KEWAJIBAN JANGKA PANJANG LAIN OTHER LONG-TERM LIABILITIES

The original consolidated financial statements included herein are in Indonesian language. PT Holcim Indonesia Tbk Dahulu PT Semen Cibinong Tbk Dan Anak Perusahaan CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun Yang Berakhir Pada Tanggal 31 Desember 2006 Dengan Angka Perbandingan Tahun 2005 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT Holcim Indonesia Tbk Formerly PT Semen Cibinong Tbk And Subsidiaries NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2006 With Comparative Figures for 2005 Figures in tables stated in millions of Rupiah, unless stated otherwise 38 24. BEBAN UMUM DAN ADMINISTRASI 24. GENERAL AND ADMINISTRATIVE EXPENSES 2006 2005 Gaji, upah dan tunjangan Catatan 33 113.529 80.481 Salaries, wages and allowances Note 33 Jasa tenaga ahli 29.358 52.415 Professional fees Sumbangan dan representasi 8.298 4.736 Donation and representation Biaya trademark Catatan 29 dan 31 7.402 - Trademark fee Notes 29 and 31 Perjalanan 7.167 7.683 Travelling Perbaikan dan pemeliharaan 4.535 3.916 Repairs and maintenance Sewa 4.339 3.337 Rent Penyusutan Catatan 10 2.573 2.980 Depreciation Note 10 Amortisasi beban tangguhan 2.490 22.093 Amortization of deferred charges Lain-lain 57.807 38.100 Others Jumlah 237.498 215.741 Total 25. BEBAN BUNGA DAN KEUANGAN 25. INTEREST EXPENSE AND FINANCIAL CHARGES 2006 2005 Bunga 157.854 137.825 Interest Amortisasi penghapusan hutang bunga Amortization of deferred interest ditangguhkan Catatan 16 35.482 54.122 waived Note 16 Bersih 122.372 83.703 Net 26. PAJAK PENGHASILAN 26. INCOME TAX Rekonsiliasi antara laba rugi sebelum beban pajak menurut laporan laba rugi konsolidasi dengan laba rugi fiskal adalah sebagai berikut: A reconciliation between income loss before tax expense per consolidated statements of income and taxable income loss is as follows: Pajak Kini Current Tax 2006 2005 Laba rugi sebelum beban pajak menurut Income loss before tax expense laporan laba rugi konsolidasi 241.158 188.423 per consolidated statements of income Rugi anak perusahaan sebelum beban pajak 72.278 33.144 Loss before tax expense of subsidiaries Laba rugi Perusahaan sebelum Income loss before tax expense beban pajak 313.436 155.279 of the Company Perbedaan temporer Temporary differences Beban piutang ragu-ragu 6.824 2.093 Provision for doubtful accounts Penghapusan cadangan penyisihan Write-offs of allowance for decline penurunan persediaan - bersih 13.913 3.744 in inventories - net Penyusutan 27.616 128.318 Depreciation Beban imbalan kerja 8.976 18.924 Provision for employee benefits Beban pembalikan biaya Provision for reversal of rehabilitasi 7.276 16 rehabilitation cost