PENCADANGAN LABA DAN DIVIDEN TUNAI APPROPRIATED RETAINED EARNINGS AND

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED Continued - 56 - 24. BEBAN LANGSUNG

24. DIRECT COSTS

2015 2014 USD USD Penyusutan Catatan 10 25.562.514 23.150.997 Depreciation Note 10 Bahan bakar 19.791.674 29.042.055 Fuel Gaji dan tunjangan 8.058.362 11.314.122 Salaries and allowance Consumab le 4.165.161 4.766.661 Consumable Sewa kapal 3.364.023 4.824.663 Vessel rental Sertifikat dan dokumen kapal 2.374.350 2.153.044 Certificate and shipping documents Asuransi kapal dan alat berat 1.537.705 1.610.557 Vessel and heavy equipment insurances Tambat dan pelabuhan 1.326.506 1.464.816 Port charges and anchorage Bongkar muat 1.163.107 5.045.442 Handling Jasa profesional 1.176.074 2.124.436 Professional fees Biaya kantor 1.016.901 1.032.216 Office expense Perbekalan 847.500 525.600 Food provision Transportasi 778.760 744.776 Transportation Survei kapal 641.608 557.025 Vessel survey Pemeliharaan dan perlengkapan 590.304 1.230.511 Repairs and maintenance Telekomunikasi 492.561 514.028 Telecommunication Keagenan, lumpsum dan disb ursement 331.619 306.428 Agency, lumpsum and disbursement Sewa perahu cepat 293.832 319.884 Speedboat rental Ganti rugi kerusakan kapal 258.724 155.145 Vessel damage compensation Keamanan 169.634 254.350 Security Sewa alat berat 166.926 127.843 Heavy equipment rental Lain-lain masing-masing dibawah USD 100.000 532.458 586.433 Others below USD 100,000 each Jumlah 74.640.303 91.851.033 Total Tidak terdapat pembelian ke pemasok yang melebihi 10 dari jumlah pembelian untuk tahun yang berakhir 31 Desember 2015 dan 2014. There is no purchase from vendors of more than 10 of total purchases for the years ended December 31, 2015 and 2014. 25. BEBAN PENJUALAN 25. SELLING EXPENSES 2015 2014 USD USD Iklan dan pameran 101.217 371.592 Advertising and exhibition Jamuan 418.911 334.334 Entertainment Jumlah 520.128 705.926 Total PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED Continued - 57 - 26. BEBAN UMUM DAN ADMINISTRASI

26. GENERAL AND ADMINISTRATIVE EXPENSES

2015 2014 USD USD Gaji dan tunjangan 7.269.762 8.084.361 Salaries and allowances Penyusutan dan amortisasi Depreciation and amortization Catatan 10 dan 11 952.972 741.937 Notes 10 and 11 Transportasi dan perjalanan dinas 648.780 783.143 Transportation and travel allowance Perlengkapan kantor 494.050 811.146 Office supplies Konsultan dan management fee 377.749 661.818 Consultant and management fee Utilitas dan sewa 311.288 605.345 Utilities and rental Dokumen dan perizinan 224.433 148.730 Document and license Pemeliharaan 218.561 222.907 Maintenance Air, listrik dan telekomunikasi 198.218 221.789 Water, electricity and telecommunication Retribusi dan sumbangan 147.572 144.388 Retribution and donation Pelatihan dan seminar 51.090 128.919 Training and workshop Lain-lain masing-masing dibawah USD 40.000 779.221 453.543 Others each below USD 40,000 Jumlah 11.673.696 13.008.026 Total

27. KEUNTUNGAN DAN KERUGIAN LAIN - LAIN – BERSIH

27. OTHER GAIN AND LOSSES – NET

2015 2014 USD USD Kerugian keuntungan dari Loss gain on sale of penjualan aset tetap 4.533.016 372.939 property, vessel and equipment Beban pajak 748.555 - Tax expenses Rugi selisih kurs - bersih 870.849 343.192 Foreign exchange difference loss - net Ganti rugi asuransi kapal 1.520.000 - Vessel insurance claim Penghasilan lainnya dari Other income from PT Sea Bridge Shipping Catatan 31 314.489 360.000 PT Sea Bridge Shipping Note 31 Penyelesaian PKPU - 3.062.485 PKPU settlement Lain - lain 1.386.961 268.355 Others Jumlah 5.704.892 2.404.383 Total Pada tanggal 24 Juli 2014, Perusahaan menerima surat somasi dari PT Great Dyke terkait permintaan pembayaran. Jumlah tersebut terkait dengan fee atas proyek KPC Coal Handling yang hak tagihnya telah dialihkan kepada PT Great Dyke berdasarkan Coal Handling Agreement – Payment Undertaking tanggal 22 September 2006. On July 24, 2014, the Company received a subponea from PT Great Dyke, related to payment request. The amount is related to the fee on KPC Coal Handling Project in which the billing rights have been assigned to PT Great Dyke based on Coal Handling Agreement – Payment Undertaking dated September 22, 2006. Pada tanggal 4 Agustus 2014, PT Great Dyke mengajukan dan mendaftarkan Permohonan Penundaan Kewajiban Pembayaran Hutang PKPU terhadap Perusahaan kepada Pengadilan Niaga Jakarta dengan nomor 39Pdt-SUSPKPU2014 PN.Niaga.JKT.PST. On August 4, 2014, PT Great Dyke, filed and registered a Postponement of Debt Settlement Obligation PKPU of the Company to the Commercial Court with letter No. 39Pdt-SUSPKPU2014 PN.Niaga.JKT.PST.