FINANCIAL RISK MANAGEMENT continued

110 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2011 AND 2010, AND YEARS ENDED DECEMBER 31, 2011 AND 2010 Figures in tables are presented in billions of Rupiah, unless otherwise stated 111

47. ACCOUNTS RECLASSIFICATION continued

Before After reclassification Reclassification reclassification CONSOLIDATED STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2010: ASSETS NON-CURRENT ASSETS Prepaid pension benefit cost 1 743 744 LIABILITIES NON-CURRENT LIABILITIES Pension and other post- retirement benefits costs provision 537 743 1,280 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2010 EXPENSES Personnel 7,517 185 7,332 General and administrative 2,352 185 2,537 48. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN IFAS AND IFRS The following tables set forth a reconciliation of consolidated statements of financial position as of December 31, 2011 and consolidated statements of comprehensive income for the year ended December 31, 2011, in each case between IFRS and IFAS consolidated financial statements. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2011 AND 2010, AND YEARS ENDED DECEMBER 31, 2011 AND 2010 Figures in tables are presented in billions of Rupiah, unless otherwise stated 112

48. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN IFAS AND IFRS continued

DESCRIPTION IFAS RECONCILIATION IFRS CONSOLIDATED STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2011 ASSETS CURRENT ASSETS Cash and cash equivalent 9,634 - 9,634 Available-for-sale financial assets 361 - 361 Trade Receivables - net Related parties 932 143 1,075 Third parties 3,983 - 3,983 Other receivables - net 335 - 335 Inventories - net 758 - 758 Advances and prepaid expenses 3,294 - 3,294 Claims for tax refund 371 - 371 Prepaid taxes 787 - 787 Assets held for sale 791 - 791 Other current assets 12 - 12 Total Current Assets 21,258 143 21,401 NON-CURRENT ASSETS Long term investments - net 235 - 235 Property, plant, and equipment - net 74,897 259 74,638 Prepaid pension benefit cost 991 226 765 Advances and other non-current assets 3,817 - 3,817 Intangible assets - net 1,789 2 1,791 Deferred tax assets - net 67 8 75 Total Non-current Assets 81,796 475 81,321 TOTAL ASSETS 103,054 332 102,722