah 30.715 25.480 Total 27. BEBAN KEUANGAN 27. FINANCE COSTS 2011 2010 US 000 US 000 Beban bunga 35.478 37.590 Interest expense Beban administrasi bank 7.211 6.650 Bank charges Pajak atas beban bunga 5.999 2.988 Tax on interest expense Jumlah 48.688 47.228 Total 28. MANFAAT BEBAN PAJAK 28. TAX BENEFIT EXPENSE Manfaat beban pajak terdiri dari: Tax expense benefit consists of the following: Perusahaan 2011 The Company CA US 000 US 000 US 000 Pajak kini Current tax Perusahaan 3.873 12.210 - The Company AC 1 - - AC Jumlah pajak kini 3.874 12.210 - Total current tax Pajak tangguhan Deferred tax Perusahaan 17.782 543 81.916 The Company SMI 3.770 - 1.070 SMI Jumlah pajak tangguhan 14.012 543 82.986 Total deferred tax Jumlah manfaat beban pajak - bersih 10.138 11.667 82.986 Total tax benefit expense - net 2010 Diukur dan disajikan kembali – Catatan 6 As remeasured and restated – Note 6 PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK DH PT. TRI POLYTA INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2011 DAN 2010 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES FORMERLY PT. TRI POLYTA INDONESIA Tbk NOTES TO CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Continued - 65 - Pajak Kini Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak rugi fiskal adalah sebagai berikut: Current Tax The reconciliation between income loss before tax per consolidated statements of comprehensive income and taxable income fiscal loss is as follows: Perusahaan 2011 The Company CA US 000 US 000 US 000 Laba rugi sebelum pajak Income loss before tax per menurut laporan laba rugi consolidated statements of komprehensif konsolidasian 2.131 54.864 11.353 comprehensive income Laba sebelum pajak entitas anak Income before tax of subsidiaries setelah dilakukan penyesuaian after adjustment in pada level konsolidasian 2.389 - 887 consolidated level Laba rugi sebelum pajak 4.520 54.864 12.240 Income loss before tax Perbedaan temporer: Temporary differences: Perbedaan penyusutan Difference between commercial komersial dan fiskal 3.244 2.737 56.737 and fiscal depreciation Imbalan pasca kerja 3.290 244 1.012 Post-employment benefits Lain-lain 438 - 1.326 Others Jumlah 6.972 2.493 54.399 Total Perbedaan yang tidak dapat Nondeductible expenses diperhitungkan menurut fiskal: nontaxable income: Pajak final atas pengalihan Final tax on transfer of land tanah dan bangunan - - 6.172 and buildings Penghasilan bunga 822 620 742 Interest income Penghasilan sewa - bersih - 1.421 - Rent income - net Lain-lain 13.865 6.476 13.170 Others Jumlah 13.043 8.517 18.600 Total Laba kena pajak rugi fiskal 15.495 48.840 48.039 Taxable income fiscal loss Rugi fiskal tahun sebelumnya Unexpired prior years fiscal losses setelah disesuaikan dengan based on Tax Assessment SKPLB - - 261.026 Letters Laba kena pajak akumulasi Taxable income accumulated rugi fiskal setelah disesuaikan fiscal loss after compensated dengan rugi fiskal 15.495 48.840 309.065 with fiscal loss Rugi fiskal yang tidak dapat dimanfaatkan akibat penggabungan usaha - - 309.065 Expired fiscal loss due to merger Laba kena pajak 15.495 48.840 - Taxable income 2010 Diukur dan disajikan kembali – Catatan 6 As remeasured and restated – Note 6