Standard Chartered Bank SCB Standard Chartered Bank SCB

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 69 12. UTANG USAHA lanjutan 12. TRADE PAYABLES continued Berdasarkan umur utang, komposisi utang usaha adalah sebagai berikut: Based on the aging analysis, the trade payables composition is as follows: 30 Juni 31 Desember June 30 December 31 2016 2015 Lancar 2.304.282 9.535.495 Current Jatuh tempo: Past due: 1 - 60 hari 672.696 6.751.986 1 - 60 days 61 - 150 hari 194.550 28.590.242 61 - 150 days 151 - 330 hari 13.217.649 15.029.423 151 - 330 days Lebih dari 330 hari 16.423.650 12.792.161 More than 330 days Total 32.812.827 72.699.307 Total Utang usaha tidak dijamin, tidak dikenakan bunga dan umumnya dikenakan syarat pembayaran antara 1 hari sampai dengan 30 hari. Trade payables are unsecured, non-interest bearing and generally on 1 to 30 days terms of payment. 13. BIAYA AKRUAL

13. ACCRUED EXPENSES Biaya akrual terdiri dari:

Accrued expenses consist of the following: 30 Juni 31 Desember June 30 December 31 2016 2015 Biaya pengiriman 938.376 163.654 Delivery costs Royalti 644.621 400.682 Royalty Biaya operasional 168.418 114.472 Costs of operation Konsumsi gas 113.649 131.788 Gas consumption Jasa tenaga ahli 93.588 192.005 Professional fees Biaya proses blasting 82.864 29.277 Costs of blasting process Lain-lain 310.357 679.683 Others Total 2.351.873 1.711.561 Total Biaya akrual tidak dijamin dan tidak dikenakan bunga. Accrued expenses are unsecured and non-interest bearing.

14. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK

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

This account consists of the following: 30 Juni 31 Desember June 30 December 31 2016 2015 Bonus 557.132 949.942 Bonus Jamsostek 26.250 28.846 Jamsostek Lain-lain 10.800 2.752 Others Total 594.182 981.540 Total the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 70 15. PERPAJAKAN 15. TAXATION a. Utang Pajak a. Taxes Payable Utang pajak terdiri dari: Taxes payable consist of: 30 Juni 31 Desember June 30 December 31 2016 2015 Utang pajak penghasilan Income tax payable Perusahaan 1.993.542 - The Company Entitas Anak 28.900 398.037 Subsidiaries 2.022.442 398.037 Utang pajak lainnya Other taxes accrued and withheld Perusahaan: The Company: Pajak penghasilan Income taxes Pasal 21 3.429 73.193 Article 21 Pasal 23 5.076 9.023 Article 23 Pasal 25 19.497 - Article 25 Pasal 26 2.468 83.780 Article 26 Pasal 42 Final 1.384 6.052 Article 42 Final 31.854 172.048 Entitas Anak: Subsidiaries: Indonesia Indonesia Pajak penghasilan Income taxes Pasal 21 17.385 14.897 Article 21 Pasal 23 4.257 11.197 Article 23 Pasal 25 46.603 28.132 Article 25 Pasal 26 2.490 1.482 Article 26 Pasal 4 2 Final 4.652 16.278 Article 4 2 Final 75.387 71.986 Total 2.129.683 642.071 Total b. Beban Pajak Kini b. Current Tax Expense Rekonsiliasi antara laba sebelum pajak final dan pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak Perusahaan untuk enam bulan yang berakhir pada tanggal- tanggal 30 Juni 2016 dan 30 Juni 2015 adalah sebagai berikut: A reconciliation between income before final tax and income tax, as shown in the consolidated statements of profit or loss and other comprehensive income and the taxable income of the Company for the six month ended June 30, 2016 and June 30, 2015 is as follows: