SIGNIFICANT AGREEMENTS continued Prospektus Obligasi Berkelanjutan I ROTI Tahap I Tahun 2013

The original financial statements included herein are in the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 29. PERJANJIAN-PERJANJIAN PENTING lanjutan

29. SIGNIFICANT AGREEMENTS continued

g. Pada tanggal 26 Maret 2012, Perusahaan menandatangani perjanjian dengan PT Lite Constructions Indonesia dengan total nilai kontrak sebesar Rp21.000.000.000 dimana Perusahaan menunjuk PT Lite Constructions Indonesia untuk melakukan pekerjaan pembangunan pabrik di Palembang. Pada tanggal 31 Desember 2012, tidak terdapat utang yang timbul dari tagihan terhadap pekerjaan konstruksi tersebut. g. On March 26, 2012, the Company entered into an agreement with PT Lite Constructions Indonesia with a total contract value of Rp21,000,000,000, wherein the Company appointed PT Lite Constructions Indonesia to construct a production plant in Palembang. As of December 31, 2012, there is no outstanding payable arising from billings on the construction work. h. Pada tanggal 16 Juli 2012, Perusahaan menandatangani perjanjian dengan PT Wijaya Kusuma Contractors dengan total nilai kontrak sebesar Rp17.000.000.000 dimana Perusahaan menunjuk PT Wijaya Kusuma Contractors untuk melakukan pekerjaan pembangunan pabrik di Makassar. Pada tanggal 31 Desember 2012, utang yang timbul dari tagihan terhadap pekerjaan konstruksi tersebut disajikan sebagai bagian dari “Utang Lain-lain” pada laporan posisi keuangan Catatan 14. h. On July 16, 2012, the Company entered into an agreement with PT Wijaya Kusuma Contractors with a total contract value of Rp17,000,000,000, wherein the Company appointed PT Wijaya Kusuma Contractors to construct a production plant in Makassar. As of December 31, 2012, the payable arising from billings on the construction work is presented as part of “Other Payables” in the statement of financial position Note 14.

30. ASET DAN LIABILITAS MONETER DALAM

MATA UANG ASING 30. MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES Informasi mengenai aset dan liabilitas moneter dalam mata uang asing pada tanggal 31 Desember 2012 dan nilai setara dalam rupiah yang dijabarkan dengan menggunakan rata-rata kurs jual dan beli yang diterbitkan oleh Bank Indonesia sebagai berikut: Information concerning monetary assets and liabilities denominated in foreign currencies as of December 31, 2012 and their rupiah equivalents converted using the middle exchange rates that were published by Bank Indonesia follows: Nilai Setara Rupiah Rupiah Equivalents Mata Uang Asing 31 Desember 2012 Penjelasan Foreign Currency December 31, 2012 Description Aset moneter: Monetary assets: Kas dan setara kas EUR304.293 3.897.946.122 Cash and cash equivalents AU55.148 552.879.876 Deposito jaminan US117.119 1.132.541.196 Guarantee deposits Sub-total 5.583.367.194 Sub-total Liabilitas moneter: Monetary liabilities: Utang lain-lain JPY266.545.272 29.853.070.464 Other payables EUR264.070 3.382.736.700 US215.510 2.083.984.601 SGD74.500 589.071.500 Sub-total 35.908.863.265 Sub-total Liabilitas neto 30.325.496.071 Net liabilities 168 The original financial statements included herein are in the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 31. ASET DAN LIABILITAS KEUANGAN

31. FINANCIAL ASSETS AND LIABILITIES

Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Perusahaan pada tanggal 31 Desember 2012, 2011 dan 2010. The following table presents the carrying amounts and the estimated fair values of the Company’s financial instruments as of December 31, 2012, 2011 and 2010. 2012 2011 2010 Nilai Tercatat Carrying Amounts Aset keuangan - Pinjaman yang Financial assets - Loans and diberikan dan piutang receivables Kas dan setara kas 37.871.639.602 48.397.360.886 120.721.694.375 Cash and cash equivalents Piutang usaha 136.203.406.473 103.387.896.337 75.641.640.405 Trade receivables Piutang lain-lain pihak ketiga 421.608.083 262.603.539 - Other third party receivables Deposito jaminan 11.213.320.997 8.774.420.148 6.410.058.069 Guarantee deposits Aset keuangan tidak lancar lainnya Other non-current financial assets uang jaminan dan piutang security deposits and jangka panjang 1.954.286.254 1.103.771.236 796.908.031 long-term receivables Total Aset Keuangan 187.664.261.409 161.926.052.146 203.570.300.880 Total Financial Assets Liabilitas keuangan - Liabilitas Financial liabilities - Financial keuangan yang diukur dengan liabilities measured at biaya perolehan diamortisasi amortized cost Utang usaha 79.033.352.160 65.553.478.372 27.346.353.143 Trade payables Utang lain-lain 86.024.594.555 65.876.802.143 36.795.135.335 Other payables Beban akrual 17.142.497.535 10.303.026.712 12.860.937.645 Accrued expenses Jaminan pelanggan 12.641.292.315 8.819.229.298 6.107.613.361 Customers’ deposits Utang bank jangka panjang 302.917.148.000 33.071.521.262 - Long-term bank loans Total Liabilitas Keuangan 497.758.884.565 183.624.057.787 83.110.039.484 Total Financial Liabilities 2012 2011 2010 Nilai Wajar Fair Values Aset keuangan - Pinjaman yang Financial assets - Loans and diberikan dan piutang receivables Kas dan setara kas 37.871.639.602 48.397.360.886 120.721.694.375 Cash and cash equivalents Piutang usaha 136.203.406.473 103.387.896.337 75.641.640.405 Trade receivables Piutang lain-lain pihak ketiga 421.608.083 262.603.539 - Other third party receivables Deposito jaminan 11.213.320.997 8.774.420.148 6.410.058.069 Guarantee deposits Aset keuangan tidak lancar lainnya Other non-current financial assets uang jaminan dan pinjaman security deposits and karyawan 1.954.286.254 1.103.771.236 796.908.031 employee loans Total Aset Keuangan 187.664.261.409 161.926.052.146 203.570.300.880 Total Financial Assets Liabilitas keuangan - Liabilitas Financial liabilities - Financial keuangan yang diukur dengan liabilities measured at biaya perolehan diamortisasi amortized cost Utang usaha 79.033.352.160 65.553.478.372 27.346.353.143 Trade payables Utang lain-lain 86.024.594.555 65.876.802.143 36.795.135.335 Other payables Biaya masih harus dibayar 17.142.497.535 10.303.026.712 12.860.937.645 Accrued expenses Jaminan pelanggan 12.641.292.315 8.819.229.298 6.107.613.361 Customers’ deposits Utang bank jangka panjang 303.921.926.985 33.703.957.913 - Long-term bank loans Total Liabilitas Keuangan 498.763.663.550 184.256.494.438 83.110.039.484 Total Financial Liabilities 169