Beban Pokok Penjualan dan Jasa Cost of Sales and Services

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 107

30. LIABILITAS IMB AL AN KERJA K ARYAW AN J ANGKA P ANJ ANG lanjutan

30. LONG-TERM EMPLOYEE BENEFITS LIABILITY continued

Perubahan satu poin persentase dalam tingkat diskonto y ang diasumsikan akan memiliki dampak sebagai berikut: A one percentage point change in the assumed discount rate would have the following effects: Kenaikan Penurunan Increase Decrease Dampak pada agregat biaya jasa kini Effect on the aggr egate c urrent service dan biaya bunga 98.150 80.476 cost and i nteres t cos t Dampak kewajiban manfaat pasti 761.943 883.172 Effect on the defined benefit obligati on Jumlah 860. 093 963.648 Total

31. ASET D AN LIABILITAS DAL AM MATA U ANG ASING

31. ASSETS AND

LIABILITIES IN FOREIGN CURRENCIES Pada tanggal 31 Desember 2012, Grup memiliki aset dan liabilitas dalam mata uang asing sebagai berikut: As of December 31, 2012, the Group has assets and liabilities in foreign currencies as follows: 18 Februari 2013 Tanggal Pen yelesaian Laporan Keuangan Konsolidasian February 18, 2013 31 Desember 2012 Consolidate d Tanggal Pelaporan Financial Mata Uang Asi ng December 31, 2012 Statements Foreign Currencies Reporting Da te Completion Da te Aset Asset s Kas dan setara kas Cash and cash equivalents Euro 1.098.232 1.454.846 1.465.097 Euro Rupiah 9.954.032.039 1.025.265 1.028.402 Rupiah Dolar Singapura 3.042.514 2.487.815 2.453.841 Singapore dollar Dirham Uni Emirat Arab 91.776 24.987 24.945 United Arab Emirates dirham Dolar Australia 162.295 168.260 166.961 Australia dollar Poundster ling 1.122 1.808 1.738 Poundster ling Malaysia Ringgit 6.071 1.983 1.958 Malaysian ringgit Piutang us aha Trade receiv ables Dolar Singapura 4.722.976 3.861.902 3.809.163 Singapore dollar Rupiah 3.197.972.218 329.391 330.369 Rupiah Dolar Australia 641 665 660 Australia dollar Euro 5.557.249 7.361.777 7.413.649 Euro Dirham Uni Emirat Arab 48.871.367 13.305.718 13.283.520 United Arab Emirates dirham Piutang lain- lain Other receivables Rupiah 2.200.022 227 227 Rupiah Dolar Singapura 167.374 136.859 134.990 Singapore dollar Uang jaminan Refundable deposit Rupiah 716.543.689 73.804 74.023 Rupiah Piutang dari pihak-pihak berelasi Due from related parties Dolar Singapura 168.243 137.570 135.691 Singapore dollar Rupiah 8.412.718.144 866.510 869.082 Rupiah Taksiran tagihan pajak penghasilan Estimated claims for tax refund Rupiah 4.354.359.223 448.499 449.830 Rupiah Sub-jum lah 31.687.886 31.644.146 Sub-total Liabilitas Liabilities Pinjam an jangka pendek Short-term loans Dolar Singapura 363.097 296.898 292.844 Singapore dollar Utang usaha Trade payables Euro 901.444 1.194.157 1.202.571 Euro Dolar Singapura 3.854.769 3.151.983 3.108.939 Singapore dollar Rupiah 13.623.712.452 1.403.242 1.407.408 Rupiah Poundster ling 87.222 140.519 135.076 Poundster ling Utang lain-lain Other payables Dolar Singapura 1.193.371 975.800 962.474 Singapore dollar Rupiah 968.854.078 99.792 100.088 Rupiah 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 108

31. ASET D AN LIABILITAS DAL AM MATA U ANG ASING lanjutan

31. ASSETS AND

LIABILITIES IN FOREIGN CURRENCIES continued 18 Februari 2013 Tanggal Pen yelesaian Laporan Keuangan Konsolidasian February 18, 2013 31 Desember 2012 Consolidate d Tanggal Pelaporan Financial Mata Uang Asi ng December 31, 2012 Statements Foreign Currencies Reporting Da te Completion Da te Liabilitas lanjutan Liabilities continued Beban mas ih har us dibayar Accrued expenses Rupiah 11.238.321.180 1.157.547 1.160.984 Rupiah Dolar Singapura 137.425 112.370 110.836 Singapore dollar Euro 12.000 15.897 16.009 Euro Liabilitas im balan kerja karyawan jangk a pendek Short-term employ ee benefits liability Rupiah 5.902.242.719 607.931 609.735 Rupiah Dolar Singapura 726.916 594.388 586.270 Singapore dollar Utang kepada pihak- pihak berelasi Due to related parties Dolar Singapura 2.873 2.349 2.317 Singapore dollar Utang pajak Taxes payables Rupiah 4.848.368.932 499.382 500.865 Rupiah Dolar Singapura 26.100 21.342 21.050 Singapore Dollar Euro 1.016 1.346 1.355 Euro Pinjam an jangka panjang Long-term debts Rupiah 385.437.500 39.700 39.818 Rupiah Dolar Singapura 2.107.492 1.723.262 1.699.729 Singapore dollar Uang muk a pelanggan Advances from customers Rupiah 317.418.546 32.694 32.791 Rupiah Penyisihan beban imbalan ker ja Provision for employ ee benefits Rupiah 52.489.524.272 5.406.421 5.422.472 Rupiah Sub-jum lah 17.477.020 17.413.631 Sub-total Aset Neto dalam Mata U ang Asing 14.210.86 6 14.230.5 15 Net Ass ets in Foreign Currencies 32. INSTRUMEN KEUANG AN 32. FINANCIAL INSTRUMENTS Tabel berikut meny ajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal-tanggal 31 Desember 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010. The following table sets out the carrying value and estimated fair value of the Group’s financial instruments as of December 31, 2012, December 31, 2011 and January 1, 2011December 31, 2010. Nilai tercatat Nilai waj ar Carrying value Fair value 1 Jan., 2011 1 Jan., 2011 31 Des., 2010 31 Des., 2010 Jan. 1, 2011 Jan. 1, 2011 2012 2011 Dec. 31, 2010 2012 2011 Dec. 31, 2010 Aset Keuangan Financial Assets Cash and cash Kas dan setara kas 28.491.903 60.639.445 43.063.013 28.491.903 60.639.445 43.063.013 equivalents Piutang usaha 51.135.329 28.846.771 47.596.484 51.135.329 28.846.771 47.596.484 Trade receivables Pendapatan yang belum ditagih - - 190.222 - - 190.222 Unbilled revenue Piutang lain-lain - Other receivables - pihak ketiga 272.055 138.740 2.263.084 272.055 138.740 2.263.084 third parties Piutang dari pihak-pihak berelasi 6.539.698 6.277.235 177.679 6.539.698 6.277.235 177.679 Due from related parties Deposito berjangka yang dibatasi Restricted time penggunaannya - 2.000.000 1.526.753 - 2.000.000 1.526.753 deposits Uang jaminan 79.652 103.539 187.087 79.652 103.539 187.087 Refundable deposits