CASH AND CASH EQUIVALENTS

PT ARWANA CITRAMULIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT ARWANA CITRAMULIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the years ended December 31, 2011 and 2010 Expressed in Rupiah, Unless Otherwise Stated 44

8. BIAYA DIBAYAR DI MUKA

Akun ini terdiri dari:

8. PREPAID EXPENSES

This account consists of: 2011 2010 Asuransi 894.368.186 588.416.500 Insurance Lain-lain 1.089.166 621.409.706 Others Jumlah biaya dibayar di muka 895.457.352 1.209.826.206 Total prepaid expenses

9. ASET LANCAR LAIN-LAIN

Akun ini terdiri dari:

9. OTHER CURRENT ASSETS

This account consists of: 2011 2010 Deposito berjangka 12.481.424.745 - Time deposits Uang muka pembelian mesin 1.395.360.000 - Advances for purchase of machinery Uang muka pembelian persediaan 899.850.269 1.699.754.046 Advance purchase of supplies Deposito berjangka yang dibatasi penggunaannya - 1.409.000.000 Restricted time deposits Jumlah aset lancar lain-lain 14.776.635.014 3.108.754.046 Total other current assets Uang muka digunakan untuk pembelian mesin, bahan baku dan suku cadang mesin produksi. Pada tanggal 31 Desember 2010, akun deposito berjangka yang dibatasi penggunaannya sebesar Rp1.409.000.000 pada PT Bank Negara Indonesia Persero Tbk merupakan jaminan atas Letter of Credit LC sehubungan dengan pembelian impor mesin yang dilakukan ANK kepada pemasok. Pada tanggal 31 Desember 2011, akun deposito tersebut sudah tidak lagi dijadikan jaminan Catatan 14. Deposito berjangka dalam mata uang rupiah yang dibatasi penggunaannya tersebut memperoleh tingkat bunga tahunan sebesar 6 pada tahun 2010. Sedangkan deposito berjangka dalam mata uang rupiah yang tidak dijaminkan memperoleh tingkat bunga tahunan sebesar 6,5 pada tahun 2011. The advance payments were made for the purchase of machinery, raw materials and spare parts for production machine. As of December 31, 2010, the restricted time deposits totaling Rp1,409,000,000 were placed in PT Bank Negara Indonesia Persero Tbk and were used as guarantee for Letter of Credit LC in connection with ANK’s importations of machineries from suppliers. As of December 31, 2011, those restricted time deposits were no longer used as guarantee Note 14. The restricted time deposits, which were denominated in rupiah, earned interest at the annual rate of 6 in 2010. While the unrestricted time deposits, which were denominated in rupiah, earned interest at the annual rate of 6.5 in 2011. PT ARWANA CITRAMULIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT ARWANA CITRAMULIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the years ended December 31, 2011 and 2010 Expressed in Rupiah, Unless Otherwise Stated 45

10. ASET TETAP

Aset tetap terdiri dari:

10. FIXED ASSETS

This account consists of: 2011 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Keterangan Balance Additions Deductions Reclassifications Balance Description Biaya Perolehan Cost Pemilikan Langsung Direct Ownership Tanah 15.959.769.783 - - - 15.959.769.783 Land Bangunan dan prasarana 128.742.537.548 103.281.763 - 3.611.294.509 132.457.113.820 Buildings and infrastructures Mesin dan peralatan pabrik 614.645.882.787 6.429.414.423 - 3.611.294.509 617.464.002.701 Machineries and equipment Peralatan dan perabot kantor 5.216.476.349 130.851.160 - 148.120.000 5.495.447.509 Furniture and office equipment Perlengkapan teknik dan Technical and laboratorium 19.409.744.245 4.427.778.141 - - 23.837.522.386 laboratory equipment Kendaraan 6.887.921.190 1.282.781.818 651.960.282 - 7.518.742.726 Vehicles Jumlah 790.862.331.902 12.374.107.305 651.960.282 148.120.000 802.732.598.925 Sub-total Aset dalam Penyelesaian Construction in Progress Bangunan dan prasarana 2.760.685.336 859.847.322 - - 3.620.532.658 Buildings and infrastructures Mesin dan peralatan pabrik 16.184.551.104 34.237.195.881 - - 50.421.746.985 Machineries and equipment Peralatan dan perabot kantor 148.120.000 - - 148.120.000 - Furniture and office equipment Jumlah 19.093.356.440 35.097.043.203 - 148.120.000 54.042.279.643 Sub-total Jumlah biaya perolehan 809.955.688.342 47.471.150.508 651.960.282 - 856.774.878.568 Total cost Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Bangunan dan prasarana 33.160.297.001 6.832.651.831 - 3.016.516.993 43.009.465.825 Buildings and infrastructures Mesin dan peralatan pabrik 189.418.161.305 39.047.527.318 - 3.016.516.993 225.449.171.630 Machineries and equipment Peralatan dan perabot kantor 3.938.837.145 524.211.637 - - 4.463.048.782 Furniture and office equipment Perlengkapan teknik dan Technical and laboratorium 10.681.527.585 3.886.320.167 - - 14.567.847.752 laboratory equipment Kendaraan 4.254.459.627 791.794.685 651.960.282 - 4.394.294.030 Vehicles Jumlah akumulasi penyusutan 241.453.282.663 51.082.505.638 651.960.282 - 291.883.828.019 Total accumulated depreciation Nilai Buku Bersih 568.502.405.679 564.891.050.549 Net Book Value