Deferred tax assetsliabilities TAXATION continued

Lampiran 5101 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated

35. TRANSAKSI

DAN SALDO DENGAN PIHAK BERELASI lanjutan 35. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued b. Rincian transaksi lanjutan b. Transaction details continued Pada tanggal 25 April 2012, ATA menandatangani perjanjian pinjaman “Perjanjian II” dengan SMS dan SI. Berdasarkan Perjanjian II, diakui dan disetujui i ATA memberikan tambahan fasilitas pinjaman sebesar Rp 166 miliar; ii bahwa pada tanggal Perjanjian II, saldo piutang pinjaman terutang berdasarkan Perjanjian I adalah sebesar a AS16.220, yang pada tanggal Perjanjian II telah dikonversi ke dalam mata uang Rupiah sebesar Rp 148,8 miliar, dan b Rp 51,3 miliar termasuk bunga terutang pada fasilitas Perjanjian I, sehingga total saldo piutang pinjaman berdasarkan Perjanjian I adalah Rp 200,1 miliar, jumlah total mana telah diakui sebagai bagian dari jumlah terhutang dalam Perjanjian II; dan iii Perjanjian I berakhir. Fasilitas Perjanjian II dikenakan bunga tetap per tahun, dimana bunga akan dibayarkan setiap bulan. Pada tanggal 21 September 2012, ATA menandatangani Amandemen I atas Perjanjian II dengan SMS dan SI, dimana ATA setuju memberikan pinjaman tambahan kepada SMS sebesar Rp 30 miliar. Pinjaman ini dijamin dengan menggadaikan 35 saham SMS yang dimiliki oleh SI. On 25 April 2012, ATA entered into another loan agreement “Agreement II” with SMS and SI. Based on Agreement II, it is acknowledged and agreed that i ATA provides an additional loan facility of Rp 166 billion; ii on the date of Agreement II, the outstanding balance under Agreement I comprises a US16,220, which on the date of Agreement II was converted into Rupiah currency in the amount of Rp 148.8 billion, and b Rp 51.3 billion including accrued interest on Agreement I, therefore, the total outstanding balance under Agreement I was Rp 200.1 billion, which total amount has been acknowledged and agreed as part of the total debt under Agreement II; and iii Agreement I was terminated. Agreement II bears an annual fixed interest, with interest payable every month. On 21 September 2012, ATA entered into Amendment I to Agreement II with SMS and SI, under which ATA agreed to provide an additional loan to SMS amounting to Rp 30 billion. The loan is secured by the pledge of 35 of shares in SMS owned by SI. Pada bulan Februari 2014, ATA telah menerima pembayaran penuh atas piutang pinjaman kepada SMS. In February 2014 ATA, has received full repayment of all outstanding loan receivables from SMS. 30 JuniJune 2014 2013 Beban pokok pendapatan Cost of revenue Jasa pertambangan: Mining services: - PT Rahman Abdijaya 34,509 30,781 PT Rahman Abdijaya - Jasa pengangkutan batubara: Coal barging services: - PT Pulau Seroja Jaya 19,414 18,753 PT Pulau Seroja Jaya - 53,923 49,534 Persentase terhadap jumlah beban pokok pendapatan 4.28 3.96 As a percentage of cost of revenue Kebijakan harga Grup yang berhubungan dengan transaksi dengan pihak berelasi ditetapkan berdasarkan pada harga di dalam kontrak. The Group’s pricing policy related to transactions with related parties is set based on contracted prices. Lampiran 5102 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated

35. TRANSAKSI

DAN SALDO DENGAN PIHAK BERELASI lanjutan 35. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued c. Kompensasi manajemen kunci c. Key management compensation Dewan Komisaris dan Direksi Perusahaan dan entitas anak merupakan personil manajemen kunci. The Board of Commissioners and Directors of the Company and its subsidiaries are considered key management personnel. Remunerasi untuk Dewan Komisaris dan Direksi Perusahaan dan entitas anak, untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2014 dan 2013, adalah sebagai berikut: Remuneration for the Board of Commissioners and Directors of the Company and its subsidiaries for the six-month periods ended 30 June 2014 and 2013, was as follows: 30 JuniJune 2014 2013 Remunerasi 11,580 8,781 Remuneration Imbalan pasca kerja 832 855 Post employment benefit 12,412 9,636 Dewan Komisaris dan Direksi tidak menerima manfaat lain seperti rencana opsi saham manajemen. The Boards of Commissioners and Directors do not receive any other benefits such as management stock options.

36. LABA BERSIH PER SAHAM

36. EARNINGS PER SHARE

30 JuniJune 2014 2013 Laba konsolidasian periode berjalan Consolidated profit for the period yang dapat diatribusikan kepada attributable to the owners pemilik entitas induk 167,903 247,956 of the parent Rata-rata tertimbang jumlah Weighted average number of saham biasa yang beredar ordinary shares outstanding dalam ribuan lembar saham 31,985,962 31,985,962 in thousands of shares Laba bersih per saham dasar Basic earnings per share nilai penuh 0.00525 0.00775 full amount Jumlah rata-rata tertimbang saham yang digunakan sebagai Weighted average number of ordinary penyebut dalam perhitungan shares used as the denominator in laba per saham dasar calculating basic earnings per dalam ribuan lembar saham 31,985,962 31,985,962 share in thousands of shares Penyesuaian untuk perhitungan Adjustments for calculation of laba per saham dilusian dalam diluted earnings per share ribuan lembar saham: in thousands of shares: - Opsi saham Catatan 40v 2,381,730 2,381,730 Share options Note 40v - Jumlah rata-rata tertimbang saham yang digunakan sebagai Weighted average number of ordinary penyebut dalam perhitungan shares used as the denominator in laba per saham dilusian calculating diluted earnings per dalam ribuan lembar saham 34,367,692 34,367,692 share in thousands of shares Laba per saham dilusian Diluted earnings per share nilai penuh 0.00489 0.00721 full amount Disajikan kembali lihat Catatan 3 As restated refer to Note 3