ACCRUED EXPENSES Annual Report 2012 PKPK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

18. UTANG BANK - Lanjutan

18. BANK LOANS - Continued

PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk

19. UTANG SEWA PEMBIAYAAN

19. LEASE PAYABLE

Berdasarkan jatuh temponya: By due date: Sewa akan jatuh tempo dalam jangka waktu satu tahun Lease will due within one year 1 - 2 tahun 1 - 2 years 2 - 3 tahun 2 - 3 years 3 - 4 tahun 3 - 4 years Jumlah pembayaran minimum sewa Total minimum lease payment Bunga belum jatuh tempo Undue interest Nilai kini utang sewa pembiayaan Net present value of undue belum jatuh tempo lease payable Bagian yang akan jatuh tempo ≤ 1 tahun Current portion of lease payable Bagian yang akan jatuh tempo 1 tahun Long term portion of lease payable 917.735 10.233.500 12.875.443 10.422.250 27.580.034 31.055.547 10.422.250 27.580.034 31.055.547 9.504.515 17.346.534 18.180.103 - - 568.326 11.660.566 30.657.626 37.298.262 1.238.316 3.077.592 6.242.715 10.638.328 19.548.453 21.834.626 1.022.238 10.681.931 10.439.592 - 427.242 4.455.718 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 Perseroan memperoleh fasilitas pinjaman modal kerja Time Loan Revolving dari PT Bank Central Asia Tbk dengan plafon Rp6.000.000.000,- yang telah mengalami perubahan beberapa kali, perubahan terakhir dibuat berdasarkan Akta Perjanjian Kredit No.109 tanggal 21 November 2007 oleh Harryantho Tantry, SH, Notaris di Samarinda, berlaku sampai dengan 21 November 2011. Pinjaman ini dijamin dengan barang pinjaman berupa tanah dan bangunan milik Pemegang Saham Pengendali Perseroan. Perseroan memperoleh fasilitas pinjaman dari PT Bank OCBC NICP Tbk berupa Fasilitas Demand Loan masing-masing berdasarkan Akta No.101 tanggal 15 Agustus 2008 dibuat oleh Siti Rohmah Caryana, SH, Notaris di Jakarta, plafon Rp5.000.000.000, bunga 12, jangka waktu diperpanjang setiap tahun. Pinjaman ini dijamin oleh barang jaminan berupa tanah dan bangunan milik Pemegang Saham Pengendali Perseroan dan beberapa peralatan berat milik Perseroan. The Company has obtained facility of working capital loan Time Loan Revolving from PT Bank Central Asia Tbk under plafond of Rp 6.000.000.000,- which has been changed for several times, and the last one was made according to Loan Agreement Act No.109 dated Nov 21, 2011, of Harryantho Tantry, SH, public notary of Samarinda, effective until Nov 31, 2011. The such loan has been pledged by collateral of land and buildings owned by the Companys controlling shareholder. The Company has obtained loan facility from PT Bank OCBC NISP Tbk in form of Demand Loan Facility based on Act No.101 dated August 15, 2008 of Siti Rohmah Caryana, SH, public notary of Jakarta, under plafond of Rp 5.000.000.000, with 12 interest, the period was renewed annually. This loan has been pledged with collaterals of land and buildings owned by the Companys Controlling Shareholder and some units of the Company;s heavy equipment. Pembayaran minimum sewa berdasarkan perjanjian sewa sebagai berikut: Minimum lease payments under the lease agreements as follows: CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

19. UTANG SEWA PEMBIAYAAN - Lanjutan

19. LEASE PAYABLE - Continued

Berdasarkan lessor By lessor: PT Adira Finance PT Adira Finance PT Astra Sedaya Finance PT Astra Sedaya Finance PT CIMB Niaga Auto Finance PT CIMB Niaga Auto Finance PT Komatsu Astra Finance PT Komatsu Astra Finance PT Orix Finance PT Orix Finance PT BII Finance PT BII Finance PT BCA Finance PT BCA Finance PT Toyota Astra Finance PT Toyota Astra Finance Alat berat Heavy equipment Mesin dan peralatan Machinery and equipment Kendaraan Vehicles

20. UTANG LAIN-LAIN

20. OTHER PAYABLES

Jangka pendek Short-term Pihak ketiga Third parties KUD Kopta Samarinda KUD Kopta Samarinda CV Merry Jaya CV Merry Jaya Pihak berelasi Related parties BPR Artha Karya Perdana BPR Artha Karya Perdana Jumlah utang lain-lain jangka pendek Total other payables short-term 2.610.048 - - 14.793.305 13.760.090 15.701.302 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 12.183.257 12.183.257 13.984.468 - 1.576.834 1.716.834 10.422.250 27.580.034 31.055.547 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 8.643.943 22.035.177 17.293.760 1.198.158 3.760.471 13.652.192 Perseroan mengadakan perjanjian sewa pembiayaan yang menyangkut aset tetap tertentu dengan periode pembiayaan usaha antara tiga sampai dengan lima tahun dan jatuh tempo pada berbagai tanggal, dengan hak opsi untuk membeli aset tetap tersebut pada akhir periode sewa pembiayaan. Utang sewa pembiayaan dikenai bunga tahunan berkisar antara 3 sampai 7 Utang sewa pembiayaan dijamin dengan aset sewaan yang bersangkutan. Perjanjian sewa pembiayaan tidak memperkenankan Perseroan untuk menjual dan mengalihkan pemilikan aset sewaan. The Company entered into capital lease agreements related to certain fixed assets with business financing period ranging from three to five years and will mature on various dates, with the option to purchase the asset at the end of the lease period. Obligations under finance leases are annual rates ranging from 3 to 7 Obligations under finance leases are secured by the leased property in question. Lease agreement does not permit the Company to sell and transfer ownership of the leased asset. 10.422.250 27.580.034 31.055.547 Jan 01, 2011 1.198.158 3.760.471 13.652.192 - - 109.594 384.409 804.571 - Berdasarkan kelompok aset yang dibiayai melalui sewa pembiayaan : Based group of assets that are financed through finance leases: 580.149 1.784.386 109.594 8.643.943 9.840.058 2.242.533 41.283 206.417 - - 12.195.119 15.051.227 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 148.324 693.673 - 6.133 79.726 -