U M U M

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E4 Exhibit E4 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 1. U M U M Lanjutan 1. G E N E R A L Continued c. Entitas anak Lanjutan c. Subsidiaries Continued Tahun beroperasi operasional Kegiatan Year commercial usaha Nama entitas anak Lokasi operational Business Name of subsidiaries Location commenced activities 2012 2011 2012 2011 Sumatera Barat Perkebunan West Sumatera Plantation Perkebunan Plantation Kalimantan Barat Perkebunan West Kalimantan Plantation Perkebunan Plantation Sumatera Selatan Perkebunan South Sumatera Plantation Sumatera Selatan Perkebunan South Sumatera Plantation Perkebunan Plantation Tidak operasional Perdagangan Non-operational Trading Tidak operasional Perdagangan Non-operational Trading Tidak operasional Perdagangan Non operational Trading Tidak operasional Perdagangan Non operational Trading Kalimatan Barat Perkebunan West Kalimantan Plantation PT Semai Lestari SL Kalimatan Barat Perkebunan West Kalimantan Plantation Kalimantan Barat Perkebunan West Kalimantan Plantation Perkebunan Plantation Sumatera Selatan Perkebunan South Sumatera Plantation PT Langgam Inti Hibrindo LIH 100,00 - 356.273.820 - PT Sumatera Candi Kencana SCK 5 1986 90,00 - 24.612.278 - - 173.390.239 - PT Agrisentra Lestari ASL 2009 100,00 - 47.680.761 - PT Global Kalimantan Makmur GKM 2006 100,00 - 722.586.580 - PT Sarana Investasi Nusantara SIN DKI Jakarta 99,98 - 938.992.556 - PT Kalimantan Sawit Raya KSR DKI Jakarta 99,98 - 939.036.372 - PT Nusaraya Permai NRP 3 DKI Jakarta 100,00 - 15.619.200 - 70.340 PT Alam Permai AP 3 DKI Jakarta 100,00 - 939.188.231 - PT Agro Pratama Abadi APA 2 DKI Jakarta 2007 - 96,00 - PT Transpacific Agro Industry TPAI 2007 99,98 99,98 240.324.287 193.607.132 63.070.730 PT Surya Agro Persada SAP 2007 99,98 99,98 227.716.451 179.478.934 PT Mutiara Sawit Seluma MSS Bengkulu 2008 99,98 99,98 115.912.232 PT Saban Sawit Subur SSS 2006 99,98 99,98 181.622.049 832.912.554 Riau 1988 99,98 99,98 1.147.534.343 910.913.376 Persentase kepemilikan PT Mutiara Agam MAG 1 1982 99,99 99,99 898.054.054 efektif oleh Perusahaan PT Nakau NAK 4 Lampung 1997 2008 100,00 Jumlah aset Total assets Percentage of efective ownership of the Company 120.449.440 1 Pada tanggal 30 Juni 2012, MAG dan PT Minang Agro MIA, entitas anak, melakukan penggabungan dan MAG, entitas anak menjadi perusahaan penerima penggabungan surviving company. 1 On 30 June 2012, MAG and PT Minang Agro MIA, subsidiaries, was merged and MAG, a subsidiary become surviving company. Berdasarkan akta Notaris No. 83 tanggal 30 Juni 2012, dibuat di hadapan Darmawan Tjoa, S.H., S.E., para pemegang saham menyetujui rancangan penggabungan antara MAG dan MIA, entitas anak yang dimiliki oleh Perusahaan, PT Provident Capital Indonesia dan PT Saratoga Sentra Business. Adapun tujuan pengabungan perusahaan tersebut adalah untuk menghilangkan duplikasi kegiatan operasional. Akta tersebut telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia No. AHU- 39951.AH.01.02.Th2012 tanggal 24 Juli 2012. Based on Notarial Deed No. 83 dated 30 June 2012 No. 83, made before Darmawan Tjoa, S.H., S.E., the shareholders approved the merger plan between MAG and MIA, subsidiaries which is owned by the Company, PT Provident Capital Indonesia and PT Saratoga Sentra Business. The purpose of merger of the Company is to eliminate duplication of operations. The Deed was approved by the Minister of Law and Human Rights No. AHU-39951.AH.01.02.Th2012 dated 24 July 2012. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E5 Exhibit E5 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 1. U M U M Lanjutan 1.