General and Administrative Expenses

PT SINAR MAS MULTIARTHA Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2012 and 2011 and January 1, 2011December 31, 2010 and For the Years then Ended December 31, 2012 and 2011 Figures are Presented in Millions of Rupiah, unless Otherwise Stated - 121 - Number of Shares As Restated - Note 62 December 31, December 31, 2012 2011 Weighted average number of ordinary shares for computation of basic earnings per share 6,234,527,999 6,224,644,103 Weighted average number of potentially dilutive ordinary shares: Series IV warrants 844,550,092 848,024,553 Weighted average number of ordinary shares for computation of diluted earnings per share 7,079,078,091 7,072,668,656 Earning per share in full amount Basic 170.98 263.24 Diluted 150.59 231.68

53. Nature of Relationship and Transactions with Related Parties Nature of Relationship

Other than the key management personnel, the related parties of the Company represent companies under the Sinar Mas Group of companies: 1. Stockholders included ultimate stockholder of the Company. 2. The companies which have the same stockholder with the Company, directly or indirectly. 3. The companies which are controlled by family members of stockholders and key management of the Company. Transactions with Related Parties In the normal course of business, the Group entered into certain transactions with related parties. a. Significant balances with related parties in the consolidated statements of financial position as of consolidated statement of financial position dates are as follows: Percentage to Percentage to Percentage to Total Assets Total Assets Total Assets Total Liabilities Total Liabilities Total Liabilities ASSETS Cash and cash equivalents - - 22,742 0.00 277 0.00 Short-term investments 680,485 0.01 685,256 0.01 534,480 0.01 Net investment in finance lease 4,326 0.00 122,118 0.01 172,799 0.01 Factoring receivables 69,889 0.00 111,621 0.01 65,658 0.00 Premium and reinsurance receivables 113,687 0.00 103,557 0.00 44,092 0.00 Loans 1,427,069 0.03 1,760,159 0.03 794,940 0.03 Securities agent receivables 7,045 0.00 - - 16,854 0.00 Other receivables 25,934 0.00 20,650 0.00 6,234 0.00 Other assets 24,395 0.00 11,108 0.00 9,622 0.00 Total Assets 2,352,830 0.04 2,837,211 0.06 1,644,956 0.05 December 31, 2011 December 31, 2010 December 31, 2012 January 1, 2011 As Restated - Note 62 As Restated - Note 62