TAXATION continued e. Deferred tax assets

190 Adaro Energy Annual Report 2009 From Us to Y ou Running Adaro Management Report Owning Adaro Governing Adaro Financial Report Contact Us Corporate Social Responsibility Adaro in Summary www.adaro.com PT ADARO ENERGY Tbk AND SUBSIDIARIES Schedule 552 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2009 AND 2008 Expressed in million Rupiah, unless otherwise stated

35. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued d.

Revenue 2009 2008 Orchard Maritime Logistics Pte Ltd - 2,135 PT Padangbara Sukses Makmur - 260 Total - 2,395 As a percentage of total revenue - 0.01 As at 30 April 2009, OML has been consolidated into the Group, and therefore balances and transactions between OML and the Group have been eliminated.

e. Cost of revenue

2009 2008 Cost of revenue from related parties: Mining service: - PT Rahman Abdijaya 527,291 413,569 Coal barging services: - PT Pulau Seroja Jaya 100,484 131,894 - PT Pulau Seroja Jaya Pratama 60,827 83,353 Rental: - PT Anugerah Buminusantara Abadi 33,906 20,281 Coal purchases: - PT Padangbara Sukses Makmur - 16,693 - PT Padang Sejahtera - 8,070 Coal handling and barging services: - Orchard Maritime Logistics Pte Ltd - 483,083 722,508 1,156,943 As a percentage of total cost of revenue 4.54 8.80 As at 30 April 2009, OML has been consolidated into the Group, and therefore balances and transactions between OML and the Group have been eliminated. Refer to Note 39 for further description of the transaction.

f. Interest expense

2009 2008 PT Padangbara Sukses Makmur - 159 As a percentage of total interest expense and finance charges - 0.03

g. The nature of relationships with related parties

Related parties Relationship with related parties Orchard Maritime Logistics Pte Ltd a Indirect subsidiary PT Anugerah Buminusantara Abadi Associates PT Rachindo Investments Associates PT Persada Capital Investama Shareholder PT Saratoga Sentra Business Shareholder PT Padangbara Sukses Makmur Affiliate PT Padang Sejahtera Affiliate PT Pulau Seroja Jaya Affiliate PT Pulau Seroja Jaya Pratama Affiliate PT Rahman Abdijaya Affiliate a Consolidated since 30 April 2009 The Group’s pricing policy related to the transactions with related parties is set based on contracted prices, which are in the range of contracted fees charged to third parties.