Accounts Payable JKON AR 2013

PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2013 dan 2012 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2013 and 2012 In Full Rupiah 69 22. Liabilitas Bruto Kepada Pemberi Kerja 22. Gross Amount Due to Customers Rincian biaya konstruksi dan penagihan yang telah dilakukan oleh entitas anak JTN sampai dengan tanggal posisi keuangan adalah sebagai berikut: Details of constructions cost and progress billings that had been done by subsidiary JTN up to financial position dates are as follows: 2013 2012 Rp Rp Beban Kontrak Kumulatif 368,207,838,335 296,218,326,364 Accummulated Contract Cost Laba yang Diakui 54,498,010,444 69,332,668,655 Recognized Profit Kerugian yang Diakui -- 63,696,679 Recognized Loss 422,705,848,779 365,487,298,340 Penerbitan Termin Kumulatif 522,439,599,656 444,383,970,226 Accumulated Progress Billings Liabilitas Bruto Kepada Pemberi Kerja 99,733,750,877 78,896,671,886 Gross Amount Due to Customers 2013 2012 Rp Rp Pihak Berelasi lihat Catatan 44 14,998,797,122 28,224,595,425 Related Parties see Note 44 Pihak Ketiga Third Parties Proyek Grand Rubina 14,577,289,380 -- Grand Rubina Project Proyek Radio Trunking 4,333,756,591 -- Radio Trunking Project Proyek Mayapada hospital 3,675,670,902 1,087,457,205 Mayapada Hospital Project Proyek Hotel Mercure Bali 1,660,300,880 -- Mercure Bali Hotel Project Proyek Sampoerna Strategic Square 1,383,469,922 2,229,146,240 Sampoerna Strategic Square Project Proyek Harley Davidson 1,361,275,018 -- Harley Davidson Project Proyek Garuda Maintenance 1,029,776,110 -- Garuda Maintenance Project Proyek Grand Galaksi Mall -- 4,279,906,997 Grand Galaksi Mall Project Proyek Terminal Pulo Gebang -- 2,368,518,747 Terminal Pulo Gebang Project Proyek Ciputra -- 1,570,139,225 Ciputra Project Proyek Sugar Refinery -- 1,122,328,846 Sugar Refinery Project Proyek WTC -- 1,063,478,543 WTC Project Proyek Greenbay Mall -- 1,054,702,143 Greenbay Mall Project Lainnya di bawah Rp1 Milyar 56,713,414,952 35,896,398,515 Others below Rp 1 Billion Sub Total 84,734,953,755 50,672,076,461 Sub Total Total 99,733,750,877 78,896,671,886 Total 23. Liabilitas Keuangan Lancar Lainnya 23. Other Short Term Financial Liabilities 2013 2012 Rp Rp Pihak Berelasi lihat Catatan 44 5,738,579,583 5,500,000,000 Related Parties see Note 44 Pihak Ketiga Third Parties Aspal 15,672,332,392 7,052,172,988 Asphalt PT Marga Mandalasakti 5,500,000,003 -- PT Marga Mandalasakti Utang Titipan Customer 4,605,908,678 549,479,290 Advance from Customer Handling Equipment 1,087,934,684 723,443,410 Handling Equipment Lain-lain 3,209,031,627 3,245,233,685 Others Sub Total 30,075,207,384 11,570,329,373 Sub Total Total 35,813,786,967 17,070,329,373 Total PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2013 dan 2012 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2013 and 2012 In Full Rupiah 70 24. Pendapatan Diterima di Muka

24. Unearned Income

Pendapatan diterima di muka merupakan saldo uang muka proyek yang diterima Perusahaan dan uang muka penjualan barang yang diterima entitas anak dengan rincian sebagai berikut: Unearned income was the balance of projects advance received by the Company and advance from customer received by subsidiaries with details as follows : 2013 2012 Rp Rp Pihak Berelasi lihat Catatan 44 33,353,227,943 54,335,621,736 Related Parties see Note 44 Pihak Ketiga Third Parties PT Marga Mandalasakti 14,185,745,211 -- PT Marga Mandalasakti Pemda Provinsi DKI Jakarta 9,528,535,818 -- Pemda Provinsi DKI Jakarta DPU Provinsi Sumatera Barat 7,143,082,024 -- DPU Provinsi Sumatera Barat PT Marga Lingkar Jakarta 4,488,438,068 2,410,570,860 PT Marga Lingkar Jakarta DPU Propinsi Lampung 2,820,828,957 -- DPU Propinsi Lampung PT Conblok Infratecno 1,566,263,636 -- PT Conblok Infratecno PT Intibenua 1,563,840,000 -- PT Intibenua PT Bintang Rajawali 1,326,562,500 -- PT Bintang Rajawali PT Dunia Mas 1,194,472,591 -- PT Dunia Mas PT Permata Hijau 715,908,000 2,387,436,000 PT Permata Hijau PT Waskita Karya 528,448,373 1,664,163,480 PT Waskita Karya Dirjen Binamarga BPJN VIII -- 3,147,200,770 Dirjen Binamarga BPJN VIII Lain-lain di bawah Rp 1 Milyar 14,789,870,810 12,719,380,977 Others below Rp 1 billion Sub Total 59,851,995,988 22,328,752,087 Sub Total Total 93,205,223,931 76,664,373,823 Total 25. Beban Akrual 25. Accrued Expenses 2013 2012 Rp Rp Proyek 426,069,714,006 521,254,346,091 Project Beban Angkutan 22,746,489,580 36,950,618,226 Transportation Expense Bonus 18,854,499,650 14,906,209,446 Bonus Pegawai 16,769,326,002 17,997,082,564 Employees Beban Pemeliharaan 6,339,102,231 7,054,232,021 Maintenance Expense Biaya Operasional 6,035,106,057 6,715,375,594 Operational Expense Dana Pensiun 3,353,666,888 6,030,818,076 Pension Fund Jasa Pemasangan 2,358,226,960 78,195,735 Installation Service Beban Bunga 2,159,593,752 1,244,466,476 Interest Expenses Jasa Profesional 846,816,228 642,130,000 Professional Fees Lain-lain 2,750,615,829 2,280,419,859 Others Total 508,283,157,183 615,153,894,088 Total Beban akrual atas proyek merupakan beban yang terutang pada akhir periode karena adanya pekerjaan proyek. Accrued expenses for projects represent accrued expenses at the end of the period related to the construction of the projects. Beban akrual atas dana pensiun merupakan iuran bulanan yang belum dibayarkan oleh Perusahaan dan entitas anak JTI dan JBI ke Dana Pensiun Pegawai Pembangunan Jaya Group DP3JG. Accrued expense for pension funds represents monthly premium which has not been paid by the Company and a subsidiaries JTI and JBI to Pembangunan Jaya Group Pension Fund DP3JG. Bonus merupakan beban akrual kepada anggota direksi dan dewan komisaris Perusahaan dan entitas anak. Bonus represents accrued expenses to board of directors and commissioners of the Company and subsidiaries.