Liabilitas Imbalan Kerja Jangka Panjang Employee Benefits Long Term Liabilities

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 70 Paraf 31. Beban Penjualan 31. Selling Expenses 2011 2010 Rp Rp Distribusi Lini 3 609,376,614,253 530,728,681,172 Distribution - Third Line Gaji, Upah Dan Kesejahteraan Karyawan 68,588,251,766 51,245,362,142 Salaries, Wages Employees’ Welfare Pemuatan 47,809,513,645 60,736,757,432 Loading Sewa 12,283,548,450 10,919,787,596 Rental Umum Lini 3 10,660,415,300 11,997,429,043 General - Third Line Perjalanan Dinas 10,526,201,801 10,781,318,737 Business Travelling Pameran Dan Promosi 9,304,992,668 9,401,459,252 Exhibtion and Promotion Pemeliharaan 4,367,042,701 6,305,889,094 Maintenance Supervisi Lini 3 2,518,143,872 181,062,258 Supervision - Third Line Penyusutan 1,595,483,402 1,581,544,585 Depreciation Asuransi Lini 3 162,867,171 459,425,898 Insurance - Third Line Lain - Lain 13,276,956,695 14,093,251,302 Others Jumlah 790,470,031,724 708,431,968,511 Total 32. Beban Umum dan Administrasi 32. General and Administrative Expenses 2011 2010 Rp Rp Gaji, Upah Dan Kesejahteraan Karyawan 601,048,048,500 509,071,406,721 Salaries, Wages And Employees’ Welfare Pemeliharaan Dan Perbaikan 59,273,535,629 59,467,171,732 Repairs And Maintenance Honorarium Pihak Ketiga 58,280,070,978 52,499,681,124 Honorarium To Third Parties Sewa 50,783,962,563 52,565,162,420 Rental Umum 51,174,803,636 49,523,354,437 General Perjalanan Dinas 40,783,752,150 39,242,887,204 Business Travelling Penyusutan Dan Amortisasi 29,707,428,686 23,677,840,366 Depreciation And Amortization Pajak Dan Kontribusi 24,754,573,172 44,005,402,918 Taxes And Contributions Pendidikan Dan Pelatihan 19,841,504,777 21,699,127,232 Training And Education Administrasi Bank 18,441,328,711 6,470,376,931 Bank Charges Administrasi 11,326,657,829 8,702,642,733 Administration Pembinaan Wilayah Dan Dinas 12,277,733,145 13,561,163,923 Local Area And Business Development Cadangan Pemulihan Penurunan Nilai 8,458,060,567 25,674,579,957 Allowance Recovery For Impairment Pos Dan Telekomunikasi 6,776,537,026 7,310,767,967 Postage And Telecommunications Asuransi 6,601,611,705 5,298,006,918 Insurance Akomodasi 5,773,941,086 6,681,468,949 Accomodations Rapat Dan Pertemuan 3,296,029,735 5,717,487,744 Office Meetings Perlengkapan Kerja 2,889,510,268 2,470,555,316 Fieldwork Supplies Perayaan Hari Besar 2,159,457,682 5,246,498,667 Holiday Celebration Lain - Lain Masing - Masing Dibawah Others Each Below Rp 500.000.000 33,744,762,728 36,704,701,705 Rp 500.000.000 Jumlah 1,047,393,310,573 975,590,284,964 Total Dari total beban umum dan administrasi termasuk di dalamnya bantuan kepada yayasan dan organisasi lainnya diluar Perusahaan sebesar Rp 15.318.056.425 Catatan 46. From total general and administrative expenses including donation to foundation and other organization outside the Company was Rp 15,318,056,425 Note 46. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 71 Paraf 33. Pendapatan dan Beban Lainnya 33. Other Income Expense a. Pendapatan Lainnya a. Other Income 2011 2010 Rp Rp Jasa Lain 95,694,058,588 81,541,912,748 Other Services Denda dan Klaim 21,911,968,063 19,151,632,596 Penalty and Claim Pendapatan Dividen 20,164,541,941 126,521,000 Dividend Income Bunga Deposito 17,465,225,039 8,345,390,725 Time Deposito Interest Jasa Giro 4,310,579,625 3,383,045,311 Demand Deposit Keuntungan yang Belum Direalisasi 3,436,000,000 -- Unrealized Gain Keuntungan Selisih Kurs -- 30,445,684,505 Gain Foreign Exchanges - Net Jumlah 162,982,373,256 142,994,186,885 Total b. Beban Lainnya b. Other Expenses 2011 2010 Rp Rp Kerugian Selisih Kurs 8,800,334,878 -- Loss Foreign Exchanges Keuntungan yang Belum Direalisasi -- 47,725,576,722 Unrealized Loss Lain-lain 10,327,878,530 48,070,333,168 Others Jumlah 19,128,213,408 95,795,909,890 Total 34. Beban Keuangan

