Laba Kotor Gross Profit

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011 Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2012, December 31, 2011 And January 1, 2011December 31, 2010 UNAUDITED And Six Months Ended June 30, 2012 And 2011 UNAUDITED Expressed in U.S. dollars, unless otherwise stated 101

29. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

29. EMPLOYEE BENEFITS LIABILITY continued c. Liabilitas imbalan kerja karyawan

c. Employee benefits liability

Mutasi liabilitas imbalan kerja untuk periode yang berakhir pada tanggal-tanggal 30 Juni 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010 adalah sebagai berikut: Movements in the benefits liability for the periods ended June 30, 2012, December 31, 2011 and January 1, 2011December 31, 2010 are as follows: ` 1 Januari 2011 31 Desember 2010 30 Juni 2012 31 Desember 2011 January 1, 2011 June 30, 2012 December 31, 2011 December 31, 2010 Saldo awal 4.597.629 4.835.311 2.848.116 Beginning balance Beban imbalan kerja bersih 695.476 881.470 1.911.994 Net Employee benefits expense Transfer masuk - - 62.345 Transfer in Selisih nilai tukar 220.551 53.280 154.068 Foreign exchange difference Realisasi pembayaran manfaat 52.286 317.229 141.212 Benefit payment Divestasi DSAW dan CTE - 748.643 - Divestment of DSAW and CTE Saldo akhir 5.020.268 4.597.629 4.835.311 Ending balance d. Mutasi nilai kini liabilitas d. Movements of present value obligation 1 Jan. 2011 31 Des. 2010 30 Juni 2012 31 Des. 2011 Jan. 1, 2011 31 Des. 2009 31 Des. 2008 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Dec. 31, 2008 Saldo awal 7.808.695 7.843.799 3.517.266 1.544.681 1.455.546 Beginning balance Beban jasa kini 333.856 590.848 678.773 291.388 148.701 Current service cost Realisasi pembayaran manfaat 50.599 306.784 142.977 38.803 - Benefit paid Perubahan program - - 653.305 - - Plan amendment Transfer masukkeluar 6.400 45.360 63.125 - - Transfer inout Beban bunga 261.428 526.202 404.499 198.046 137.724 Interest cost Keuntungan kerugian aktuaria atas obligasi 12.610 375.539 2.509.808 1.263.078 7.106 Actuarial gain loss on obligation Selisih nilai tukar 339.365 66.605 160.000 258.876 204.396 Foreign exchange difference Divestasi atas DSAW dan CTE - 1.199.664 - - - Divestment of DSAW and CTE Saldo akhir 7.995.005 7.808.695 7.843.799 3.517.266 1.544.681 Ending balance Asumsi dasar yang digunakan dalam menentukan liabilitas imbalan kerja per 30 Juni 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010 adalah sebagai berikut: The principal assumptions used in determining employee benefits liability as of June 30, 2012, December 31, 2011 and January 1, 2011December 31, 2010 are as follows: 1 Januari 2011 31 Desember 2010 30 Juni 2012 31 Desember 2011 January 1, 2011 June 30, 2012 December 31, 2011 December 31, 2010 Tingkat bunga 7 7 8 Discount rate Kenaikan gaji tahunan 10 10 10 Annual salary rate increases Tingkat kematian TM-I-11 TMI-II-99 TMI-II-99 Mortality rate Usia pensiun 55 55 60 Retirement age Tingkat turn-over 5 sampai dengan 6 sampai dengan 6 sampai dengan Turnover rates usia 30 tahun dan usia 30 tahun dan usia 30 tahun dan berkurang secara berkurang secara berkurang secara linier sampai dengan linier sampai dengan linier sampai dengan 0 pada usia 52 0 pada usia 52 0 pada usia 52 5 up to age 30 and 6 up to age 30 and 6 up to age 30 and reducing lineary reducing lineary reducing linearly each year each year each year up to 0 at age 52 up to 0 at age 52 up to 0 at age 52 the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011 Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2012, December 31, 2011 And January 1, 2011December 31, 2010 UNAUDITED And Six Months Ended June 30, 2012 And 2011 UNAUDITED Expressed in U.S. dollars, unless otherwise stated 102

