Biaya Emisi Utang Obligasi

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 36 Paraf 9. Beban Dibayar di Muka 9. Prepaid Expenses 2011 2010 Rp Rp Perbaikan Tahunan 53,116,925,977 20,585,165,511 Annual Turn Around Sewa 14,847,622,404 13,104,951,505 Rental Asuransi 10,984,378,462 10,218,018,056 Insurance THT Dibayar Dimuka Catatan 25 5,054,272,424 15,193,330,407 Prepaid Provident Fund Note 25 Lain-Lain 7,232,011,498 5,318,564,736 Others Jumlah 91,235,210,765 64,420,030,215 Total 10. Investasi pada Entitas Asosiasi dan

10. Investment in Associated Entities Pengendalian Bersama Entitas

Jointly Controlled Entities Kepemilikan Saldo Awal Penambahan Bagian Laba Dividen Lain-lain Saldo Akhir Ownership Beginning Pengurangan Rugi Bersih Dividend Others Ending Balance Addition Share of Balance Deduction Net Income Rp Rp Rp Rp Rp Rp Entitas Asosiasi Associated Entities PT Pukati Pani 35.00 15,924,431,914 -- 85,772,306 -- -- 15,838,659,608 PT Pukati Pani PT Bintang Sintuk Hotel 20.00 677,232,093 -- 505,853,520 -- -- 1,183,085,613 PT Bintang Sintuk Hotel PT Kaltim Pentra Maxima PT Kaltim Pentra Maxima dh PT Pukati Pelangi Katulistiwa 47.94 290,112,369 175,149,159 -- -- 114,963,210 -- formerly of PT Pukati Pelangi Katulistiwa Jumlah 16,891,776,376 175,149,159 420,081,214 -- 114,963,210 17,021,745,221 Total Pengendalian Bersama Entitas Joinly Controlled Entities PT Kalianusa 49.00 19,600,000,000 39,200,000,000 7,864,753,192 -- -- 50,935,246,808 PT Kalianusa PT Pupuk Agro Nusantara 51.00 -- 58,760,000,000 509,390,969 -- -- 58,250,609,031 PT Pupuk Agro Nusantara 19,600,000,000 97,960,000,000 8,374,144,161 -- -- 109,185,855,839 Nilai tercatat bersih 36,491,776,376 97,784,850,841 7,954,062,947 -- 114,963,210 126,207,601,060 Net carrying amount Kepemilikan Saldo Awal Penambahan Bagian Laba Dividen Lain-lain Saldo Akhir Ownership Beginning Pengurangan Rugi Bersih Dividend Others Ending Balance Addition Share of Balance Deduction Net Income Rp Rp Rp Rp Rp Rp Entitas Asosiasi Associated Entities PT Pukati Pani 35.00 17,098,132,390 -- 1,173,700,476 -- -- 15,924,431,914 PT Pukati Pani Hotel Bintang Sintuk 20.00 214,437,927 -- 462,794,166 -- -- 677,232,093 PT Bintang Sintuk Hotel PT Kaltim Pentra Maxima PT Kaltim Pentra Maxima dh PT Pukati Pelangi Katulistiwa 47.94 352,631,749 -- 62,519,380 -- -- 290,112,369 formerly of PT Pukati Pelangi Katulistiwa Jumlah 17,665,202,066 -- 773,425,690 -- -- 16,891,776,376 Accumulated impairment of Pengendalian Bersama Entitas Joinly Controlled Entities PT Kalianusa 49.00 19,600,000,000 -- -- -- -- 19,600,000,000 PT Kalianusa Nilai tercatat bersih 37,265,202,066 -- 773,425,690 -- -- 36,491,776,376 Net carrying amount 2011 2010 PT Pukati Pani PT Pukati Pani Pada tahun 2003, Perusahaan bersama PT Parna Raya, mendirikan PT Pukati Pani yang berkedudukan di Jakarta. Perusahaan tersebut bergerak dalam industri amonium nitrat, asam nitrat dan turunannya serta melakukan perdagangan atas hasil perusahaan. In 2003, the Company and PT Parna Raya established PT Pukati Pani, domiciled in Jakarta. The nature of business of PT Pukati Pani is to produce and trade ammonium nitrate, nitrate acid and its derivatives. Pada tahun 2008, berdasarkan akta perjanjian jual beli saham yang dikeluarkan oleh Notaris Sutjipto SH, pada tanggal 8 Oktober 2008, PT Parna Raya menjual semua sahamnya kepada PT Suma Sarana. In 2008 based on sales and purchases agreement issued by Notary Sutjipto SH, dated October 8, 2008, PT Parna Raya sold all its shares to PT Suma Sarana.