SOURCES OF ESTIMATION UNCERTAINTY continued

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 49

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6. TRANSACTIONS AND

ACCOUNTS WITH RELATED PARTIES continued Persentase terhadap Jumlah Aset Liabilitas Jumlah Percentage to Total Assets Amount Liabilit ies 1 Januari 2011 1 Januari 2011 31 Desember 31 Desember 2010January 1, 2010January 1, 2011December 2011December 2012 2011

31, 2010 2012

2011 31, 2010 Utang Usaha Catatan 13 Trade Payables Note 13 lanjutan continued Lain-lain masing-masing di bawah AS50.000 27.958 21.903 75.715 0,0222 0,0217 0,0472 Others each below US50,000 Jumlah 49.561.073 43.574.881 48.810.455 39,3873 43,1675 30,4063 Total Utang kepada Pihak-pihak Berelasi Due to Related Parties PT Citra Agramasinti PT Citra Agramasinti Nusantara - - 2.056.045 - - 1,2808 Nusantara Lain-lain masing-masing di bawah AS10.000 2.845 14.156 110.877 0,0023 0,0140 0,0691 Others each below US10,000 Jumlah 2.845 14.156 2.166.922 0,0023 0,0140 1,3499 Total Persentase terhadap Pendapatan atau Beban yan g Bersangkutan Jumlah Percentage to Respective Amount Income or Expense 2012 2011 2012 2011 Penjualan dan Jasa Catatan 23 Sales and Services Note 23 Vallourec Mannesmann Vallourec Mannesmann Oil Gas France 15.322.356 10.648.357 7,6285 5,2185 Oil Gas France Vallourec Sumitomo Tubos Vallourec Sumitomo Tubos Do Brasil Ltda 7.495.990 - 3,7320 - Do Brasil Ltda PT H-Tech Oilfield Equipment 5.815.987 4.670.333 2,8956 2,2888 PT H-Tech Oilfield Equipment Aqua-terra Logistic Pte Ltd 2.786.454 3.068.263 1,3873 1,5037 Aqua-terra Logistic Pte Ltd Sumitomo Corporation Sumitomo Corporation Asia Pte Ltd 1.577.627 - 0,7855 - Asia Pte Ltd Vallourec Mannesmann Vallourec Mannesmann Deutschland Gmbh 1.904.165 324.909 0,9480 0,1592 Deutschland Gmbh VAM Drilling Middle East FZE 820.885 1.333.765 0,4087 0,6536 VAM Drilling Middle East FZE Vam Far East Pte Ltd 693.360 575.280 0,3452 0,2819 Vam Far East Pte Ltd PT Citra Tubindo Engineering 654.042 658.036 0,3256 0,3225 PT CitraTubindo Engineering PT Dwi Sumber Arca Waja 639.370 697.599 0,3183 0,3419 PT Dw i Sumber Arca Waja Vallourec Mannesmann Vallourec Mannesmann Tubes Asia Pacific Pte Ltd 115.281 1.076 0,0574 0,0005 Tubes Asia Pacific Pte Ltd Vallourec Mannesmann Vallourec Mannesmann Oil Gas China Oil Gas China Trading Co Ltd - 1.637.994 - 0,8027 Trading Co Ltd Vallourec Mannesmann Vallourec Mannesmann USA Corporation - 1.263.568 - 0,6194 USA Corporation Sin Soon Huat Corporation Ltd 62.138 156.263 0,0309 0,0766 Sin Soon Huat Corporation Ltd Lain-lain masing-masing di bawah Others each below AS100.000 182.658 184.593 0,0909 0,0905 US100,000 Jumlah 38.070.313 25.220.036 18,9539 12,3598 Total Pembelian Bahan Baku, Purchases of Raw Materials, Royalti, Royalties, Beban Subkontrak, Subcontract Costs, Penggunaan Fasilitas Use of Facilities dan lain-lain Catatan 24 and others Note 24 Vallourec Mannesmann Vallourec Mannesmann France 33.896.292 40.160.961 26,9621 32,6032 France Vallourec Mannesmann Vallourec Mannesmann Deutschland Gmbh 21.886.727 22.661.534 17,4093 18,3970 Deutschland Gmbh PT AT Oceanic Offshore 7.197.614 815.800 5,7252 0,6623 PT AT Oceanic Offshore Sin Soon Huat Corporation Ltd 5.947.125 - 4,7305 - Sin Soon Huat Corporation Ltd Aqua-terra Logistic Pte Ltd 5.788.679 4.295.842 4,6045 3,4874 Aqua-terra Logistic Pte Ltd Vallourec Mannesmann Vallourec Mannesmann Oil Gas France 3.943.256 498.981 3,1366 0,4051 Oil Gas France Vallourec Mannesmann Vallourec Mannesmann Oil Oil Gas China Trading Co Ltd 2.933.781 51.898 2,3336 0,0421 Gas China Trading Co Ltd Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 50

