SALDO LABA RETAINED EARNINGS

Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2009 dan 2008 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009 and 2008 Expressed in rupiah, unless otherwise stated 66 22. BEBAN POKOK PENDAPATAN 22. COST OF REVENUES Rincian beban pokok pendapatan adalah sebagai berikut: The details of cost of revenues are as follows: 2009 2008 Bahan baku yang digunakan 930.142.983.489 957.687.605.408 Raw materials used Upah buruh langsung 429.153.541.633 422.752.381.965 Direct labor Bahan bakar dan listrik 2.413.198.291.844 2.743.320.860.022 Fuel and power Beban pabrikasi 1.111.876.007.290 1.193.065.189.156 Manufacturing overhead Jumlah Beban Pabrikasi 4.884.370.824.256 5.316.826.036.551 Total Manufacturing Cost Persediaan Barang dalam Proses Work in Process Inventory Awal tahun 166.788.983.195 99.827.261.175 At beginning of year Akhir tahun 132.289.504.649 166.788.983.195 At end of year Beban Pokok Produksi 4.918.870.302.802 5.249.864.314.531 Cost of Goods Manufactured Persediaan Barang Jadi Finished Goods Inventory Awal tahun 129.399.470.393 71.194.385.497 At beginning of year Lain-lain 1.930.513.346 10.821.762.843 Others Akhir tahun 84.799.690.348 129.399.470.393 At end of year Beban Pokok Penjualan sebelum Cost of Goods Sold before Beban Pengepakan 4.965.400.596.193 5.202.480.992.478 Packing Cost Beban Pengepakan 502.617.137.191 553.453.625.586 Packing Cost Jumlah Beban Pokok Pendapatan 5.468.017.733.384 5.755.934.618.064 Total Cost of Revenues Jumlah kewajiban sehubungan dengan biaya pabrikasi yang telah terjadi tetapi belum ditagih ke Perusahaan dan Anak Perusahaan masing-masing sebesar Rp139.178.716.818 dan Rp91.279.910.612 pada tanggal 31 Desember 2009 dan 2008, disajikan sebagai bagian dari “Biaya Masih Harus Dibayar” pada neraca konsolidasi. Liabilities related to manufacturing cost which had been incurred but not yet billed to the Company and Subsidiaries amounting to Rp139,178,716,818 and Rp91,279,910,612 as of December 31, 2009 and 2008, respectively, are presented as part of “Accrued Expenses” in the consolidated balance sheets. Tidak terdapat pembelian dari satu pemasok yang melebihi 10 dari pendapatan konsolidasi. There are no aggregate purchases from any individual supplier which exceeded 10 of consolidated revenues. 23. BEBAN USAHA 23. OPERATING EXPENSES Rincian beban usaha adalah sebagai berikut: The details of operating expenses are as follows: 2009 2008 Beban Pengangkutan dan Penjualan Delivery and Selling Expenses Pengangkutan, bongkar muat dan transportasi 1.031.774.049.860 1.173.116.811.227 Delivery, loading and transportation Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits Catatan 24 48.979.059.482 47.456.228.801 Note 24 Sewa 23.300.970.942 17.490.168.631 Rental Iklan dan promosi 14.645.272.996 28.930.776.351 Advertising and promotion Penyusutan 14.454.002.028 9.430.896.562 Depreciation Pajak dan perizinan 8.382.113.801 6.869.929.939 Taxes and licenses Honorarium tenaga ahli 7.205.614.910 6.284.013.881 Professional fees Listrik dan air 2.346.937.543 2.376.861.266 Electricity and water Perbaikan dan pemeliharaan 2.210.757.891 2.044.169.148 Repairs and maintenance Kantong semen pengganti 2.177.480.505 1.973.506.645 Spare bags Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2009 dan 2008 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009 and 2008 Expressed in rupiah, unless otherwise stated 67 23. BEBAN USAHA lanjutan 23. OPERATING EXPENSES continued 2009 2008 Beban Pengangkutan dan Penjualan Delivery and Selling Expenses lanjutan continued Pengujian dan penelitian 2.162.759.667 2.440.618.496 Research and testing Komunikasi 1.693.483.728 1.413.575.557 Communication Pengobatan 1.593.203.044 1.645.718.293 Medical expense Lain-lain 2.942.668.813 3.293.396.358 Miscellaneous Jumlah Beban Pengangkutan dan Penjualan 1.163.868.375.210 1.304.766.671.155 Total Delivery and Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits Catatan 24 144.333.615.137 146.670.355.436 Note 24 Sewa 18.177.640.063 16.824.391.151 Rental Honorarium tenaga ahli 11.471.111.062 8.210.275.781 Professional fees Perjalanan dan transportasi 10.703.517.439 9.964.000.093 Travelling and transportation Penyusutan 10.131.500.825 10.434.323.125 Depreciation Hubungan masyarakat 7.560.094.736 4.583.355.137 Public relations Publikasi dan sponsor 7.095.229.475 1.521.362.890 Publications and sponsorships Sumbangan 6.909.550.574 7.154.754.022 Donations Pengobatan 5.758.356.272 5.602.585.047 Medical Pelatihan dan seminar 5.755.904.713 7.415.159.714 Training and seminars Komunikasi 4.568.974.619 5.534.716.975 Communication Perbaikan dan pemeliharaan 4.563.723.304 5.647.753.093 Repairs and maintenance Asuransi 2.151.379.719 1.734.998.869 Insurance Alat tulis kantor 1.867.154.605 1.823.136.788 Stationery and office supplies Listrik dan air 1.662.611.066 1.107.516.704 Electricity and water Beban bank 1.154.240.640 363.649.188 Bank charges Pajak dan perizinan 955.298.305 3.108.214.873 Taxes and licenses Percetakan dan fotokopi 605.371.044 1.104.485.534 Printing and photocopying Lain-lain Catatan 26k 5.839.503.409 21.123.413.115 Miscellaneous Note 26k Jumlah Beban Umum dan Administrasi 251.264.777.007 259.928.447.535 Total General and Administrative Expenses Jumlah Beban Usaha 1.415.133.152.217 1.564.695.118.690 Total Operating Expenses

24. KEWAJIBAN DIESTIMASI UNTUK IMBALAN KERJA

24. ESTIMATED LIABILITY

FOR EMPLOYEE BENEFITS a. Imbalan Pensiun a. Retirement Benefits Perusahaan menyelenggarakan program pensiun iuran pasti untuk karyawan tetapnya. Iuran dana pensiun ditanggung oleh perusahaan dan karyawan masing-masing sebesar 10 dan 5 dari penghasilan dasar pensiun karyawan. Jumlah kontribusi yang dibayarkan Perusahaan untuk program pensiun ini dan dibebankan ke operasi masing-masing sebesar Rp28,6 miliar pada tahun 2009 dan Rp26,9 miliar pada tahun 2008. The Company has a defined contribution retirement plan covering its permanent employees. Contributions are funded and consist of the Company’s and the employees’ contributions computed at 10 and 5, respectively, of the employees’ pensionable earnings. Total contributions paid by the Company to the plan amounted to Rp28.6 billion in 2009 and Rp26.9 billion in 2008, which were charged to operations.