Revenue and expense recognition

PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly 31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 9. INVESTASI JANGKA PANJANG LAINNYA 9. LONG TERM INVESTMENT OTHER Akun ini terdiri dari : These account consists of: Grand Resources SA Grand Resources SA New Asia Corporate Holdings Limited New Asia Corporate Holdings Limited Orion Capital Group Limited Orion Capital Group Limited PT Bahama Bumi Cemerlang PT Bahama Bumi Cemerlang Emerald Star Investments Ltd Emerald Star Investments Ltd Vasco Trading Ltd. Vasco Trading Ltd. Jumlah Total MTN dari Grand Resources Limited terdiri dari : - - - - - - MTN dari New Asia Corporate Holdings Limited terdiri dari : - - Medium term notes No.003MTNGR2009 tanggal 2 Oktober 2009, Nominal Rp.357.027.000.000,- jatuh tempo 2 Oktober 2012 dengan tingkat bunga sebesar 1 pertahun, dialihkan kepada Vasco trading Ltd berdasarkan Notice of Transfer No. L-PST-EHS-GR-005-X-12 tanggal 2 oktober 2012 dan Sertifikat MTN No. 002- XVascoMTNX2012 senilai Rp. 57.027.000.000, jatuh tempo tanggal 2 oktober 2013 dan sertifikat MTN No. 003- XVascoMTNX2012 senilai Rp. 300.000.000.000 jatuh tempo pada 2 oktober 2013. Medium term notes No.003MTNGR2009 October 2, 2009, Par Rp.357.027.000.000, - due October 2, 2012 and level of interest of 1 per year are continued to Vasco Trading Ltd based on Notice of Transfer No. L-PST-EHS- GR-005-X-12 dated October 2, 2012 and MTN certificate No. No. 002- XVascoMTNX2012 amounted Rp. 57.027.000.000, due to October 2, 2013 and certificate No. 003-XVascoMTNX2012 amounted Rp. 300.000.000.000 due to October 2, 2013 Medium term notes New Asia No.001MTNNAC2009 tanggal 30 Maret 2009, Nominal Rp.68.500.000.000,- jatuh tempo 30 Maret 2012 dengan tingkat bunga sebesar 1 pertahun, dialihkan kepada Emerald Star Investments Ltd berdasarkan Notice of Transfer No. L- PST-EHS-NAC-007-III-12 tanggal 30 Maret 2012 dan Sertifikat MTN No. 01-IIIESI-MTN2012 dan jatuh tempo pada 30 Maret 2013. Medium term notes New Asia No.001MTNNAC2009 March 30, 2009, Par Rp.68.500.000.000, - due March 30, 2012 and level of interest of 1 per year are continued to Emerald Star Investments Ltd based on Notice of Transfer No. L-PST- EHS-NAC-007-III-12 dated Macrh 30, 2012 and MTN certificate No. 01-IIIESI- MTN2012 and due to March 30, 2013. 413,328,291,126 385,183,042,675 - - - Medium term notes Grand Recources No.002MTNGR2009 October 2, 2009, Par Rp.325.718.000.000, - due October 2, 2012 and level of interest of 1 per year are continued to Emerald Star Investments Ltd based on Notice of Transfer No. L- PST-EHS-GR-012-X-12 dated October 2, 2012 and MTN certificate No. No. 002- ESI-MTNX2012 amounted Rp. 25.718.000.000, due to October 2, 2013 and certificate No. 002-ESI-MTNX2012 amounted Rp. 300.000.000.000 due to October 2, 2013 350,112,696 152,236,356,097 Medium term notes No.001MTNGR2009 tanggal 30 Maret 2009, Nominal Rp.560.000.000,- jatuh tempo 30 Maret 2012 dengan tingkat bunga sebesar 1 per tahun. - - 25,087,583,650 Investasi dalam Medium Term Notes merupakan investasi yang dilakukan Entitas Anak PT Agis Electronic AE dan PT Agis Mitra Mandiri AMM. Medium term notes No.001MTNGR2009 March 30, 2009, Par Rp.560.000.000, - due March 30, 2012 and level of interest of 1 per year. Investment in Medium Term Notes are investments made ​​ subsidiary PT Agis Electronic AE and PT Agis Mitra Mandiri AMM. 798,511,333,800 834,721,303,042 657,047,250,599 - Medium term notes Grand Recources No.002MTNGR2009 tanggal 2 Oktober 2009, Nominal Rp.325.718.000.000,- jatuh tempo 2 Oktober 2012 dengan tingkat bunga sebesar 1 pertahun, dialihkan kepada Emerald Star Investments Ltd berdasarkan Notice of Transfer No. L-PST-EHS-GR-012-X-12 tanggal 2 oktober 2012 dan Sertifikat MTN No. 002-ESI-MTNX2012 senilai Rp. 25.718.000.000, jatuh tempo tanggal 2 oktober 2013 dan sertifikat MTN No. 002-ESI- MTNX2012 senilai Rp. 300.000.000.000 jatuh tempo pada 2 oktober 2013. 