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ACCOUNTS WITH RELATED PARTIES continued Persetase terhadap Pendapatan atau Beban yan g Bersangkutan Jumlah Percentage to Respective Amount Income or Expense 2012 2011 2012 2011 Pembelian Bahan Baku, Purchases of Raw Materials, Royalti, Royalties, Beban Subkontrak, Subcontract Costs, Penggunaan Fasilitas Use of Facilities dan lain-lain Catatan 24 and others Note 24 lanjutan continued Aqua-terra Oilfield Equipment Aqua-terra Oilfield Equipment Services Pte Ltd 1.718.137 1.165.024 1,3667 0,9457 Services Pte Ltd PT H-Tech Oilfield Equipment 1.080.176 1.290.385 0,8592 1,0476 PT H-Tech Oilfield Equipment PT Kabil Indonusa Estate 976.276 531.735 0,7766 0,4317 PT Kabil Indonusa Estate PT Unimas Motor Wasta 533.074 - 0,4240 - PT Unimas Motor Wasta Sumitomo Metal Industries Ltd 314.107 286.637 0,2498 0,2327 Sumitomo Metal Industries Ltd Vam Far East Pte Ltd 261.684 234.083 0,2082 0,1900 Vam Far East Pte Ltd PT Kabil Citranusa 180.325 186.688 0,1434 0,1516 PT Kabil CItranusa Vallourec Mannesmann Vallourec Mannesmann Asia Pacific Pte Ltd 153.556 4.690.212 0,1221 3,8076 Asia Pacific Pte Ltd Vallourec Mannesmann Oil Gas Vallourec Mannesmann UK Ltd 109.486 - 0,0871 - Oil Gas UK Ltd Sumitomo Corporation - 5.748.320 - 4,6666 Sumitomo Corporation PT Dwi Sumber Arja Waja - 362.340 - 0,2942 PT Dw i Sumber Arca Waja Lain-lain masing-masing di bawah Others each below AS100.000 177.839 465.362 0,1414 0,3777 US100,000 Jumlah 87.098.134 83.445.802 69,2803 67,7425 Total PT Citra Tubindo Engineering CTE PT Citra Tubindo Engineering CTE Pada tanggal 12 September 2007, Perusahaan mengadakan perjanjian pinjaman dengan CTE, dimana Perusahaan setuju untuk memberikan pinjaman kepada CTE dengan jumlah maksimum sebesar AS10.000.000. Pinjaman ini harus digunakan untuk keperluan modal kerja. Pinjaman ini memperoleh bunga sebesar 3,28 dan 3,48 per tahun pada tanggal 30 Juni 2011 dan 1 Januari 201131 Desember 2010. Tingkat bunga akan ditinjau dan direv isi pada tanggal 1 Januari setiap tahun, akan disepakati oleh kedua belah pihak tetapi tidak akan lebih tinggi dari 2,5 di atas tingkat Sibor dolar AS pada tanggal y ang berlaku, bunga dikenakan mulai tanggal 1 Januari 2010. Pinjaman dibay ar kembali saat Perusahaan memberikan permintaan tertulis. On September 12, 2007, the Company entered into loan agreements with CTE, whereby the Company agreed to give loan to CTE with maximum amount of US10,000,000. The loan shall be used for working capital purpose. The loan earns interest at rate of 3.28 and 3.48 per annum as of June 30, 2011 and January 1, 2011December 31, 2010, respectively. The interest rate shall be reviewed and revised annually on January 1, each year, to be agreed by both parties but shall not be higher than 2.5 above the U.S. dollar Sibor rate on the applicable date, the interest commenced on January 1, 2010. The loan was repayable upon written demand by the Company. Pada tanggal 1 Juli 2011, Perusahaan mengadakan pembaharuan perjanjian pinjaman dengan CTE, dimana Perusahaan setuju untuk memberikan pinjaman kepada CTE sebesar AS3.840.166. Pinjaman ini untuk jangka waktu satu tahun dan akan diperpanjang atas permintaan CTE. Pinjaman ini memperoleh bunga sebesar 2,5 per tahun pada tanggal 31 Desember 2012 dan 2011. Tingkat bunga akan ditinjau dan direv isi pada tanggal 1 April setiap tahun, y ang akan disepakati oleh kedua belah pihak tetapi tidak akan lebih tinggi dari 2 di atas tingkat Sibor dolar AS 12 bulan di Singapura pada tanggal yang berlaku. On July 1, 2011, the Company entered into renewal of loan agreements with CTE, whereby the Company agreed to give loan to CTE amounting to US3,840,166. This loan is for a period of one year and will be extended upon request by CTE. The loan earns interest at rate of 2.5 per annum as of December 31, 2012 and 2011. The interest rate shall be reviewed and revised annually on April 1, each year, to be agreed by both parties but shall not be higher than 2 above 12 months the U.S. dollar Sibor rate as quoted in Singapore on the applicable date.