TRADE RECEIVABLES Continued 30 Jun 2017

Ekshibit E35 Exhibit E35 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2017 FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 6. ASET KEUANGAN LANCAR LAINNYA

6. OTHER CURRENT FINANCIAL ASSETS 30 Jun 2017

30 Jun 2017 31 Des 2016 31 Dec 2016 Investasi jangka pendek Short-term investments PT Bank Danamon Indonesia Tbk 2.000.000.000 2.000.000.000 PT Bank Danamon Indonesia Tbk PT Bank Central Asia Tbk 500.000.000 500.000.000 PT Bank Central Asia Tbk Sub-total 2.500.000.000 2.500.000.000 Sub-total Piutang pegawai 35.692.774 387.548.264 Employee receivables Lain-lain 1.779.016.412 1.574.539.859 O t h e r s T o t a l 4.314.709.186 4.462.088.123 T o t a l Investasi jangka pendek merupakan penempatan dana Grup pada deposito berjangka yang dijadikan jaminan untuk pinjaman Catatan 10. Short-term investments represent the Group’s fund placement in time deposits which are used as collateral for loan Note 10. 7. PERSEDIAAN 7. INVENTORIES 30 Jun 2017 30 Jun 2017 31 Des 2016 31 Dec 2016 Bahan baku dan pembantu 79.207.623.311 64.556.684.560 Raw materials and supplies Barang jadi 55.218.212.216 26.362.480.869 Finished goods Barang dalam proses 4.463.308.893 3.741.831.906 Work-in-process T o t a l 138.889.144.420 94.660.997.335 T o t a l Penyisihan persediaan usang 459.415.898 459.415.898 Allowance for inventory obsolescence N e t o 138.429.728.522 94.201.581.437 N e t Manajemen Grup berpendapat bahwa cadangan persediaan pada tanggal 30 Juni 2017 dan 31 Desember 2016 cukup untuk menutupi kehilangan akibat persediaan usang. Group management believes that the allowance for inventory obsolescence as of 30 June 2017 and 31 December 20156are adequate to cover possible losses that may arise from risk of obsolescence. Analisa mutasi saldo penyisihan persediaan usang adalah sebagai berikut: Analysis of the movement in the balance of allowance for inventory obsolescence are as follows: 30 Jun 2017 30 Jun 2017 31 Des 2016 31 Dec 2016 Saldo awal 459.415.898 493.036.282 Beginning balance Pemusnahan persediaan - 1.223.415.257 Write-down of inventory Penambahan penyisihan persediaan usang - 1.189.794.873 Provision for inventory obsolescence Saldo akhir 459.415.898 459.415.898 Ending balance Persediaan di atas diasuransikan terhadap risiko kerugian kebakaran, kebanjiran dan risiko kerugian lainnya all risks, dengan nilai pertanggungan masing-masing sebesar Rp 62.510.391.254 dan Rp 62.510.391.254 pada tanggal 30 Juni 2017 dan 31 Desember 2016, dimana manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas persediaan yang dipertanggungkan. Inventories are covered by insurance against losses by fire, flood and other risks all risks, with an aggregate coverage amount of Rp 62,510,391,254 and Rp Rp 62,510,391,2547 as of 30 June 2017 and 31 December 2016, respectively which in management’s opinion, is adequate to cover any possible losses that may arise from the said insured risks. Ekshibit E36 Exhibit E36 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2017 FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 7. PERSEDIAAN Lanjutan

7. INVENTORIES Continued

Nilai persediaan diakui sebagai beban dan termasuk beban pokok penjualan sebesar Rp 145.216.635.379 dan Rp 162.813.843.343 masing-masing untuk tahun yang berakhir pada 30 Juni 2017 dan 30 Juni 2016. The cost of inventories recognized as expense and included in cost of sales amounted to Rp 145,216,635,379 and Rp 162,813,843,343 for the years ended 30 June 2017 and 30 Juni 2016, respectively. Persediaan Grup dijadikan jaminan atas pinjaman yang diperoleh dari bank Catatan 10. Inventories of the Group were used as collateral for its bank loans Note 10. 8. ASET TETAP 8. PROPERTY, PLANT AND EQUIPMENT 30 Juni 2017 Saldo awal Beginning balance Penambahan Additions Pengurangan Deductions Reklassifikasi Reclassi- fications Saldo akhir Ending balance 30 June 2017 Biaya perolehan C o s t Pemilikan langsung Direct ownership T a n a h 29.346.890.940 - - - 29.346.890.940 L a n d Bangunan dan prasarana 136.381.590.262 5.252.260.980 47.464.500 - 141.586.386.742 Buildings and infrastructures Mesin dan perlengkapan 84.057.838.850 4.868.209.171 1.926.131.334 200.476.100 86.799.440.587 Machineries and equipments Kendaraan 20.422.609.286 - 3.879.000.041 124.547.364 16.668.156.609 Vehicles Peralatan kantor 12.033.530.832 372.840.000 36.854.315 - 12.369.516.517 Office equipments Sub-total 282.242.460.170 10.493.310.151 5.889.450.190 75.928.736 286.770.391.395 Sub-total Sewa pembiayaan Finance lease Kendaraan 11.341.896.999 2.765.500.000 175.000.000 124.547.364 13.807.849.635 Vehicles M e s i n 2.450.000.000 - - - 2.450.000.000 Machineries Sub-total 13.791.896.999 2.765.500.000 175.000.000 124.547.364 16.607.849.635 Sub-total T o t a l 296.034.357.169 13.258.810.151 6.064.450.190 200.476.100 303.028.241.030 T o t a l Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Bangunan dan prasarana 69.202.045.144 4.973.035.674 47.464.500 - 74.127.616.318 Buildings and infrastructures Mesin dan perlengkapan 51.809.386.036 4.691.466.402 1.831.232.851 50.119.025 54.619.500.562 Machineries and equipments Kendaraan 16.128.953.854 513.976.547 3.313.872.362 13.329.058.039 Vehicles Peralatan kantor 9.247.869.875 392.307.878 36.854.315 - 9.603.323.438 Office equipments Sub-total 146.388.254.909 10.570.786.501 5.229.424.028 50.119.025 151.679.498.357 Sub-total Sewa pembiayaan Finance lease Kendaraan 2.574.711.261 1.303.028.761 - - 3.877.740.022 Vehicles M e s i n 306.250.000 47.009.700 - - 353.259.700 Machineries Sub-total 2.880.961.261 1.350.038.461 - - 4.230.999.722 Sub-total T o t a l 149.269.216.170 11.920.824.962 5.229.424.028 50.119.025 155.910.498.079 T o t a l Nilai tercatat 146.765.140.999 147.117.742.951 Carrying amount