ASET TETAP Lanjutan HAK ATAS TANAH

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E53 Exhibit E53 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

14. UTANG LAIN-LAIN

14. OTHER PAYABLES 2 0 1 2 2 0 1 1 Utang lain-lain jangka pendek Other payables - short-term Pihak ketiga Third parties Rupiah Rupiah Cadangan Catatan 35 55.539.800 - Reserves Note 35 Lain-lain 1.269.048 771.036 Others J u m l a h 56.808.848 771.036 T o t a l Dolar AS US Dollar Karya Investment Pte. Ltd. 4.929.766 20.143.709 Karya Investment Pte. Ltd. Lain-lain 967.000 3.164.727 Others J u m l a h 5.896.766 23.308.436 T o t a l J u m l a h 62.705.614 24.079.472 T o t a l Pihak berelasi Catatan 33 - 324.778.017 Related parties Note 33 J u m l a h 62.705.614 348.857.489 T o t a l 15. BIAYA MASIH HARUS DIBAYAR 15. ACCRUED EXPENSES 2 0 1 2 2 0 1 1 Rupiah Rupiah Gaji 25.305.109 25.117.684 Salaries Bunga 3.260.874 2.770.425 Interest Dana Pensiun 624.253 722.276 Pension fund Jamsostek 499.665 347.725 Employee Social Security Lain-lain 160.000 160.000 Others 29.849.901 29.118.110 Dolar AS US Dollar Bunga 843.472 456.102 Interest J u m l a h 30.693.373 29.574.212 T o t a l 16. PERPAJAKAN 16. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 2 0 1 2 2 0 1 1 Pajak Penghasilan Pasal 28A 1.555.633 687.488 Income Tax Article 28A Pajak Pertambahan Nilai 4.520.831 1.008.709 Value Added Tax J u m l a h 6.076.464 1.696.197 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E54 Exhibit E54 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

16. PERPAJAKAN Lanjutan

16. TAXATION Continued b. Utang pajak b. Taxes payable 2 0 1 2 2 0 1 1 Pajak Penghasilan Pasal 21 4.945.406 4.173.769 Income Tax Article 21 Pajak Penghasilan Pasal 22 14.516 18.758 Income Tax Article 22 Pajak Penghasilan Pasal 23 891.778 614.678 Income Tax Article 23 Pajak Penghasilan Pasal 25 170.742 217.579 Income Tax Article 25 Pajak Penghasilan Pasal 26 2.323.879 1.796.242 Income Tax Article 26 Pajak Penghasilan Pasal 29 6.310.256 3.455.871 Income Tax Article 29 Pajak Penghasilan Pasal 4 2 79.557 1.403.358 Income Tax Article 4 2 Pajak Pertambahan Nilai 2.033.240 5.495.487 Value Added Tax J u m l a h 16.769.374 17.175.742 T o t a l c. Pajak kini c. Current tax Rekonsiliasi antara laba rugi sebelum pajak penghasilan seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dan penghasilan kena pajak untuk tahun-tahun yang berakhir 31 Desember 2012 dan 2011 adalah sebagai berikut: A reconciliation between profit loss before income tax as presented in the consolidated statements of comprehensive income and taxable income for the years ended 31 December 2012 and

2011, are as follow:

2 0 1 2 2 0 1 1 Rugi laba sebelum pajak penghasilan menurut Loss profit before income tax per laporan laba rugi komprehensif konsolidasian 79.308.837 36.538.177 consolidated statements of comprehensive income Rugi laba entitas anak sebelum pajak penghasilan 139.284.263 37.887.439 Loss profit of subsdiaries before income tax Laba rugi Perusahaan sebelum pajak penghasilan 59.975.426 1.349.262 The Companys profit loss before income tax Beda waktu Timing difference Imbalan pasca kerja 1.654.662 2.301.264 Post employee benefit Penyusutan aset tetap 103.550 75.167 Depreciation of property, plant and equipment 1.551.112 2.376.431 Beda tetap Permanent difference Karyawan lain-lain 665.156 271.200 Other employee expense Gaji dan tunjangan 159.797 37.568 Salary and allowance Operasional kantor 109.383 35.000 Office operational Representasi dan jamuan 65.041 46.318 Representation and entertainment Pengembangan lingkungan sosial 33.668 57.254 Social development Listrik, air dan komunikasi 8.766 11.431 Electricity, water and communication Perjalanan dinas 3.473 - Business travelling Bunga PSAK 50 55 52.128.707 - Interest of PSAK 50 55 Pendapatan bunga 2.900.576 65.245 Interest income Angsuran pokok sewa pembiayaan 85.540 72.973 Installment of principal financial lease Perpajakan - 3.131.687 Taxation 54.069.539 3.452.240 Taksiran laba fiskal 4.354.775 4.479.409 Estimated taxable income