Other Equity Components Financial Statement 2012

PT SINAR MAS MULTIARTHA Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2012 and 2011 and January 1, 2011December 31, 2010 and For the Years then Ended December 31, 2012 and 2011 Figures are Presented in Millions of Rupiah, unless Otherwise Stated - 117 -

48. General and Administrative Expenses

December 31, December 31, 2012 2011 General 165,883 118,183 Marketing and advertising 163,699 96,561 Electricity, water, and telephone 141,267 96,310 Rental 77,705 49,743 Office supplies 49,617 33,605 Administration 42,931 31,650 Professional fees 32,436 21,470 Defined-benefit post employment expense Note 49 22,350 14,363 Total 695,888 461,885

49. Long Term Employee Benefits Liability

The Group determines long term employee benefits liability based on Law No. 13 Year 2003, dated March 25, 2003. No funding of the benefits has been made to date by the Group. As of December 31, 2012, 2011, 2010, 2009 and 2008, the last actuarial valuation report on the the long term employee benefit liability of the Group was from an independent actuary. A reconciliation of the amount of long-term employee benefits liability presented in the consolidated statements of financial position is as follows: 2012 2011 2010 2009 2008 Present value of unfunded long-term employee benefit liability 144,618 95,968 69,839 39,742 23,758 Unrecognized actuarial gains losses 47,047 19,151 5,362 731 3,327 Unrecognized past service costs 733 29 30 32 34 Long-term employee benefits liability 96,838 76,788 64,447 38,979 27,051 Following are details of long-term employee benefits expense: December 31, December 31, 2012 2011 Current service costs 17,849 9,855 Interest costs 5,485 3,439 Amortization actuarial gain 3,927 1,067 Past service costs 18,002 2 Actuarial adjustments 22,913 - Defined-benefit post-employment reserve at end of the year 22,350 14,363 Movements of long term employee benefit liability are as follows: December 31, December 31, 2012 2011 Long term employee benefit liability at beginning of the year 76,788 64,447 Long term employee benefit expense during the year Note 48 22,350 14,363 Payments during the year 2,300 2,022 Long term employee benefit liability at end of the year 96,838 76,788