31 Desember 2012 31 Desember 2011 : MTN of Grand Resources Limited consists of : MTN of New Asia Corporate HoldingsLimited consists of 38 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly 31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 9. INVESTASI JANGKA PANJANG LAINNYA Lanjutan 9. LONG TERM INVESTMENT OTHER Continued - - - - - - MTN dari Orion Capital Group : - - MTN dari PT Bahama Bumi Cemerlang - - 10. ASET TETAP 10. FIXED ASSETS Nilai perolehan Cost Pemilikan langsung Direct ownership Tanah Land Bangunan dan prasarana Building and facilities Peralatan mesin dan Machinery equipment and repairment perbaikan Kendaraan Vehicle Inventaris kantor Office equipment Sub - jumlah Sub - total Medium term notes New Asia No.002MTNNAC2009 tanggal 15 Juli 2009, Nominal Rp.20.333.500.000,- jatuh tempo 15 Juli 2012 dengan tingkat bunga sebesar 1 pertahun, dialihkan kepada Emerald Star Investments Ltd berdasarkan Notice of Transfer No. L-PST-EHS-NAC- 010-VII-12 tanggal 16 July 2012 dan Sertifikat MTN No. 01ESI- MTNVII2012 tanggal 16 Juli 2012 dan jatuh tempo pada 16 juli 2013. Medium term notes New Asia No.002MTNNAC2009 July 15, 2009, Par Rp.20.333.500.000, - due July 15, 2012 and level of interest of 1 per year are continued to Emerald Star Investments Ltd based on Notice of Transfer No. L- PST-EHS-NAC-010-VII-12 dated July 16, 2012 and MTN certificate No. 01ESI- MTNVII2012 and due to July 16, 2013 Medium term notes New Asia No.003MTNNAC2009 tanggal 22 Juli 2009, Nominal Rp.30.752.500.000,- jatuh tempo 22 Juli 2012 dengan tingkat bunga sebesar 1 pertahun, dialihkan kepada Vasco Trading Ltd berdasarkan Notice of Transfer No. L-PST-EHS-NAC-015- VII-12 tanggal 23 Juli 2012 dan Sertifikat MTN No. 001VIIVascoMTN2012 tanggal 23 Juli 2012 dan jatuh tempo pada 23 juli 2013. 1,730,725,710 12,999,290,593 2,812,407,790 672,856,841 8,980,535,667 13,073,283,711 4,753,818,644 3,533,009,551 115,663,325,178 Medium term notes No.004MTNNAC2009 tanggal 31 Juli 2009, Nominal Rp.35.903.500.000,- jatuh tempo 31 Juli 2012 dengan tingkat bunga sebesar 1 pertahun. Medium term notes No.001MTNOCG2009 tanggal 21 Juli 2009, Nominal Rp.25.826.000.000,- jatuh tempo 21 Juli 2012 dengan tingkat bunga sebesar 1 pertahun. Medium term notes No.004MTNNAC2009 July 31, 2009, Par Rp.35.903.500.000, - due July 31, 2012 and level of interest of 1 per year. Medium term notes No.001MTNOCG2009 July 21, 2009, Par Rp.25.826.000.000, - due July 21, 2012 and level of interest of 1 per year. 1,079,500,000 284,678,263 49,927,000 114,442,516,085 1,656,732,592 - 71,845,361,380 Medium term notes No.003MTNNAC2009 July 22, 2009, Par Rp.30.752.500.000, - due July 22, 2012 and level of interest of 1 per year are continued to Haglley Capital Inc based on Notice of Transfer No. L-PST-EHS- NAC-015-VII-12 dated July 23, 2012 and MTN certificate No. 001VIIVascoMTN2012 and due to July 23, 2013 Ending Medium term notes No.001BBC-MTNIII09 March 31, Par Rp.354.500.000, - due March 31, 2012 and level of interest of 1 per year. balance Additions 2 0 1 2 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Deductions balance 71,845,361,380 - 20,606,757,064 1,231,380,474 996,629,212 21,686,257,064 6,840,984,718 - Medium term notes No.001BBC-MTNIII09 tanggal 31 Maret 2009, Nominal Rp.354.500.000,- jatuh tempo 31 Maret 2012 dengan tingkat bunga sebesar 1 pertahun. : MTN of Orion Capital Group : MTN dari PT Bahama Bumi Cemerlang 39