BEBAN BUNGA DAN KEUANGAN INTEREST PAJAK PENGHASILAN INCOME TAX

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 42 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued Rekonsiliasi antara beban pajak dan hasil perkalian laba rugi akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the tax expense and the amounts computed by applying the effective tax rate to accounting income loss before tax of the Company is as follows: 2006 2005 Laba rugi sebelum beban pajak Income loss before tax expense per menurut laporan laba rugi konsolidasi 241.158 188.423 consolidated statements of income Laba rugi anak perusahaan Income loss before tax expense of sebelum beban pajak 72.278 33.144 the subsidiaries Laba rugi Perusahaan sebelum Income loss before tax expense beban pajak 313.436 155.279 of the Company Beban penghasilan pajak dengan tarif Tax expense benefits at prevailing pajak yang berlaku sebesar 30 94.031 46.584 tax rate of 30 Penyesuaian rugi fiskal sehubungan Adjustment of fiscal loss due to tax dengan hasil pemeriksaan pajak 7.445 - assessment Penyesuaian atas kewajiban pajak Adjustment to deferred tangguhan 36.928 - tax liability Pengakuan kewajiban pajak Recognition of prior year’s deferred tangguhan tahun sebelumnya - 9.154 tax liabilities Dampak pajak atas: Tax effects of: Perbedaan tetap Permanent differences Koreksi positif 13.339 11.640 Positive corrections Koreksi negatif 14.028 18.322 Negative corrections Dampak pajak atas rugi fiskal Tax effect of expired tax yang kadaluarsa yang losses previously diakui sebelumnya - 185.616 recognized Beban pajak tangguhan Perusahaan 63.859 141.504 Deferred tax expense of the Company Beban penghasilan pajak Tax expense benefit anak perusahaan of the subsidiary Pajak kini 4.705 4.129 Current tax Pajak tangguhan 3.351 25 Deferred tax Beban pajak - bersih 65.213 145.658 Tax expense - net 27. LABA RUGI PER SAHAM DASAR 27. BASIC INCOME LOSS PER SHARE Perusahaan tidak mempunyai efek berpotensi dilusi saham sehingga Perusahaan tidak menghitung laba rugi per saham dilusian. The Company has no potential dilutive ordinary shares, accordingly, no diluted income loss per share was calculated. Perhitungan laba rugi per saham dasar didasarkan pada data berikut: The calculation of basic income loss per share is based on the following data: Laba rugi Income loss 2006 2005 Laba rugi bersih tahun berjalan 175.945 334.081 Net income loss for the year 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 43 27. LABA RUGI PER SAHAM DASAR lanjutan 27. BASIC INCOME LOSS PER SHARE continued Lembar saham Number of shares 2006 2005 Lembar saham Number of shares Rata-rata tertimbang saham Weighted average number shares untuk perhitungan for the computation of basic income laba rugi per saham dasar 7.662.900.000 7.662.900.000 loss per share Laba rugi per saham dasar Basic income loss per share Rupiah penuh 23 44 in full Rupiah amount 28. IMBALAN KERJA 28. EMPLOYEE BENEFITS Beban imbalan kerja Perusahaan dan anak perusahaan dibebankan ke beban pokok penjualan dan beban usaha adalah sebagai berikut: The Company and its subsidiaries’ employee benefits expenses which were charged to cost of sales and operating expenses are as follows: 2006 2005 Program pensiun imbalan pasti 21.471 20.053 Defined benefit pension plan Imbalan pasca-kerja lain 6.069 8.213 Other post-employment benefits Penghargaan masa kerja jangka panjang 5.760 3.041 Long service award Jumlah 33.300 31.307 Total Kewajiban imbalan kerja yang tercatat di neraca Perusahaan dan anak perusahaan yang timbul dari program pensiun imbalan pasti, imbalan pasca-kerja lainnya dan penghargaan masa kerja jangka panjang adalah sebagai berikut: The amounts of employee benefits obligations included in the Company and its subsidiaries’ balance sheets arising from defined benefits pension plan, other post-employment benefits and long service award are as follows: 2006 2005 Program pensiun imbalan pasti 5.658 6.705 Defined benefits pension plan Imbalan pasca-kerja lain 31.426 31.536 Other post-employment benefits Penghargaan masa kerja jangka panjang 22.146 19.733 Long service award Kewajiban bersih 59.230 57.974 Net Liability