DIFFERENCE FROM THE ACQUISITION OF ADDITIONAL SHARES IN SUBSIDIARIES FROM KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 77 25. DIVIDEN lanjutan 25. DIVIDENDS continued i. Sebesar AS1.500.000 digunakan sebagai penyisihan cadangan sesuai dengan ketentuan Pasal 70 Undang-Undang No. 40 Tahun 2009. ii. Sebesar AS6.490.238 dibagikan sebagai dividen tunai. i. Amounting to US1,500,000 is used for appropriation of retained earnings in accordance with Article 70 of Law No. 40 Year 2009. ii. Amounting to US6,490,238 is distributed as cash dividends. Berdasarkan keputusan Rapat Umum Pemegang Saham Tahunan Perusahaan tanggal 28 Juni 2013, pemegang saham menyetujui penggunaan laba bersih Perusahaan yang dapat diatribusikan kepada pemilik entitas induk untuk tahun buku yang berakhir pada tanggal 31 Desember 2012 sebesar AS3.198.832 sebagai berikut: Based on decisions of the Company’s Annual General Shareholders’ Meeting held on June 28, 2013, the shareholders approved the distribution of the profit attributable to the owner of the Company for the year ended December 31, 2012 amounting to US3,198,832 as follows: i. Sebesar AS31.988 digunakan sebagai penyisihan cadangan sesuai dengan ketentuan Pasal 70 Undang-Undang No. 40 Tahun 2009. ii. Sebesar AS3.166.844 dibagikan sebagai dividen tunai. i. Amounting to US31,988 is used for appropriation of retained earnings in accordance with Article 70 of Law No. 40 Year 2009. ii. Amounting to US3,166,844 is distributed as cash dividends. Dalam Rapat Umum Pemegang Saham Tahunan Perusahaan tanggal 28 Juni 2013, pemegang saham juga menetapkan pembagian dividen tunai sebesar AS2.499.135 yang diambil dari saldo laba ditahan awal tahun 2012. In the Company’s Annual General Shareholders’ Meeting held on June 28, 2013, the shareholders also approved the distribution of cash dividends amounting to US2,499,135 which is taken from the balance of retained earnings at the beginning of 2012. Dividen yang diterima oleh PT Toba Sejahtra telah dikurangkan dengan dividen interim sebesar AS1.000.000 yang telah diterimanya di tahun 2012. The dividend that was received by PT Toba Sejahtra is deducted with interim dividend of US1,000,000 which was received in 2012. 26. SELISIH NILAI PEMBELIAN SAHAM TAMBAHAN DI ENTITAS ANAK DARI PEMEGANG SAHAM NON-PENGENDALI

26. DIFFERENCE FROM THE ACQUISITION OF ADDITIONAL SHARES IN SUBSIDIARIES FROM

NON-CONTROLLING SHAREHOLDERS Akun ini merupakan selisih antara jumlah kepentingan non-pengendali disesuaikan dengan nilai wajar imbalan yang diberikan Perusahaan sehubungan dengan transaksi pembelian saham TBE dan TMU dari pemegang saham non- pengendali entitas anak pada tahun 2012, masing- masing sebesar AS60.440.297 dan AS29.185.433. This account represents the difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid by the Company in relation to the acquisition of TBE and TMU’s shares from the non-controling shareholders of the subsidiaries in 2012, amounting to US60,440,297 and US29,185,433, respectively. 27. KEPENTINGAN NON-PENGENDALI 27. NON-CONTROLLING INTEREST Mutasi kepentingan non-pengendali untuk masing- masing periode pelaporan adalah sebagai berikut: Movement of non-controlling interest during the respective reporting periods are as follows: 30 September 2014 September 30, 2014 Pendapatan komprehensif Saldo lain Bagian atas Bagian atas Saldo 1 Jan. 2014 Other labarugi neto dividen 30 Sep. 2014 Balance Akuisisi comprehensive Share in net Share in Balance Jan. 1, 2014 Acquisition income profitloss dividend Sep. 30, 2014 ABN 26.342.709 - - 14.041.331 7.840.000 32.544.040 ABN TBE 756 - - 188 - 944 TBE TMU 28.135 - - 48 - 28.183 TMU PKU 259.003 - 9.308 180.294 - 429.989 PKU Total 26.112.597 - 9.308 13.861.273 7.840.000 32.143.178 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 78 27. KEPENTINGAN NON-PENGENDALI lanjutan 27. NON-CONTROLLING INTEREST continued