INVENTORIES CAP Consolidated Financial Report 2Q16

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 44 - Berdasarkan Surat Ketetapan Pajak yang diterima SMI di tahun 2016, SMI memperoleh restitusi sebesar US 1.779 ribu atas pajak penghasilan badan tahun 2011 dan US 1.073 ribu atas pajak pertambahan nilai tahun 2011 dan selisih diakui sebagai keuntungan lain-lain. Based on the tax assessment letter received by SMI in 2016, SMI received tax refund amounting to US 1,779 thousand related to income tax for fiscal year 2011 and US 1,073 thousand related to value added tax for fiscal year 2011, and the differences were recognized as other gains. Tahun 2008 Year 2008 SMI telah mengajukan keberatan atas STP PPN Nopember – Desember 2008 sebesar Rp 895 juta atau setara dengan US 65 ribu. SMI submitted objection for STP VAT November – December 2008 amounting to Rp 895 million or equivalent to US 65 thousand. Berdasarkan Surat Ketetapan Pajak yang diterima SMI di tahun 2016, proses keberatan dan banding atas pajak-pajak tersebut dinyatakan kalah dan diakui sebagai beban lain-lain Based on the tax assessment letter received by SMI in 2016, the objections and appeal were rejected and were recognized as other loss.

12. REKENING BANK

YANG DIBATASI PENGGUNAANNYA 12. RESTRICTED CASH IN BANKS 30 Juni June 30, 2016 2015 2014 2013 US 000 US 000 US 000 US 000 Deutsche Bank AG, Cabang Deutsche Bank AG, Singapore Singapura 12.953 12.953 8.233 4.948 Branch Bangkok Bank Public Company Bangkok Bank Public Company Limited 8.800 12.396 9.503 2.496 Limited PT Bank DBS Indonesia 1.163 368 7.609 5.537 PT Bank DBS Indonesia Jumlah 22.916 25.717 25.345 12.981 Total Bagian lancar 9.963 12.764 14.250 - Current portion Bagian tidak lancar 12.953 12.953 11.095 12.981 Noncurrent portion 31 DesemberDecember 31, Rekening yang dibatasi penggunaannya merupakan Debt Service Reserve Account dan Debt Service Accrual Account atas perjanjian kredit yang diterima dari masing-masing bank seperti yang dijelaskan pada Catatan 17. Restricted cash in banks represent Debt Service Reserve Account and Debt Service Accrual Account for the loan agreements obtained from each bank as discussed in Note 17. Bagian lancar dari rekening bank yang dibatasi penggunaannya merupakan escrow account yang digunakan untuk membayar bunga pinjaman masing-masing sebesar US 8.800 ribu di Bangkok Bank Public Company Limited, Jakarta dan US 1.163 ribu di PT Bank DBS Indonesia, Jakarta pada tanggal 30 Juni 2016 dan sebesar US 12.396 ribu di Bangkok Bank Public Company Limited, Jakarta dan US 368 ribu di PT Bank DBS Indonesia, Jakarta pada tanggal 31 Desember 2015 dan sebesar US 9.503 ribu di Bangkok Bank Public Company Limited, Jakarta dan US 4.747 ribu di PT Bank DBS Indonesia, Jakarta pada tanggal 31 Desember 2014. The current portion of restricted cash in banks represent the escrow account used for interest payment of the loans amounting to US 8,800 thousand for Bangkok Bank Public Company Limited, Jakarta and US 1,163 thousand for PT Bank DBS Indonesia, Jakarta as of June 30, 2016 and amounting to US 12,396 thousand for Bangkok Bank Public Company Limited, Jakarta and US 368 thousand for PT Bank DBS Indonesia, Jakarta as of December 31, 2015 and amounting to US 9,503 thousand for Bangkok Bank Public Company Limited, Jakarta and US 4,747 thousand for PT Bank DBS Indonesia, Jakarta as of December 31, 2014. PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 45 - 13. ASET TETAP

13. PROPERTY, PLANT AND EQUIPMENT

Selisih kurs 1 Januari penjabaran 30 Juni January 1, Translation Penambahan Pengurangan Reklasif ikasi June 30, 2016 Adjustment Additions Deductions Reclassifications 2016 US 000 US 000 US 000 US 000 US 000 US 000 Biay a perolehan: Cost: Pemilikan langsung: Direct acquisition: Tanah 69.044 15 4.937 - - 73.996 Land Bangunan dan prasarana 171.497 543 19 79 3.250 175.230 Buildings and inf rastructures Mesin 1.882.351 19 6.914 92.281 392.992 2.189.995 Machineries Kendaraan bermotor 3.168 9 266 347 - 3.096 Motor v ehicles Peralatan dan perlengkapan 19.157 3 183 - - 19.343 Furniture and f ixtures Aset dalam peny elesaian 388.838 - 24.735 - 396.242 17.331 Construction in progress Aset sewa pembiay aan: Assets under f inance lease: Prasarana 394 - - - - 394 Inf rastructures Jumlah biay a perolehan 2.534.449 589 37.054 92.707 - 2.479.385 Total cost Akumulasi peny usutan: Accumulated depreciation: Pemilikan langsung: Direct acquisition: Bangunan dan prasarana 107.387 282 3.202 4 - 110.867 Buildings and inf rastructures Mesin 1.100.458 11 31.143 92.281 - 1.039.331 Machineries Kendaraan bermotor 2.506 3 103 328 - 2.284 Motor v ehicles Peralatan dan perlengkapan 15.662 3 631 - - 16.296 Furniture and f ixtures Aset sewa pembiay aan: Assets under f inance lease: Prasarana 388 - 6 - - 394 Inf rastructures Jumlah akumulasi peny usutan 1.226.401 299 35.085 92.613 - 1.169.172 Total accumulated depreciation Jumlah Tercatat 1.308.048 1.310.213 Net Carry ing Amount Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2015 Adjustment Additions Deductions Reclassifications 2015 US 000 US 000 US 000 US 000 US 000 US 000 Biaya perolehan: Cost: Pemilikan langsung: Direct acquisition: Tanah 61.440 34 7.638 - - 69.044 Land Bangunan dan prasarana 169.706 922 1.267 - 1.446 171.497 Buildings and infrastructures Mesin 1.820.246 56 62.161 - - 1.882.351 Machineries Kendaraan bermotor 2.976 23 282 67 - 3.168 Motor vehicles Peralatan dan perlengkapan 17.819 7 1.251 - 94 19.157 Furniture and fixtures Aset dalam penyelesaian 234.441 67 156.004 - 1.540 388.838 Construction in progress Aset sewa pembiayaan: Assets under finance lease: Prasarana 394 - - - - 394 Infrastructures Jumlah biaya perolehan 2.307.022 1.109 228.603 67 - 2.534.449 Total cost Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung: Direct acquisition: Bangunan dan prasarana 101.438 544 6.493 - - 107.387 Buildings and infrastructures Mesin 1.045.249 38 55.247 - - 1.100.458 Machineries Kendaraan bermotor 2.401 8 153 40 - 2.506 Motor vehicles Peralatan dan perlengkapan 13.870 7 1.799 - - 15.662 Furniture and fixtures Aset sewa pembiayaan: Assets under finance lease: Prasarana 309 - 79 - - 388 Infrastructures Jumlah akumulasi penyusutan 1.163.267 597 63.771 40 - 1.226.401 Total accumulated depreciation Jumlah Tercatat 1.143.755 1.308.048 Net Carrying Amount