Current Tax Taxation a.

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 78 Paraf Pihak Berelasi Sifat relasi Transaksi Related parties Nature of Relationship Transactions PT Kaltim Pacific Amoniak Afiliasi Affiliate Jual beli amoniak, bantuan personil untuk pengoperasian dan pemeliharaan pabrik amoniak KPA, penjualan utilitas, dan fasilitas, penggunaan tanah, dan penyediaan perumahan bagi personil proyek amoniak KPA Sales and purchase of ammonia; outsource human resources to operate and maintenance of KPA’s ammonia plant; utilities sales and facilities, land’s functioning and provider of housing for KPA’s ammonia project officer PT Bintang Sintuk Hotel Penyertaan saham oleh entitas anak Investment in shares of stock by subsidiary Hotel Equator Pembayaran beban makanan karyawan perusahaan Payment for the Company employees’ catering services. Dana Pensiun Pupuk Kaltim Pendiri dan Pemberi Kerja Dana Pensiun Founder and employer of Pension Fund PT Padi Energi Nusantara Penyertaan saham Investment in shares of stock PT Kaltim Agro Nusantara Penyertaan saham Investment in shares of stock Mulai tahun 2002 tidak ada transaksi dengan PT Kaltim Lemindo Kimiatama, PT Kaltim Ambikawiratama, PT Kaltim Sahid Baritosodakimia dan PT Kaltim Hexamindowiratama, sedangkan transaksi dengan PT Kaltim Saverina Fajar sudah tidak ada sejak Juli 2007 karena perusahaan tersebut sudah tidak berproduksi lagi. Since 2002, the Company has no transactions with PT Kaltim Lemindo Kimiatama, PT Kaltim Ambikawiratama, PT Kaltim Sahid Baritosodakimia and PT Kaltim Hexamindowiratama, while there were no transactions with PT Kaltim Saverina Fajar since July 2007 due to its unproductive condition Jumlah gaji dan tunjangan yang diterima Dewan Komisaris dan Direksi Perusahaan dan entitas anak untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2011 dan 2010 masing- masing sebesar Rp 33.965.009.679 dan Rp 35.948.438.548 The remuneration paid to the member of the Board of Commissioners and Directors of the Company and subsidiaries were Rp 33,965,009,679 and Rp 35,948,438,548 respectively for the years ended December 31, 2011 and 2010. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 79 Paraf Aset: Assets: 2011 2010 2011 2010 Rp Rp Piutang usaha: Trade Receivables: PT OCI Kaltim Melamine PT OCI Kaltim Melamine dh PT DSM Kaltim Melamine Formerly PT DSM Kaltim Melamine termasuk 2011: USD 31,262,929 including 2011: USD 31,262,929 dan 2010: USD 23.415.757 321,223,527,389 251,057,628,589 3.02 0.03 and 2010: USD 23.415.757 PT Pupuk Sriwidjaja Palembang 53,850,360,241 72,159,985,533 0.01 PT Pupuk Sriwidjaja Palembang PT Petrokimia Gresik Persero PT Petrokimia Gresik Persero termasuk dan 2010: USD 2.544.063 30,707,907,266 45,080,595,679 0.29 0.01 including and 2010: USD 2.544.063 PT Kaltim Pacific Ammonia PT Kaltim Pacific Ammonia termasuk 2011: USD 839,955 including 2011: USD 839,955 dan 2010: USD 1.289.274 7,629,538,455 13,012,122,091 0.07 0.00 and 2010: USD 1,289,274 PT Kaltim Hexamindowiratama 7,612,822,589 7,612,822,589 0.07 0.00 PT Kaltim Hexamindowiratama PT Kaltim Lemindo Kimiatama 7,583,907,682 7,583,907,682 0.07 0.00 PT Kaltim Lemindo Kimiatama PT Kaltim Parna Industri -- PT Kaltim Parna Industri termasuk 2011: USD 582,583 -- including 2011: USD 582,583 dan 2010: USD 391.963 9,161,787,630 3,907,535,756 0.09 0.00 and 2010: USD 391.963 Karyawan PT KIE BSD 5,474,301,229 190,111,859 0.05 0.00 Karyawan PT KIE BSD PT Mega Eltra 5,116,325,000 -- 0.05 -- PT Mega Eltra PT Kaltim Ambikawiratama 3,682,517,051 3,682,517,051 0.03 0.00 PT Kaltim Ambikawiratama PT Pukati Pelangi Patani Berseri 2,909,551,466 2,909,551,466 0.03 0.00 PT Pukati Pelangi Patani Berseri PT Kaltim Sahid Baritosodakimia 2,084,892,573 2,084,892,573 0.02 0.00 PT Kaltim Sahid Baritosodakimia PT Pukati Niaga Sejahtera 1,598,165,504 1,445,463,644 0.02 0.00 PT Pukati Niaga Sejahtera PT Rekayasa Industri PT Rekayasa Industri termasuk 2011: USD 67,396 including 2011: USD 67,396 dan 2010: USD 55.747 806,618,874 2,833,851,033 0.01 0.00 and 2010: USD 55.747 PT Kaltim Methanol Industri PT Kaltim Methanol Industri termasuk 2011: USD 15,374 including 2011: USD 15,374 dan 2010: USD 59,132 109,672,439 553,875,767 0.00 0.00 and 2010: USD 59,132 RS Pupuk Kaltim 80,324,713 842,767,615 0.00 0.00 RS Pupuk Kaltim PT Kaltim Equator Hotel 36,413,354 677,085,561 0.00 0.00 PT Kaltim Equator Hotel PT Kaltim Multi Boga Utama 49,294,784 37,800,840 0.00 0.00 PT Kaltim Multi Boga Utama PT Bintang Sintuk Hotel 15,330,700 29,036,700 0.00 0.00 PT Bintang Sintuk Hotel Lain-lain 3,376,516,608 337,308,146 0.03 0.00 Others Jumlah 463,109,775,547 416,038,860,174 3.82 0.05 Total Cadangan penurunan nilai 33,691,326,348 51,620,609,866 0.32 0.01 Allowance for impairment Jumlah Bersih 429,418,449,199 364,418,250,308 3.50

