Impairment of assets Accounting policies continued

PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009 Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated

3. Kas dan setara kas

3. Cash and cash equivalents

Kas Cash Bank pihak ketiga Bank third parties Dolar Amerika Serikat: US Dollar: PT BRI Persero Tbk PT BRI Persero Tbk PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank International Indonesia Tbk PT Bank International Indonesia Tbk PT BNI Persero Tbk PT BNI Persero Tbk PT Bank ICBC Indonesia PT Bank ICBC Indonesia PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Bank DKI PT Bank DKI Citibank NA Citibank NA PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk Sub jumlah Sub total Rupiah Rupiah PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT BRI Persero Tbk PT BRI Persero Tbk PT BNI Persero Tbk PT BNI Persero Tbk PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk PT Bank Bukopin PT Bank Bukopin Citibank NA Citibank NA PT Bank International Indonesia Tbk PT Bank International Indonesia Tbk PT Bank Bumiputera Indonesia Tbk PT Bank Bumiputera Indonesia Tbk PT Bank ICBC Indonesia PT Bank ICBC Indonesia PT Bank Mandiri Syariah PT Bank Mandiri Syariah PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk PT Bank DKI PT Bank DKI Sub jumlah Sub total Jumlah bank Total banks Deposito berjangka – pihak ketiga Time Deposits – third parties Dolar Amerika Serikat: US Dollar: PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT BRI PerseroTbk PT BRI PerseroTbk PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank ICBC Indonesia PT Bank ICBC Indonesia PT BNI Persero Tbk PT BNI Persero Tbk PT Bank International Indonesia Tbk PT Bank International Indonesia Tbk Sub jumlah Sub total Rupiah: Rupiah: PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT BRI Persero Tbk PT BRI Persero Tbk PT BNI Persero Tbk PT BNI Persero Tbk PT Bank Bumiputera Indonesia Tbk PT Bank Bumiputera Indonesia Tbk PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk Citibank NA Citibank NA PT Bank Mandiri Syariah PT Bank Mandiri Syariah PT Bank International Indonesia Tbk PT Bank International Indonesia Tbk PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk Sub jumlah Sub total Jumlah deposito Total deposits Jumlah kas dan setara kas Total cash and cash equivalent - 183.374.682 127.000.000.000 126.750.000.000 15.000.000.000 9.400.000.000 77.106.005 22.453.667 53.046.900.000 8.178.000.000 9.665.325.000 188.935.873.600 - 521.930.217 23.826.150.000 2.231.045.963 20.456.723.512 140.486.502.015 13.807.922 48.776.175.000 - 132.553.287 14.806.847.978 8.793.820.002 27.013.411 299.750.000.000 30.000.000.000 229.750.000.000 203.193.942 107.959.000.000 110.750.000.000 13.937.368 970.527 60.677.000.000 130.000.000.000 133.361.187.718 48.449.371.585 30.780.769 10.000.000.000 151.018.335.009 64.105.133.918 52.410.952.079 2010 22.303.116.122 12.010.870.767 1.044.602.787 975.822.407 1.563.705.659 36.863.100.000 1.034.000.000 35.850.287 415.414.094.073 957.597.650.000 30.000.000.000 891.559.000.000 202.540.400 2009 605.600.000.000 180.000.000.000 179.820.000.000 - 282.052.906.355 30.377.913.188 200.778.005 - 13.316.722.921 5.000.000.000 1.000.000.000 1.000.000.000 77.000.000.000 28.670.000.000 783.600.000.000 5.000.000.000 1.460.840.325 67.654.930.200 1.649.836.902 43.991.991 68.781.144 8.652.150.878 13.342.464 7.851.071.077 911.300.860 100.000.000 351.997.650.000 1.307.175.634.473 1.146.741.523.600 11.000.000.000 100.000.000 64.547.090.222 937.606.103 192.100.356 38.894.173.764 14.593.388.986 208.000.000 25 PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009 Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated

3. Kas dan setara kas lanjutan

3. Cash and cash equivalents continued

Dolar Amerika Serikat US Dollar Rupiah Rupiah

4. Piutang usaha

4. Accounts receivable

a. Pihak hubungan istimewa a. Related parties Berdasarkan pelanggan By debtors PT OCI Kaltim Melamine PT OCI Kaltim Melamine dh PT DSM Kaltim Melamine Formerly PT DSM Kaltim Melamine termasuk 2010: USD 23.415.757 including 2010: USD 23.415.757 dan 2009: USD 26.981.254,77 and 2009: USD 26.981.254,77 PT Pupuk Sriwidjaja Persero PT Pupuk Sriwidjaja Persero PT Petrokimia Gresik Persero PT Petrokimia Gresik Persero termasuk 2010: USD 2.544.063 including 2010: USD 2.544.063 dan2009: USD 1.725.192,11 and 2009: USD 1.725.192,11 PT Kaltim Pacific Ammonia PT Kaltim Pacific Ammonia termasuk 2010: USD 1.289.274 including 2010: USD 1.289.274 dan 2009: USD 1.286.513,44 and 2009: USD 1.286.513,44 PT Kaltim Hexamindowiratama PT Kaltim Hexamindowiratama PT Kaltim Lemindo Kimiatama PT Kaltim Lemindo Kimiatama PT Kaltim Parna Industri PT Kaltim Parna Industri termasuk 2010: USD 391.963 including 2010: USD 391.963 dan 2009: USD 102.628,87 and 2009: USD 102.628,87 PT Kaltim Ambikawiratama PT Kaltim Ambikawiratama PT Pukati Pelangi Patani Berseri PT Pukati Pelangi Patani Berseri PT Rekayasa Industri PT Rekayasa Industri termasuk 2010: USD 55.747 including 2010: USD 55.747 PT Kaltim Sahid Baritosodakimia PT Kaltim Sahid Baritosodakimia PT Pukati Niaga Sejahtera PT Pukati Niaga Sejahtera RS Pupuk Kaltim RS Pupuk Kaltim PT Kaltim Equator Hotel PT Kaltim Equator Hotel PT Kaltim Methanol Industri PT Kaltim Methanol Industri termasuk 2010: USD 59,132 including 2010: USD 59,132 dan 2009: USD 2.362,84 and 2009: USD 2.362,84 Karyawan PT KIE BSD Karyawan PT KIE BSD PT Kaltim Multi Boga Utama PT Kaltim Multi Boga Utama Hotel Bintang Sintuk Hotel Bintang Sintuk Lain-lain Others Jumlah Total Cadangan penurunan nilai Allowance for impairment Bersih Net 91.109.619.953 549.266.383 30.581.299 2.084.892.573 416.038.860.174 Tingkat bunga per tahun deposito berjangka adalah sebagai berikut : 3.907.535.756 72.159.985.533 45.080.595.679 7.583.907.682 2010 2,75-3,50 3.682.517.051 29.036.700 1.445.463.644 2.137.238.955 1.025.497.013 2.909.551.466 2009 7.612.822.589 12.517.240.593 190.111.859 13.012.122.091 5,00-7,00 2010 2009 3,50-4,50 5,75-7,00 4.105.379.852 13.382.600 2.833.851.033 553.875.767 17.856.083.377 2.084.892.573 842.767.615 Annual interest rates on time deposits are as follows : 251.057.628.589 594.301.654 270.083.043.735 677.085.561 337.308.146 37.800.840 - 7.612.822.589 7.583.907.682 3.682.517.051 2.909.551.466 282.734.255 424.203.884.982 25.823.952 31.194.707.955 393.009.177.027 364.418.250.308 51.620.609.866 26