Pendirian Perusahaan Company’s establishment

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 13 1. U M U M lanjutan 1. GENERAL continued

e. Pengesahan untuk penerbitan laporan keuangan konsolidasian

Penerbitan laporan keuangan konsolidasian Grup pada tanggal 31 Desember 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010 dan untuk tahun y ang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 telah disetujui dan disahkan oleh Direksi pada tanggal 18 Februari 2013.

e. Authorization for the issuance of the consolidated financial statements

The issuance of the consolidated financial statements of the Group as of December 31, 2012, December 31, 2011 and January 1, 2011December 31, 2010 and for the years ended December 31, 2012 and 2011 was approved and authorized by the Board of Directors on February 18, 2013. 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar penyajian laporan keuangan konsolidasian

a. Basis of presentation of the consolidated financial statements

Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan “SAK”, y ang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. Laporan keuangan konsolidasian juga disusun sesuai dengan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan Bapepam-LK No. VIII.G.7 tentang “Peny ajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik” y ang terlampir dalam Lampiran Keputusan Ketua Bapepam-LK No. KEP-347BL2012 tanggal 25 Juni 2012. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards “SAK” issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants. The consolidated financial statements have been also prepared in accordance with Indonesian Capital Market and Financial Institutions Supervisory Agency Bapepam-LK Regulation No. VIII.G.7 regarding “Financial Statements Presentations and Disclosures for Issuers or Public Companies” included in the Appendix of the Decision of the Chairman of Bapepam-LK No. KEP-347BL2012 dated June 25, 2012. Seperti diungkapkan dalam catatan-catatan terkait di bawah ini, beberapa standar akuntansi y ang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2012 secara prospektif maupun retrospektif. Oleh karena itu, laporan keuangan konsolidasian Grup tanggal 31 Desember 2011 dan 1 Januari 201131 Desember 2010 dan untuk tahun y ang berakhir pada tanggal 31 Desember 2011, telah disajikan kembali. As disclosed further in the relevant succeeding notes, several amended and published accounting standards were adopted effective on January 1, 2012, prospectively or retrospectively. Accordingly, the consolidated financial statements of the Group as of December 31, 2011 and January 1, 2011December 31, 2010 and for the year ended December 31, 2011, have been restated. Laporan keuangan konsolidasian disusun sesuai dengan PSAK No. 1 Revisi 2009, “Peny ajian Laporan Keuangan” y ang diterapkan pada tanggal 1 Januari 2011. The consolidated financial statements are prepared in accordance with PSAK No. 1 Revised 2009, “Presentation of Financial Statements” which is adopted on January 1, 2011.