0.04 Total - net

Persentase Terhadap Jumlah Aset Percentage to Related Total Assets Perusahaan menentukan cadangan kerugian penurunan nilai piutang kepada pihak berelasi dan pihak ketiga secara kolektif, dihitung dari persentase potensi gagal bayar potential of default dikalikan saldo piutang yang bersangkutan sesuai umur piutang. Potential of default berasal dari pengalaman kerugian piutang yang sudah terjadi berdasarkan data historis setiap jenis piutang minimal selama 3 tahun terakhir. The Company determines impairment loss on accounts receivable from related parties and third parties collectively, calculated from the percentage of potential default multiplied by the corresponding outstanding amounts according to the age of receivables. Potential default is derived from the experience of loss that has occurred in the receivables based on historical data of each type accounts for at least 3 years. Disamping penerapan metode tersebut di atas, terdapat penyisihan piutang kepada beberapa pihak berelasi dengan pertimbangan pihak-pihak tersebut saat ini mengalami ketidakmampuan dalam memenuhi liabilitas-liabilitasnya. Pihak berelasi tersebut adalah: Besides the application of the methods mentioned above, there is allowance for doubtful accounts relating to some of the considerations that the parties are currently experiencing which is the an inability to meet its obligations. These parties are : DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 80 Paraf PT Kaltim Hexamindowiratama KHW Berdasarkan Surat No.65DU-JKTXII.2001 tanggal 7 Desember 2001, Perusahaan mengakhiri kerjasama dengan PT Kaltim Hexamindowiratama KHW sehubungan dengan ketidakmampuan KHW untuk memenuhi liabilitas-liabilitasnya kepada pihak ketiga, yang mengakibatkan KHW saat ini ditempatkan dibawah pengawasan dan proses litigasi Badan Penyehatan Perbankan Nasional BPPN yang sekarang menjadi PT Perusahaan Pengelola Aset PT PPA. PT Kaltim Hexamindowiratama KHW Based on the Letter No. 365DU-JKTXII.2001 dated December 7, 2001, the Company impaired the receivable from PT Kaltim Hexamindowiratama KHW, due to KHW’s inability to fulfill its obligations to third party, and as a result, KHW is now under the supervision and litigation process by the Indonesian Banking Restructuring Agency BPPN and is now called PT Perusahaan Pengelola Aset PT PPA. PT Kaltim Sahid Baritosodakimia KSB Progres piutang kepada PT Kaltim Sahid Baritosodakimia KSB adalah berdasarkan Cessie dari BPPN sudah dibeli oleh Infinity Capital Coorporation ICC dari Hongkong, dalam beberapa kali pertemuan dengan pihak ICC dan Pemegang Saham yang lain yaitu PT Barito Pasific Lumber Co, yang disampaikan kedua belah pihak bahwa piutang PKT kepada KSB akan dikonversi sebagai penyertaan, namun pihak Perusahaan keberatan atas konversi piutang tersebut. PT Kaltim Sahid Baritosodakimia KSB The receivable progress to PT Kaltim Sahid Baritosodakimia KSB was based on Cessie from BPPN that had been bought by Infinity Capital Corporation ICC from Hongkong, based on several meetings wit ICC and other shareholder, PT Barito Pasific Lumber Co, concerning the due from PKT to KSB which will be converted into investment, however the Company objected on the conversion of receivable. PT Kaltim Ambikawiratama KAW Piutang kepada PT Kaltim Ambikawiratama KAW telah masuk juga ke PT PPA dan sudah ikut program PPAK tahap III akhir dari PPA yaitu penjualan utang cassie pada bulan Oktober 2003 tetapi tidak ada yang membeli, sehingga sekarang KAW mempunyai utang kepada PT PPA. PT Kaltim Ambikawiratama KAW The due from PT Kaltim Ambikawiratama KAW has been included to PT PPA and has followed PPAK program step III final of PPA which is sale of liabilities cassie in October 2003 with no buyer, so KAW has liabilities to PT