TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Continued - 59 - 31,20 dan 4,83 dari jumlah pembelian bahan baku dan barang jadi di tahun 2013 dilakukan dengan pihak berelasi Catatan 34. 31.20 and 4.83 of the total purchases of raw materials and finished goods in 2013 were made with related parties Note 34. 18,45 dan 6,66 dari jumlah pembelian bahan baku dan barang jadi di tahun 2012 dilakukan dengan pihak berelasi Catatan 34. 18.45 and 6.66 of the total purchases of raw materials and finished goods in 2012 were made with related parties Note 34. Rincian pembelian bahan baku dan barang jadi yang melebihi 10 dari pendapatan bersih untuk tahun 2013 dan 2012 adalah sebagai berikut: Purchases of raw materials and finished goods from suppliers which represent more than 10 of the net revenues in 2013 and 2012 are as follow: 2013 2012 US 000 US 000 SCG Chemicals Co., Ltd. 568.892 236.052 SCG Chemicals Co., Ltd. Marubeni Petroleum Co., Ltd. 482.038 203.390 Marubeni Petroleum Co., Ltd. Vitol Asia Pte. Ltd. 411.221 693.295 Vitol Asia Pte. Ltd. Shell International Eastern Shell International Eastern Trading Company - 117.726 Trading Company Jumlah 1.462.151 1.250.463 Total 27. BEBAN PENJUALAN 27. SELLING EXPENSES 2013 2012 US 000 US 000 Pengangkutan dan asuransi 39.102 33.977 Freight and insurance Gaji dan tunjangan 979 877 Salaries and allowances Penyusutan Catatan 10 75 30 Depreciation Note 10 Lain-lain 999 1.058 Others Jumlah 41.155 35.942 Total 28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES 2013 2012 US 000 US 000 Gaji, tunjangan dan kesejahteraan Salaries, allowances and employee karyawan 16.804 18.761 benefits Jasa profesional 2.049 1.679 Professional fees Sewa 989 970 Rental Penyusutan Catatan 10 893 1.111 Depreciation Note 10 Lain-lain 4.837 4.204 Others Jumlah 25.572 26.725 Total PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Continued - 60 - 29. BEBAN KEUANGAN

29. FINANCE COSTS

2013 2012 US 000 US 000 Beban bunga dari Interest expense on Utang bank 15.146 8.746 Bank loans Sewa pembiayaan 11 553 Finance lease Obligasi yang dijamin dan Senior secured guaranteed bersifat senior - 19.143 notes Lain-lain 241 404 Others Jumlah bunga atas liabilitas keuangan yang tidak diklasifikasikan Total interest on financial liabilities sebagai FVTPL 15.398 28.846 not classified as at FVTPL Provisi bank 7.083 8.478 Bank charges Pajak atas beban bunga 266 8.612 Tax on interest expense Jumlah 22.747 45.936 Total Penyelesaian neto atas bunga liabilitas keuangan FVTPL disajikan sebagai bagian dari “keuntungan kerugian atas instrumen keuangan derivatif”. Net settlement of interest on financial liabilities classified as at FVTPL is presented as part of “gain loss on derivative financial instruments”. 30. MANFAAT BEBAN PAJAK 30. TAX BENEFIT EXPENSE Manfaat beban pajak terdiri dari: Tax benefit expense consists of the following: 2013 2012 US 000 US 000 Pajak final Final tax RPU 529 128 RPU Pajak tidak final Non final tax SMI 6.939 - SMI Penyesuaian atas surat ketetapan Adjustment of overpayment tax lebih bayar Catatan 8 assessment letter Note 8 Perusahaan 1.532 - The Company Jumlah pajak kini 9.000 128 Total current tax Pajak tangguhan Deferred tax Perusahaan 6.454 23.602 The Company SMI 2.853 49 SMI PBI 650 - PBI Jumlah pajak tangguhan 2.951 23.553 Total deferred tax Jumlah manfaat beban pajak - bersih 6.049 23.425 Total tax benefit expense - net