ACCRUED EXPENSES 31 Maret FinRpt TW1 SMGR SMGR LK TW I Maret 2015

AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued - 94 - Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012. The Company was appointed as a value added tax collector WAPU based on the Ministry of Finance regulation PMK Number: 85PMK.032012 concerning the appointment of State Owned Enterprises as WAPU VAT by Directorate General of Taxes DGT on June 20, 2012, effective on July 1, 2012. Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329 untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan ijin sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai. Value added tax payable includes SP’s provision for tax penalties amounting to Rp 41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the Directorate General of Taxation confirmed that in the absence of a formal application letter for extension of centralization for its value added tax administration, SP would be deemed as applying decentralization for value added tax purposes. Pada tanggal 31 Maret 2015, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan kadaluwarsa masa pajak. In March 31, 2015, SP has recognized other income from an estimated provision for tax penalties arising from the late reporting of value added tax for 2003 and 2002 as it was already expired. 26. UANG MUKA PENJUALAN 26. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak SP, ST, KIG, UTSG dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, dan beton siap pakai. Sales advances represent receipts from subsidiaries’ SP, ST, KIG, UTSG and SPB customers for sales of cement, industrial real estate land, reclamation service, and readymix concrete. 27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan periode berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the period balance Restorasi tanah tambang 99.823.896 2.229.355 1.396.271 1.471.735 102.128.715 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 75.241.057 341.516 - 976.552 76.559.125 of fixed assets Jumlah 175.064.953 2.570.872 1.396.271 2.448.287 178.687.840 Total Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan tahun berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the year balance Restorasi tanah tambang 89.430.428 15.968.722 11.146.983 5.571.729 99.823.896 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 68.191.667 2.226.615 - 4.822.775 75.241.057 of fixed assets Jumlah 157.622.095 18.195.338 11.146.983 10.394.503 175.064.953 Total 31 Maret 2015 March 31, 2015 Unaudited 31 Desember 2014 December 31, 2014 Unaudited