PINJAMAN J ANGK A PENDEK SHORT-TERM LOANS

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 69 14. BEBAN MASIH HARUS DIBAYAR 14. ACCRUED EXPENSES Beban masih harus dibay ar terdiri dari: Accrued expenses consist of the following: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Biaya pemasaran 1.731.565 - - Marketing costs Royalti, pemeriksaan dan denda 1.407.228 1.299.365 375.394 Royalty, inspection and penalty Biaya operasional 509.814 236.515 - Costs of operation Jasa tenaga ahli 141.574 117.849 165.796 Professional fees Proses blasting 129.113 396.180 382.684 Blasting process Bunga 32.184 - 244.935 Interests Pembelian bahan baku yang Unbilled raw materials belum ditagih - - 7.859.397 purchased Lain-lain 1.059.890 983.374 1.120.075 Others Jumlah 5.011.368 3.033.283 10.148.281 Total

15. LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA PENDEK

15. SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:

This account consists of the following: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Bonus 1.109.764 1.439.068 566.588 Bonus Jamsostek 28.749 20.645 11.763 Jamsostek Lain-lain 63.813 35.386 - Others Jumlah 1.202.326 1.495.099 578.351 Total 16. PERPAJ AK AN 16. TAXATION Utang pajak terdiri dari: Taxes payable consist of: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Taksiran utang pajak penghasilan Estimated income tax payable Perusahaan 2.460.610 3.700.741 1.254.361 Company Entitas Anak 434.005 224.604 429.115 Subsidiaries 2.894.615 3.925.345 1.683.476 Utang pajak lainnya Other taxes accrued and withheld Perusahaan: Company: Pajak penghasilan Income taxes Pasal 21 201.085 196.976 90.102 Article 21 Pasal 23 5.868 20.613 12.504 Article 23 Pasal 25 739.480 - 394.146 Article 25 Pasal 26 202.120 74.186 77.677 Article 26 Pasal 42 Final 21.375 - - Article 42 Final 1.169.928 291.775 574.429 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 70 16. PERPAJ AK AN lanjutan 16. TAXATION continued Utang pajak terdiri dari lanjutan: Taxes payable consist of continued: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Entitas Anak: Subsidiaries: Indonesia Indonesia Pajak penghasilan Income taxes Pasal 15 5.380 20.385 36.787 Article 15 Pasal 21 40.016 18.822 21.115 Article 21 Pasal 23 9.335 13.397 38.618 Article 23 Pasal 25 6.253 5.894 291.604 Article 25 Pasal 26 - 3.248 191.118 Article 26 Pasal 4 2 Final 14.203 20.599 34.276 Article 4 2 Final Luar Negeri Foreign Countries Pajak Penghasilan 79.128 31.306 50.860 Income tax 154.315 113.651 664.378 Jumlah 4.218.858 4.330.771 2.922.283 Total 2012 2011 Laba sebel um bebanmanfaat paj ak Income before tax expens ebenefit menurut laporan l aba rugi per consolidated statements komprehensif kons olidasian 46.871.315 61.133.260 of compr ehensive i ncome Ditambah dikurangi: Add deduct: Eliminasi 4.854.292 17.331.034 Eli minati on Laba sebel um bebanmanfaat pajak Income before tax expens ebenefit Entitas Anak 4.267.372 3.783.753 of Subsidi aries Laba sebel um bebanmanfaat pajak Income before tax expens ebenefit Perusahaan 37.749.651 40.018.473 attributabl e to the Company Ditambah dikurangi beda temporer: Add deduct temporary differences : Depreciation on property, plant Penyusutan aset tetap 724.901 1.012.259 and equipment Beban i mbalan kerja 563.519 318.656 Empl oyee benefits Transaksi sewa 27.677 44.484 Leas e transacti on Penyisihan keus angan persediaan 1.688.223 228.751 Allowance for inv entory obsol escenc e Penyisihan atas kerugian penur unan Allowance for i mpair ment loss es on piutang usaha 8.315.935 - trade r eceivables Ditambah dikurangi beda tetap: Add deduct per manent differenc es: Penyusutan dan amortisasi - 86.244 Depreciation and amortization Sumbangan, jamuan dan perayaan 145.198 139.574 Donati on, entertai nment and c elebration Penyisihan atas kerugian penur unan Allowance for i mpair ment loss es on piutang usaha - 121.433 trade r eceivables Penghasilan yang pajaknya bersifat final Income already subjected to final tax Bunga 69.324 267.021 Interes t inc ome Sewa 276.959 276.803 Rental i ncome Lain-lain 15.240 - Others Beban pajak - 244.135 Tax expens e Lain-lain 92.322 649.223 Others Taxabl e in come attributable Penghasilan kena paj ak - Perusahaan

45. 514.103 41. 772.938

to the Company