SEGMENT REPORTING Laporan Tahunan MITI 2014

These Consolidated F inancial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 31 Desember 2014 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued 31 December 2014 Expressed in Rupiah, unless otherwise stated 70 32. MANAJEMEN RISIKO KEUANGAN Lanjutan

32. F INANCIAL RISK MANAGEMENT

Continued a. Risiko Kredit Lanjutan a. Credit Risk Continued Tabel berikut menjelaskan eksposur maksimum sesuai dengan konsentrasi risiko kredit: Lanjutan The following table illustrates the Company’s maximum exposure based on credit risk concentration: Continued Konsentrasi risiko kredit Eksposur Credit risk concentration Maksimum Lokal Ekspor Maximum 2013 Domestic Export exposure 2013 Kas dan setara kas 50.006.905.442 - 50.006.905.442 Cash and cash equivalents Piutang usaha 20.103.263.989 - 20.103.263.989 Trade receivables Piutang lain-lain 46.367.670 - 46.367.670 Other receivables Aset keuangan tersedia untuk dijual 252.335.000 - 252.335.000 Available-for-sale financial assets Jumlah 70.408.872.101 - 70.408.872.101 Total Tabel berikut menjelaskan rincian aset keuangan Perusahaan yang dibedakan antara yang mengalami penurunan nilai dan yang tidak: The following table illustrates the detail of financial assets distinguished between those which impaired and not impaired: 2014 Tidak mengalami Mengalami penurunan penurunan nilai nilai Jumlah Not impaired Impaired Total Kas dan setara kas 47.588.297.793 - 47.588.297.793 Cash and cash equivalents Piutang usaha 35.630.594.809 2.086.266.482 37.716.861.291 Trade receivables Piutang lain-lain 7.814.773.386 - 7.814.773.386 Other receivables 91.033.665.988 2.086.266.482 93.119.932.470 Dikurangi: Less: Cadangan kerugian penurunan nilai - 2.086.266.482 2.086.266.482 Allowance for impairment losses 91.033.665.988 - 91.033.665.988 2013 Tidak mengalami Mengalami penurunan penurunan nilai nilai Jumlah Not impaired Impaired Total Kas dan setara kas 50.006.905.442 - 50.006.905.442 Cash and cash equivalents Piutang usaha 18.579.762.739 1.523.501.250 20.103.263.989 Trade receivables Piutang lain-lain 46.367.670 - 46.367.670 Other receivables Aset keuangan tersedia untuk dijual 252.335.000 - 252.335.000 Available-for-sale financial assets 68.885.370.851 1.523.501.250 70.408.872.101 Dikurangi: Less: Cadangan kerugian penurunan nilai - 1.523.501.250 1.523.501.250 Allowance for impairment losses 68.885.370.851 - 68.885.370.851 These Consolidated F inancial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 31 Desember 2014 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued 31 December 2014 Expressed in Rupiah, unless otherwise stated 71 32. MANAJEMEN RISIKO KEUANGAN Lanjutan

32. F INANCIAL RISK MANAGEMENT

Continued a. Risiko Kredit Lanjutan a. Credit Risk Continued Tabel berikut menjelaskan rincian aset keuangan Perusahaan yang penilaian penurunan nilainya dibedakan antara yang dinilai secara individual dan kolektif. The following table illustrates the detail of financial assets distinguished between those assessed individually and collectively. 2014 Individual Kolektif Jumlah Individual Collective Total Kas dan setara kas 47.588.297.793 - 47.588.297.793 Cash and cash equivalents Piutang usaha 23.799.324.612 13.917.536.679 37.716.861.291 Trade receivables Piutang lain-lain 7.814.773.386 - 7.814.773.386 Other receivables 79.202.395.791 13.917.536.679 93.119.932.470 Dikurangi: Less: Cadangan kerugian penurunan nilai 1.451.950.929 634.315.553 2.086.266.482 Allowance for impairment losses 77.750.444.862 13.283.221.126 91.033.665.988 2013 Individual Kolektif Jumlah Individual Collective Total Kas dan setara kas 50.006.905.442 - 50.006.905.442 Cash and cash equivalents Piutang usaha 20.103.263.989 - 20.103.263.989 Trade receivables Piutang lain-lain 46.367.670 - 46.367.670 Other receivables Aset keuangan tersedia untuk dijual 252.335.000 - 252.335.000 Available-for-sale financial assets 70.408.872.101 - 70.408.872.101 Dikurangi: Less: Cadangan kerugian penurunan nilai 1.523.501.250 - 1.523.501.250 Allowance for impairment losses 68.885.370.851 - 68.885.370.851 b. Risiko Pasar b. Market Risk Risiko pasar adalah risiko di mana nilai wajar atau arus kas masa depan dari suatu instrumen keuangan berfluktuasi karena perubahan pada harga pasar, seperti suku bunga, mata uang dan harga. Risiko pasar yang melekat kepada perusahaan adalah risiko mata uang asing, di mana perusahaan melakukan transaksi dalam mata uang asing dan memiliki aset dan liabilitas keuangan yang didenominasi dalam mata uang asing. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Perusahaan masih belum menerapkan manajemen risiko atas risiko pasar. Market risks is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices, such as interest rate, currency and price. Market risk attributable to the Company is currency risk, as the Company entered into transactions denominated in foreign currencies and has financial assets and liabilities denominated in foreign currencies. Up to the date of completion of these consolidated financial statements, the Company has not yet applied the risk management over the market risk. These Consolidated F inancial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 31 Desember 2014 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued 31 December 2014 Expressed in Rupiah, unless otherwise stated 72 32. MANAJEMEN RISIKO KEUANGAN Lanjutan

