PREPAID TAXES CAP Consolidated Financial Report 2Q16

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 45 - 13. ASET TETAP

13. PROPERTY, PLANT AND EQUIPMENT

Selisih kurs 1 Januari penjabaran 30 Juni January 1, Translation Penambahan Pengurangan Reklasif ikasi June 30, 2016 Adjustment Additions Deductions Reclassifications 2016 US 000 US 000 US 000 US 000 US 000 US 000 Biay a perolehan: Cost: Pemilikan langsung: Direct acquisition: Tanah 69.044 15 4.937 - - 73.996 Land Bangunan dan prasarana 171.497 543 19 79 3.250 175.230 Buildings and inf rastructures Mesin 1.882.351 19 6.914 92.281 392.992 2.189.995 Machineries Kendaraan bermotor 3.168 9 266 347 - 3.096 Motor v ehicles Peralatan dan perlengkapan 19.157 3 183 - - 19.343 Furniture and f ixtures Aset dalam peny elesaian 388.838 - 24.735 - 396.242 17.331 Construction in progress Aset sewa pembiay aan: Assets under f inance lease: Prasarana 394 - - - - 394 Inf rastructures Jumlah biay a perolehan 2.534.449 589 37.054 92.707 - 2.479.385 Total cost Akumulasi peny usutan: Accumulated depreciation: Pemilikan langsung: Direct acquisition: Bangunan dan prasarana 107.387 282 3.202 4 - 110.867 Buildings and inf rastructures Mesin 1.100.458 11 31.143 92.281 - 1.039.331 Machineries Kendaraan bermotor 2.506 3 103 328 - 2.284 Motor v ehicles Peralatan dan perlengkapan 15.662 3 631 - - 16.296 Furniture and f ixtures Aset sewa pembiay aan: Assets under f inance lease: Prasarana 388 - 6 - - 394 Inf rastructures Jumlah akumulasi peny usutan 1.226.401 299 35.085 92.613 - 1.169.172 Total accumulated depreciation Jumlah Tercatat 1.308.048 1.310.213 Net Carry ing Amount Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2015 Adjustment Additions Deductions Reclassifications 2015 US 000 US 000 US 000 US 000 US 000 US 000 Biaya perolehan: Cost: Pemilikan langsung: Direct acquisition: Tanah 61.440 34 7.638 - - 69.044 Land Bangunan dan prasarana 169.706 922 1.267 - 1.446 171.497 Buildings and infrastructures Mesin 1.820.246 56 62.161 - - 1.882.351 Machineries Kendaraan bermotor 2.976 23 282 67 - 3.168 Motor vehicles Peralatan dan perlengkapan 17.819 7 1.251 - 94 19.157 Furniture and fixtures Aset dalam penyelesaian 234.441 67 156.004 - 1.540 388.838 Construction in progress Aset sewa pembiayaan: Assets under finance lease: Prasarana 394 - - - - 394 Infrastructures Jumlah biaya perolehan 2.307.022 1.109 228.603 67 - 2.534.449 Total cost Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung: Direct acquisition: Bangunan dan prasarana 101.438 544 6.493 - - 107.387 Buildings and infrastructures Mesin 1.045.249 38 55.247 - - 1.100.458 Machineries Kendaraan bermotor 2.401 8 153 40 - 2.506 Motor vehicles Peralatan dan perlengkapan 13.870 7 1.799 - - 15.662 Furniture and fixtures Aset sewa pembiayaan: Assets under finance lease: Prasarana 309 - 79 - - 388 Infrastructures Jumlah akumulasi penyusutan 1.163.267 597 63.771 40 - 1.226.401 Total accumulated depreciation Jumlah Tercatat 1.143.755 1.308.048 Net Carrying Amount PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 46 - Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2014 Adjustment Additions Deductions Reclassifications 2014 US 000 US 000 US 000 US 000 US 000 US 000 Biaya perolehan: Cost: Pemilikan langsung: Direct acquisition: Tanah 64.490 7 3.955 - 6.998 61.440 Land Bangunan dan prasarana 158.570 182 985 - 10.333 169.706 Buildings and infrastructures Mesin 1.814.458 13 5.225 - 576 1.820.246 Machineries Kendaraan bermotor 2.540 7 517 74 - 2.976 Motor vehicles Peralatan dan perlengkapan 15.742 - 1.626 55 506 17.819 Furniture and fixtures Aset dalam penyelesaian 31.359 45 214.542 - 11.415 234.441 Construction in progress Aset sewa pembiayaan: Assets under finance lease: Prasarana 394 - - - - 394 Infrastructures Jumlah biaya perolehan 2.087.553 254 226.850 129 6.998 2.307.022 Total cost Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung: Direct acquisition: Bangunan dan prasarana 95.163 138 6.413 - - 101.438 Buildings and infrastructures Mesin 989.700 13 55.562 - - 1.045.249 Machineries Kendaraan bermotor 2.323 2 140 60 - 2.401 Motor vehicles Peralatan dan perlengkapan 12.577 - 1.348 55 - 13.870 Furniture and fixtures Aset sewa pembiayaan: Assets under finance lease: Prasarana 230 - 79 - - 309 Infrastructures Jumlah akumulasi penyusutan 1.099.993 153 63.542 115 - 1.163.267 Total accumulated depreciation Jumlah Tercatat 987.560 1.143.755 Net Carrying Amount Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2013 Adjustment Additions Deductions Reclassifications 2013 US 000 US 000 US 000 US 000 US 000 US 000 Biaya perolehan: Cost: Pemilikan langsung: Direct acquisition: Tanah 66.037 91 - 1.456 - 64.490 Land Bangunan dan prasarana 156.595 2.286 4.066 - 195 158.570 Buildings and infrastructures Mesin 1.670.291 148 13.559 219 130.975 1.814.458 Machineries Kendaraan bermotor 2.610 57 45 58 - 2.540 Motor vehicles Peralatan dan perlengkapan 14.676 33 1.099 - - 15.742 Furniture and fixtures Aset dalam penyelesaian 100.146 9 62.392 - 131.170 31.359 Construction in progress Aset sewa pembiayaan: Assets under finance lease: Prasarana 394 - - - - 394 Infrastructures Jumlah biaya perolehan 2.010.749 2.624 81.161 1.733 - 2.087.553 Total cost Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung: Direct acquisition: Bangunan dan prasarana 90.606 1.259 5.816 - - 95.163 Buildings and infrastructures Mesin 934.315 73 55.677 219 - 989.700 Machineries Kendaraan bermotor 2.303 25 73 28 - 2.323 Motor vehicles Peralatan dan perlengkapan 11.541 32 1.068 - - 12.577 Furniture and fixtures Aset sewa pembiayaan: Assets under finance lease: Prasarana 151 - 79 - - 230 Infrastructures Jumlah akumulasi penyusutan 1.038.916 1.389 62.713 247 - 1.099.993 Total accumulated depreciation Jumlah Tercatat 971.833 987.560 Net Carrying Amount Beban penyusutan dialokasikan sebagai berikut: Depreciation expense was allocated to the following: 2016 2015 2014 2013 Enam bulan Satu tahun Satu tahun Satu tahun Six months One year One year One year US 000 US 000 US 000 US 000 Beban pokok pendapatan 34.372 62.217 62.218 61.745 Cost of revenues Beban umum dan administrasi General and administrative Catatan 27 393 1.185 1.085 893 expenses Note 27 Beban penjualan Catatan 26 320 369 239 75 Selling expenses Note 26 Jumlah 35.085 63.771 63.542 62.713 Total