Laba Kotor Gross Profit

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 108

31. ASET D AN LIABILITAS DAL AM MATA U ANG ASING lanjutan

31. ASSETS AND

LIABILITIES IN FOREIGN CURRENCIES continued 18 Februari 2013 Tanggal Pen yelesaian Laporan Keuangan Konsolidasian February 18, 2013 31 Desember 2012 Consolidate d Tanggal Pelaporan Financial Mata Uang Asi ng December 31, 2012 Statements Foreign Currencies Reporting Da te Completion Da te Liabilitas lanjutan Liabilities continued Beban mas ih har us dibayar Accrued expenses Rupiah 11.238.321.180 1.157.547 1.160.984 Rupiah Dolar Singapura 137.425 112.370 110.836 Singapore dollar Euro 12.000 15.897 16.009 Euro Liabilitas im balan kerja karyawan jangk a pendek Short-term employ ee benefits liability Rupiah 5.902.242.719 607.931 609.735 Rupiah Dolar Singapura 726.916 594.388 586.270 Singapore dollar Utang kepada pihak- pihak berelasi Due to related parties Dolar Singapura 2.873 2.349 2.317 Singapore dollar Utang pajak Taxes payables Rupiah 4.848.368.932 499.382 500.865 Rupiah Dolar Singapura 26.100 21.342 21.050 Singapore Dollar Euro 1.016 1.346 1.355 Euro Pinjam an jangka panjang Long-term debts Rupiah 385.437.500 39.700 39.818 Rupiah Dolar Singapura 2.107.492 1.723.262 1.699.729 Singapore dollar Uang muk a pelanggan Advances from customers Rupiah 317.418.546 32.694 32.791 Rupiah Penyisihan beban imbalan ker ja Provision for employ ee benefits Rupiah 52.489.524.272 5.406.421 5.422.472 Rupiah Sub-jum lah 17.477.020 17.413.631 Sub-total Aset Neto dalam Mata U ang Asing 14.210.86 6 14.230.5 15 Net Ass ets in Foreign Currencies 32. INSTRUMEN KEUANG AN 32. FINANCIAL INSTRUMENTS Tabel berikut meny ajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal-tanggal 31 Desember 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010. The following table sets out the carrying value and estimated fair value of the Group’s financial instruments as of December 31, 2012, December 31, 2011 and January 1, 2011December 31, 2010. Nilai tercatat Nilai waj ar Carrying value Fair value 1 Jan., 2011 1 Jan., 2011 31 Des., 2010 31 Des., 2010 Jan. 1, 2011 Jan. 1, 2011 2012 2011 Dec. 31, 2010 2012 2011 Dec. 31, 2010 Aset Keuangan Financial Assets Cash and cash Kas dan setara kas 28.491.903 60.639.445 43.063.013 28.491.903 60.639.445 43.063.013 equivalents Piutang usaha 51.135.329 28.846.771 47.596.484 51.135.329 28.846.771 47.596.484 Trade receivables Pendapatan yang belum ditagih - - 190.222 - - 190.222 Unbilled revenue Piutang lain-lain - Other receivables - pihak ketiga 272.055 138.740 2.263.084 272.055 138.740 2.263.084 third parties Piutang dari pihak-pihak berelasi 6.539.698 6.277.235 177.679 6.539.698 6.277.235 177.679 Due from related parties Deposito berjangka yang dibatasi Restricted time penggunaannya - 2.000.000 1.526.753 - 2.000.000 1.526.753 deposits Uang jaminan 79.652 103.539 187.087 79.652 103.539 187.087 Refundable deposits 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 109 32. INSTRUMEN KEUANG AN lanjutan 32. FINANCIAL INSTRUMENTS continued Nilai tercatat Nilai waj ar Carrying amount Fair value 1 Jan., 2011 1 Jan., 2011 31 Des., 2010 31 Des., 2010 Jan. 1, 2011 Jan. 1, 2011 2012 2011 Dec. 31, 2010 2012 2011 Dec. 31, 2010 Liabilitas Keuangan Financial Liabilities Pinjaman jangka pendek 21.984.337 10.206.552 29.423.536 21.984.337 10.206.552 29.423.536 Short-term loans Utang usaha 66.722.822 53.390.600 80.636.811 66.722.822 53.390.600 80.636.811 Trade payables Utang lain-lain 1.253.543 3.150.932 415.026 1.253.543 3.150.932 415.026 Other payables Utang dividen 83.654 35.707 42.573 83.654 35.707 42.573 Dividends payable Beban masih harus dibayar 5.011.368 3.033.238 10.148.281 5.011.368 3.033.238 10.148.281 Accrued expenses Liabilitas imbalan kerja Short-term e mployee karyawan jangka pendek 1.202.326 1.495.099 578.351 1.202.326 1.495.099 578.351 benefits liability Utang kepada pihak-pihak berelasi 2.845 14.156 2.166.922 2.845 14.156 2.166.922 Due to related parties Pinjaman jangka panjang - yang akan jatuh tempo Current maturities satu tahun 6.115.056 4.353.930 5.942.254 6.115.056 4.353.930 5.942.254 of long-term debts Pinjaman jangka panjang - setelah dikurangi bagian yang akan jatuh dalam Long-term debts - net of satu tahun 10.230.627 15.930.358 22.341.830 10.230.627 15.930.358 22.341.830 current maturities Nilai wajar instrumen keuangan adalah jumlah di mana instrumen tersebut dapat dipertukarkan di dalam transaksi kini antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, bukan di dalam penjualan y ang dipaksakan atau likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarny a. The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms-length transaction, other than in a forced or liquidation sale situation. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models, as appropriate. Perusahaan menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan: • Tingkat 1: Nilai wajar diukur berdasarkan harga kuotasi tidak disesuaikan dalam pasar aktif untuk asset atau liabilitas sejenis. • Tingkat 2: Nilai wajar diukur berdasarkan teknik-teknik v aluasi, dimana seluruh input y ang mempuny ai ef ek y ang signifikan atas nilai wajar dapat diobservasi baik secara langsung maupun tidak langsung. • Tingkat 3: Nilai wajar diukur berdasarkan teknik-teknik v aluasi, dimana seluruh input y ang mempuny ai ef ek y ang signif ikan atas nilai wajar tidak dapat diobservasi baik secara langsung maupun tidak langsung. The Company uses the following hierarchy in determining the fair value of financial instruments: • Level 1: Fair value measured based on quoted price unadjusted in active markets for identical assets or liabilities • Level 2: Fair value measured based on the valuation techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly. • Level 3: Fair value measured based on the valuation techniques for which all inputs which have a significant effect on the recorded fair value are not observable, either directly or indirectly. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut mendekati nilai wajarny a atau nilai wajarny a tidak dapat diukur secara andal. Financial instruments presented in the consolidated statements of financial position are carried at the fair value, otherwise, they are presented at carrying value as either these are reasonable approximation of fair value or their fair values cannot be reliably measured.