LIABILITAS DIESTIMASI ATAS IMBALAN KERJA ESTIMATED LIABILITIES ON EMPLOYEES BENEFIT

DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated 31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 22. SELISIH TRANSAKSI PERUBAHAN EKUITAS Entitas Anak 22. DIFFERENCES ARISING FROM CHANGES IN EQUITY OF SUBSIDIARIES Lanjutan Continued PT Agis Elektronic PT Agis Elektronic Investasi MTN Grand Resources Investasi MTN Grand Resources PT Agis Mitra Mandiri PT Agis Mitra Mandiri Investasi MTN BBC Investasi MTN BBC Investasi MTN New Asia Investasi MTN New Asia Investasi MTN Orion Investasi MTN Orion Investasi MTN Grand Resources Investasi MTN Grand Resources Jumlah Total Penurunan nilai investasi dalam saham sebagai berikut : Declining of investment in shares as follows: Investasi MTN PT Agis Elektronic Investasi MTN PT Agis Elektronic Investasi MTN PT Agis Mitra Mandiri Investasi MTN PT Agis Mitra Mandiri Jumlah Total 23. 23. Akun ini terdiri dari : : This account consists of : Penjualan barang dagangan Sales merchendise Jasa perbaikan elektronik dan logistik Service from electricity and logistic Retur dan potongan penjualan Return from sales and discount Jumlah - Penjualan Total - Sales 24. 24. Akun ini terdiri dari : : This account consists of : Harga pokok penjualan barang Beggining inventory Harga pokok jasa perbaikan Purchase Jumlah Total 25. 25. Akun ini terdiri dari : : This account consists of : Beban penjualan : : Selling expense Gaji dan Kesejahteraan Salaries and employees welfare Sewa Rent Penyusutan aset tetap Depreciation of fixed asset Listrik, air, dan telepon Telepone, water, and electricity Transport dan perjalanan dinas Transportation Iklan dan promosi promotion Perbaikan dan pemeliharaan Repairs and maintenance Lain-lain Others Jumlah beban penjualan Total Selling expense Impact of transition on the application of SFAS No. 50 Revised 2006 and SFAS No. 55 Revised 2006 to the beginning balance sheet of the Company Subsidiaries as at 1 January 2010 is as follows: Dampak transisi atas penerapan PSAK No. 50 Revisi 2006 dan PSAK No. 55 Revisi 2006 terhadap saldo awal neraca Entitas Anak pada tanggal 1 Januari 2010 adalah sebagai berikut: 184.321.924.577 7.559.100.594 4.903.848.433 2011 COST OF SALES PENDAPATAN OPERATING EXPENSE HARGA POKOK PENJUALAN 202.760.565.766 17.336.657.840 3.128.471.580 214.693.830.963 1.560.301.879 2.682.171.750 809.584.014 49.327.266.852 Penyesuaian Adjustment Nilai dilaporkan Reported value Nilai disesuaikan adjusted value 67.657.504.229 67.657.504.229 116.984.771.081 48.854.470.628 67.657.504.229 116.511.974.857 99,04 507.948.000.000 Pemilikan 99,04 REVENUE 202.021.039.571 211.879.200 202.232.918.771 200.485.644.703 2010 191.881.025.171 BEBAN USAHA 2011 2010 184.307.925.931 19.505.034.816 1.052.394.981 592.618.760 521.175.213 2011 2010 7.823.663.506 6.666.820.340 5.591.781.708 770.479.882 524.283.004 2.012.446.507 210.837.024 20.314.194.326 18.962.710.408 1.420.830.771 1.361.897.546 1.824.164.397 39.332.534 19.150.113.076 155.489.500.000 45.096.247.233 864.975.000.000 116.984.771.081 747.990.228.919 440.290.495.771 3.371.811.386 354.500.000 357.027.000.000 315.167.466 307.699.733.148 49.327.266.852 281.181.752.767 136.339.386.924 22.454.188.614 25.826.000.000 326.278.000.000 39 DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated 31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 25. 25. Beban Umum dan administrasi : : General and Administrative expense Gaji dan Kesejahteraan Salaries and employees welfare Penyusutan aset tetap Depreciation of fixed asset Imbalan pasca kerja Employees benefit expense Perlengkapan kantor Office supplies Beban profesional Professional fee Listrik, air dan telepon Telepone, water, and electricity Pajak dan perijinan Taxes and license Transport dan perjalanan Travel Perbaikan dan pemeliharaan Repairs and maintenance Sumbangan dan entertainmen Donation and entertainment Sewa Rent Lain-lain Others Jumlah Beban Umum dan Administrasi Total General and Administrative expense Jumlah- beban usaha Total operating expense 26. PENDAPATANBEBAN LAIN-LAIN 26. Akun ini terdiri dari : : This account consists of : Pendapatan lain-lain Other incomes Pendapatan bunga investasi Interest income on investment Keuntungan penjualan advance payment Gain on sales of advance payment Pendapatan Sewa Bangunan Rent income Keuntungan penjualan aset tetap Gain sale of fixes assets Pendapatan bunga Interest income Keuntungan selisih kurs Gain Exchange Rate Difference Pendapatan lain-lain Other incomes Beban lain-lain Other expenses Beban bunga Interest expenses Beban penyisihan penurunan piutang Provision of receivables impairment Beban penalti Penalty expense Beban penyisihan penurunan persediaan Provision of inventory impairment Beban administrasi bank Bank administrative expenses Kerugian selisih kurs Loss Exchange Rate Difference Beban lain-lain Other expenses Jumlah Total 27. 27. Akun ini terdiri dari : : This account consists of : Aset : : Assets Piutang usaha Accounts receivables Piutang lain-lain Other Receivables Jumlah Total Persentase piutang terhadap aset Receivable percentage to assets utang : : Liabilities utang usaha : Accounts payables utang lain-lain : Other payables Persentase utang terhadap kewajiban : Payable percentage to Liabilities − OTHER INCOMEEXPENSES SIFAT DAN TRANSAKSI DENGAN PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA 1.830.014.827 22.531.000 7.668.861.161 864.955.337 1.041.972.954 1.278.528.833 201.509.787 2.841.692.136 1.914.397.220 9.682.001.612 1.100.055.841 5.052.375.838 24.432.732.905 37.475.377.627 2011 32.229.174 918.861.484 967.982.393 980.918.564 532.233.404 430.339.209 567.496.836 3.817.021.897 18.512.667.219 377.124.690 66.101.703.642 44.746.927.231 907.449.117 15.729.829.159 45.306.120.252 2010 624.087.257 − 21.829.077.647 168.199.025 30.009.645 6.249.258.858 3.751.022.039 1.573.873.219 90.537 CHARACTER AND TRANSACTIONS WITH SIDE ONE HAS PRIVILEGE RELATIONSHIP 39.600 233.820.414 2.625.058.955 − 69.882.264.439 1.672.555.239 7.415.093 1.552.336 7.868.159 451.153.850 563.095.630 2.597.103 11.274.452.166 28.431.825 97.294.320 3.316.277.481 3.096.254.889 24.378.955.755 38.819.556.648 23.424.577.463 28.767.149.796 2011 2010 31.062.707.792 37.334.553.846 35.788.060.260 42.037.319.118 10,73 12.671.728.407 16.422.750.446 1,30 5.443.219.388 7.017.092.607 0,47 2.621.442.600 5.673.622.135 8.295.064.735 2,73 48.789.431.462 60.171.285 577.659.984 BEBAN USAHA Continued OPERATING EXPENSE Continued 40