PPA. PT Kaltim Lemindo Kimiatama KLK Sejak 2002 piutang PT Kaltim Lemindo Kimiatama KLK telah dialihkan kepada PT PPA, karena KLK berhenti beroperasi. PT Kaltim Lemindo Kimiatama KLK Since 2002, due from PT Kaltim Lemindo Kimiatama KLK has been transferred to PT PPA because it closed its operations. Piutang kepada PT Kaltim Hexamindowiratama, PT Kaltim Ambikawiratama, PT Kaltim Sahid Baritosodakimia dan PT Kaltim Lemindo Kimiatama telah dicadangkan masing-masing sebesar 100. The receivables to PT Kaltim Hexamindowiratama, PT Kaltim Ambikawiratama, PT Kaltim Sahid Baritosodakimia, PT Kaltim Lemindo Kimiatama had been reserved at 100. Manajemen berkeyakinan bahwa cadangan penurunan nilai atas piutang usaha adalah cukup untuk menutupi kerugian yang mungkin timbul dari tidak tertagihnya piutang tersebut. Management believes that the allowance for impairment of accounts receivable is adequate to cover possible losses on uncollectible accounts. Manajemen juga berkeyakinan bahwa tidak terdapat risiko yang terkonsentrasi secara signifikan atas piutang kepada pihak berelasi. Management also believes that there are no significant concentrations of credit risk on the receivables. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 81 Paraf 2011 2010 2011 2010 Rp Rp Piutang Lain-lain: Other Receivables: PT OCI Kaltim Melamine PT OCI Kaltim Melamine dh PT DSM Kaltim Melamine formerly PT DSM Kaltim Melamine termasuk 2011: USD 3,231,950 including 2011: USD 3,231,950 dan 2010: USD 2,187,213 67,979,107,103 44,311,701,678 0.64 0.50 and 2010: USD 2,187,213 PT Kaltim Sahid Baritosodakimia 19,410,349,977 19,410,349,977 0.18 0.22 PT Kaltim Sahid Baritosodakimia PT Kaltim Parna Industri PT Kaltim Parna Industri termasuk 2011: USD 2,150 including 2011: USD 2,150 dan 2010: USD 40,045.67 2,839,622,959 2,756,621,052 0.03 0.03 and2010: USD 40,045.67 PT Kaltim Pacific Amoniak PT Kaltim Pacific Amoniak termasuk 2011: USD 8,200 including 2011: USD 8,200 dan 2010: USD 5,600 2,557,253,210 2,511,281,302 0.02 0.03 and 2010: USD 5,600 PT Kaltim Cipta Yasa 4,003,340,185 2,892,693,188 0.04 0.03 PT Kaltim Cipta Yasa PT Kaltim Ambikawiratama 1,894,981,855 1,894,981,855 0.02 0.02 PT Kaltim Ambikawiratama PT Kaltim Methanol Industri 166,744,382 903,634,700 0.00 0.01 PT Kaltim Methanol Industri PT Kaltim Adhiguna Dermaga 27,149,518 736,714,271 0.00 0.01 PT Kaltim Adhiguna Dermaga PT Kalimantan Agro Nusantara 29,700,000 709,507,030 0.00 0.01 PT Kalimantan Agro Nusantara PT Kaltim Adventure T T 386,269,928 607,260,136 0.00 0.01 PT Kaltim Adventure T T RS Pupuk Kaltim 27,970,395 569,459,876 0.00 0.01 RS Pupuk Kaltim PT Kaltim Hexaminewiratama 387,833,717 387,833,717 0.00 0.00 PT Kaltim Hexaminewiratama PT Bintang Sintuk Hotel -- 343,146,955 -- 0.00 PT Bintang Sintuk Hotel PT Pukati Niaga Sejahtera 275,515,797 269,840,156 0.00 0.00 PT Pukati Niaga Sejahtera Yayasan Kesejahteraan Hari Tua 160,561,375 105,604,024 0.00 0.00 Yayasan Kesejahteraan Hari Tua PT Kaltim Bahana Adhiguna PT Kaltim Bahana Adhiguna termasuk 2011: USD 15,100 including 2011: USD 15,100 dan 2010: USD 6,407.57 141,308,838 92,537,846 0.00 0.00 and 2010: USD 6,407.57 PT Kaltim Satria Samudera 31,236,311 25,554,437 0.00 0.00 PT Kaltim Satria Samudera PT Pupuk Sriwidjaja Palembang -- 12,337,050 -- 0.00 PT Pupuk Sriwidjaja Palembang PT Pupuk Sriwidjaja Persero 121,327,930 -- 0.00 PT Pupuk Sriwidjaja Persero Dana Pensiun PKT 253,366,122 11,362,749 0.00 0.00 Dana Pensiun PKT Lain - lain 10,471,251,925 3,516,982,234 0.10 0.04 Others Jumlah 111,164,891,527 82,069,404,233 1.05 0.92 Total Cadangan penurunan nilai 56,600,334,473 31,220,703,044 0.53 0.35 Allowance for impairment Jumlah bersih 54,564,557,054 50,848,701,189 0.51

0.57 Total - net

Persentase Terhadap Jumlah Aset Percentage to Related Total Assets