30. ASET DAN LIABILITAS DALAM MATA UANG ASING

30. ASSETS AND

LIABILITIES IN FOREIGN CURRENCIES Pada tanggal 30 Juni 2012, Grup memiliki aset dan liabilitas dalam mata uang asing sebagai berikut: As of June 30, 2012, the Group has assets and liabilities in foreign currencies as follows: 16 Agustus 2012 Tanggal Penyelesaian Laporan Keuangan Konsolidasian August 16, 2012 30 Juni 2012 Consolidated Tanggal Pelaporan Financial Mata Uang Asing June 30, 2012 Statements Foreign Currencies Reporting Date Completion Date Aset Asset Kas dan setara kas Cash and cash equivalents Euro 5.677.739 7.067.827 6.979.082 Euro Rupiah 18.938.854.891 1.997.770 1.993.983 Rupiah Dolar Singapura 1.838.570 1.438.080 1.469.919 Singapore Dollar Dirham Uni Emirat Arab 154.380 41.946 41.883 United Arab Emirates Dirham Dolar Australia 20.157 20.251 21.152 Australia Dollar Poundsterling 1.100 1.710 1.725 Poundsterling Yen 50.000 633 631 Yen Piutang Usaha Trade receivables Dolar Singapura 4.352.341 3.404.283 3.479.655 Singapore Dollar Rupiah 1.625.888.600 171.507 171.182 Rupiah Dolar Australia 146.044 146.722 153.252 Australia Dollar Euro 1.508 1.877 1.854 Euro Piutang lain-lain Other receivables Rupiah 584.722.778 61.680 61.563 Rupiah Dolar Singapura 52.609 41.149 42.060 Singapore Dollar Piutang dari pihak-pihak berelasi Due from related parties Dolar Singapura 147.364 115.264 117.816 Singapore Dollar Rupiah 274.057.753 28.909 28.854 Rupiah Taksiran tagihan pajak penghasilan Estimated claim for tax refund Rupiah 5.809.912.800 612.860 611.699 Rupiah Sub-jumlah 15.152.468 15.176.310 Sub-total Liabilitas Liabilities Pinjaman jangka pendek Short-term loans Dollar Singapura 1.020.360 798.098 815.768 Singapore Dollar Utang usaha Trade payables Euro 5.104.912 6.354.753 6.274.962 Euro Dolar Singapura 6.162.885 4.820.442 4.927.168 Singapore Dollar Rupiah 10.212.563.857 1.077.275 1.075.233 Rupiah Utang lain-lain Other payables Rupiah 2.022.639.181 213.359 212.954 Rupiah Dolar Singapura 14.921 11.671 11.929 Singapore Dollar Beban masih harus dibayar Accrued expenses Rupiah 16.119.441.132 1.700.363 1.697.141 Rupiah Dolar Singapura 517.681 404.916 413.881 Singapore Dollar Euro 26.503 32.991 32.577 Euro Utang kepada pihak-pihak berelasi Due to related parties Rupiah 60.215.751 6.352 6.340 Rupiah Dolar Singapura 17.967 14.053 14.364 Singapore Dollar Utang pajak Taxes payable Rupiah 65.839.282.560 6.945.072 6.931.910 Rupiah Pinjaman jangka panjang Long-term debts Dolar Singapura 2.501.614 1.956.695 2.000.017 Singapore Dollar Rupiah 960.564.915 101.325 101.133 Rupiah Penyisihan beban imbalan kerja Provision for employee benefits Rupiah 47.592.139.000 5.020.268 5.010.754 Rupiah Sub-jumlah 29.457.633 29.526.131 Sub-total Liabilitas Neto dalam Mata Uang Asing 14.305.165 14.349.821 Net Liabilities in Foreign Currencies