34. Financial Expenses 2011

2010 Rp Rp Obligasi 70,950,000,000 56,663,173,849 Bonds Hutang Kepada Pemerintah Loan From The Government Of Republik Indonesia 18,513,871,243 29,297,157,793 The Republic Of Indonesia Sukuk 14,082,500,004 14,058,476,849 Sukuk Hutang Bank 8,206,519,906 38,138,416,544 Bank Loans Jumlah 111,752,891,153 138,157,225,035 Total Beban bunga obligasi pada periode sembilan bulan di tahun 2010 yang dikapitaliasi ke nilai proyek pabrik NPK Fused sebesar Rp 14.190.000.000. Bond interest expense in the nine month period in 2010 was capitalized as part of Fused NPK plant project. amounting to Rp 14,190,000,000. 35. Perpajakan

35. Taxation a.

Pajak Dibayar di Muka Pajak dibayar dimuka tahun 2011, merupakan pajak penghasilan PPH pasal 28.A tahun fiskal 2010 entitas anak KJS sebesar Rp 98.591.574.

a. Prepaid Tax

Prepaid tax in 2011 is income tax article 28.A of KJS, a subsidiary for the year end December 31, 2011 amounted Rp 98,591,574. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 72 Paraf

b. Utang Pajak

b. Tax Payable

2011 2010 Rp Rp Pasal 29 203,817,802,727 195,887,139,608 Article 29 Pajak Pertambahan Nilai 28,416,265,500 30,562,637,229 Value Added Tax Pph Final 2,038,408,285 5,996,017,979 Final Income Tax Pasal 21 58,016,094,692 4,303,258,338 Article 21 Pasal 23 1,590,613,676 1,557,161,822 Article 23 Biaya Perolehan Hak Transfer Duty Acquisition Of Right Atas Tanah Dan Bangunan BPHTB -- 770,993,755 In Land And Buildings BPHTB Jumlah 293,879,184,880 239,077,208,731 Total

c. Pajak Kini

c. Current Tax

Dalam laporan keuangan konsolidasian ini, jumlah laba kena pajak untuk tahun-tahun yang berakhir 31 Desember 2011 and 2010 didasarkan atas perhitungan sementara. In consolidated financial statements, the amount of taxable income for the years ended December 31, 2011 and 2010 are based on preliminary calculations are as follows : 2011 2010 Rp Rp Perusahaan The Company Kini 509,752,810,000 356,163,426,750 Current Tangguhan 17,992,916,702 44,324,657,502 Deferred Jumlah 491,759,893,298 311,838,769,248 Total Entitas Anak The Subsidiaries Kini 19,323,280,418 15,669,916,916 Current Tangguhan 208,941,029 352,932,092 Deferred Jumlah 19,114,339,389 15,316,984,824 Total Konsolidasian Consolidated Kini 529,076,090,418 371,833,343,666 Current Tangguhan 18,201,857,731 44,677,589,594 Deferred Jumlah 510,874,232,687 327,155,754,072 Total