32. F INANCIAL RISK MANAGEMENT

Continued b. Risiko Pasar Lanjutan b. Market Risk Continued Risiko nilai tukar mata uang asing F oreign exchange risk Tabel berikut menjelaskan eksposur Perusahaan atas risiko nilai tukar mata uang asing pada tanggal 31 Desember 2014 dan 2013. Termasuk didalamnya adalah instrumen keuangan Perusahaan pada nilai tercatat, dikategorikan berdasarkan jenis mata uang. The following table illustrates the Company’s exposure to foreign currency exchange rate risk as of 31 December 2014 and 2013. Included in the table are financial instruments of the Company at carrying amounts, categorised by currency. 2014 Setara Rupiah Rupiah USD SGD Equivalents Aset Keuangan: Financial assets: Kas dan setara kas 2.287.768,37 88.492,64 29.293.616.136 Cash and cash equivalents Piutang usaha 252.252,97 154.100,40 4.589.977.876 Trade receivables Jumlah Aset 2.540.021,34 242.593,04 33.883.594.012 Total Assets Liabilitas Keuangan: Financial liabilities: Utang usaha 801.537,07 553.785,34 12.428.468.848 Trade payables Utang lain-lain 48.644,56 - 605.138.293 Other payables Jumlah Liabilitas 850.181,63 553.785,34 13.033.607.141 Total Liabilities Saldo Aset Liabilitas Bersih 1.689.839,71 311.192,30 20.849.986.871 Net Assets Liabilities Balance 2013 Setara Rupiah Rupiah USD SGD Equivalents Aset Keuangan: Financial assets: Kas dan setara kas 14.936,67 94.556,56 1.092.453.614 Cash and cash equivalents Piutang usaha - 154.100,40 1.483.675.579 Trade receivables Jumlah Aset 14.936,67 248.656,96 2.576.129.193 Total Assets Liabilitas Keuangan: Financial liabilities: Utang usaha 87.882,34 230.699,93 3.292.375.858 Trade payables Utang lain-lain - 130.685,27 1.258.237.765 Other payables Jumlah Liabilitas 87.882,34 361.385,20 4.550.613.623 Total Liabilities Saldo Liabilitas Bersih 72.945,67 112.728,24 1.974.484.430 Net Liabilities Balance Pada tanggal 31 Desember 2014, jika Rupiah melemah 5 terhadap mata uang asing dengan seluruh variabel lain dianggap tetap, maka laba bersih tahun berjalan lebih tinggi Rp 1.661.573.456, terutama yang timbul sebagai akibat kerugian selisih kurs atas penjabaran aset dan liabilitas moneter dalam mata uang asing. As of 31 December 2014, if the Rupiah had weakened by 5 against the foreign currency with all other variables held constant, net profit current year would have been higher by Rp 1,661,573,456, mainly as a result of loss on foreign exchange losses from translation of monetary assets and liabilities denominated in foreign currency. These Consolidated F inancial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 31 Desember 2014 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued 31 December 2014 Expressed in Rupiah, unless otherwise stated 73 32. MANAJEMEN RISIKO KEUANGAN Lanjutan

32. F INANCIAL RISK MANAGEMENT