PINJAMAN LEMBAGA KEUANGAN LAINNYA

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012, 2011 DAN 2010 Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010 DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 Continued - 82 - 24. UANG MUKA PENJUALAN DAN PENDAPATAN DITERIMA DIMUKA 24. ADVANCES FROM CUSTOMERS AND UNEARNED REVENUES 1 Januari 2010 31 Desember 2009 31 DesemberDecember 31, January 1, 2010 2012 2011 2010 December 31, 2009 Rp000 Rp000 Rp000 Rp000 Uang muka Advances from customers Penjualan 1.820.709.854 662.010.422 459.259.419 545.879.286 Sales Titipan pelanggan 213.083.577 32.260.942 15.344.459 7.444.698 Customer deposit Pendapatan diterima dimuka Unearned revenues Penjualan 37.556.681 276.690.772 548.265.958 333.424.078 Sales Sewa 745.311.834 446.790.415 81.580.148 163.247.900 Rent Jumlah 2.816.661.946 1.417.752.551 1.104.449.984 1.049.995.962 Total Bagian yang direalisasi dalam satu tahun 2.002.424.246 1.299.856.037 888.142.172 1.049.995.962 Realized within one year Bagian yang direalisasi lebih Net of realized within dari satu tahun 814.237.700 117.896.514 216.307.812 - one year Perincian uang muka penjualan berdasarkan persentase dari harga jual adalah sebagai berikut: Detail of advance from customer based on percentage of selling price as follows: 1 Januari 2010 31 Desember 2009 31 DesemberDecember 31, January 1, 2010 2012 2011 2010 December 31, 2009 Rp000 Rp000 Rp000 Rp000 20 172.543.993 145.565.596 132.134.252 537.324.032 20 20 - 49,99 575.671.838 216.691.272 250.590.182 241.574 20 - 49,99 50 - 99,99 601.707.606 193.907.292 17.645.313 260.143 50 - 99,99 100 470.786.417 105.846.262 58.889.672 8.053.537 100 Jumlah 1.820.709.854 662.010.422 459.259.419 545.879.286 Total Pada tanggal 31 Desember 2010, uang muka penjualan sebesar Rp 43.750.000 ribu merupakan uang muka penjualan tanah belum dikembangkan milik Perusahaan kepada PT Sunter Agung, pihak berelasi Catatan 42f, yang belum memenuhi kriteria pengakuan pendapatan. Pada tahun 2011, pengikatan jual beli tersebut dibatalkan, sehingga uang muka ini dikembalikan oleh Perusahaan. Uang muka penjualan lainnya merupakan uang muka penjualan unit apartemen, perkantoran, perumahan dan rumah toko yang belum memenuhi kriteria pengakuan pendapatan. As of December 31, 2010, advances from customers amounting to Rp 43,750,000 thousand represent advances for the sale of undeveloped land, owned by the Company to PT Sunter Agung, a related party Note 42f, which has not met the criteria for revenue recognition. In 2011, sale and purchase agreement has been cancelled, therefore, these advances were returned by the Company. Other advances from customers represent sale of apartment, office, house and shop house which have not met the criteria for revenue recognition. Uang muka titipan pelanggan merupakan penerimaan dari calon pembeli yang masih dapat dibatalkan sewaktu-waktu. Customer deposits represent advances received from potential buyers that are cancellable at any time. Pendapatan diterima dimuka dari penjualan merupakan selisih lebih antara uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian proyek. Unearned revenues – sales represent excess cash received over the income recognized based on the project’s percentage of completion. Pendapatan diterima dimuka dari sewa merupakan uang muka sewa yang diterima dari penyewa. Unearned revenues – rent represent advance rent received from the tenants. PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012, 2011 DAN 2010 Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010 DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 Continued - 83 - 25. LIABILITAS IMBALAN PASCA KERJA

25. POST-EMPLOYMENT BENEFITS OBLIGATIONS

Grup menghitung dan membukukan imbalan pasca kerja imbalan pasti untuk karyawan sesuai dengan Undang-Undang Ketenagakerjaan No. 132003. Jumlah karyawan yang berhak atas imbalan pasca kerja tersebut adalah 1.372, 1.106, dan 687 dan 811 karyawan pada tahun 2012, 2011 dan 2010 dan 1 Januari 201031 Desember 2009. The Group calculates post-employment benefits for its qualified employees based on Labor Law No. 132003. The number of employees entitled to such benefits is 1,372, 1,106 and 687 and 811 employees in 2012 and 2011 and 2010 and January 1, 2010December 31, 2009, respectively. Beban imbalan pasca kerja yang diakui di laporan laba rugi komprehensif konsolidasian adalah: Amounts recognized in consolidated statements of comprehensive income in respect of these post- employment benefits are as follows: 2012 2011 2010 Rp000 Rp000 Rp000 Biaya jasa kini 17.669.113 11.343.083 4.179.494 Current service cost Biaya bunga 1.944.391 1.663.608 752.066 Interest cost Biaya jasa lalu 8.702 6.000 2.983.506 Past service cost Biaya pesangon pemutusan kerja - - 7.096 Termination of severence costs Dampak kurtailmen dan penyelesaian 30.955 42.419 - Curtailment and settlement effect Kerugian keuntungan aktuarial bersih 598.423 2.691.398 51.580 Net actuarial loss gain Jumlah 19.054.738 15.746.508 7.870.582 Total Liabilitas imbalan pasca kerja Grup di laporan posisi keuangan konsolidasian adalah sebagai berikut: The amounts included in the consolidated statements of financial position arising from the Group’s obligation in respect of these post-employment benefits are as follows: 1 Januari 2010 31 Desember 2009 31 DesemberDecember 31, January 1, 2010 2012 2011 2010 December 31, 2009 Rp000 Rp000 Rp000 Rp000 Present value of unfunded Nilai kini kewajiban imbalan pasti 56.984.860 36.386.619 17.955.803 7.182.591 obligations Biaya jasa lalu yang belum diakui 52.073 351.743 109.639 138.234 Unrecognized past service costs Kerugian keuntungan aktuarial Unrecognized actuarial losses yang belum diakui 10.343.132 7.697.681 2.983.842 622.735 gain Liabilitas bersih 46.589.655 28.337.195 14.862.322 7.667.092 Net liability Mutasi liabilitas bersih di laporan posisi keuangan konsolidasian adalah sebagai berikut: Movements in the net liability recognized in the consolidated statements of financial position are as follows: 2012 2011 2010 Rp000 Rp000 Rp000 Saldo awal tahun 28.337.195 14.862.322 7.667.092 Beginning of the year Additional post-employment Penambahan liabilitas imbalan benefit because due to pasca kerja karena akuisisi anak 4.269.051 - - acquisition of subsidiaries Amount charged to operations Beban tahun berjalan Catatan 35 19.054.738 15.746.508 7.870.582 Note 35 Pembayaran manfaat 5.071.329 2.271.635 675.352 Benefit payment Saldo akhir tahun 46.589.655 28.337.195 14.862.322 End of the year