F INANCIAL RISK MANAGEMENT

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 79

39. PERJANJIAN

DAN PERIKATAN PENTING Lanjutan

39. SIGNIF ICANT

AGREEMENTS AND COMMITMENTS Continued Biaya operasional untuk minyak bumi dan gas alam akan dialokasikan pada gas alam dan minyak mentah berdasarkan nilai relatif produk yang dihasilkan pada tahun berjalan. Sisanya setelah dikurangi biaya operasional yang terkait dengan operasi gas alam, Pertamina akan mengambil 37,5 dan kontraktor akan menerima dan mengambil sebesar 62,5. Jika setelah produksi awal pendapatan gas alam tidak memenuhi biaya pemulihan gas alam yang disebutkan diatas, kelebihan biaya akan ditutupi oleh pendapatan minyak mentah. The operating cost for crude oil and natural gas is allocated to both natural gas and crude oil based on relative value of product which produced in current year. The remaining after the deduction of operating cost that associated with natural gas operation, Pertamina shall be entitled to take and received 37.5 and the Contractor shall be entitled to take and received 62.5. If after the commencement of natural gas revenue can’t reach in recovering the cost of natural gas above, the excess of the cost will be recovered by crude oil revenue. d. Pada tanggal 1 Maret 2013, Perusahaan mengadakan perjanjian dengan PT Prima Solusindo Sejahtera, di mana PT Prima Solusindo Sejahtera menunjuk Perusahaan sebagai agen penjualan besi beton. d. On March 1, 2013, the Company entered into an agreement with PT Prima Solusindo Sejahtera, where PT Prima Solusindo Sejahtera appointed Company as a sales agent for iron rods.

40. INFORMASI SEGMEN

40. SEGMENT INF ORMATION

2013 Produk Kimia Bagian atas Beras Penjualan Minyak 2013 Chemical Goods Share on Investasi Eliminasi Konsolidasi Rice Sale of Oil Investment Elimination Consolidated Jumlah Aset 640.069.907.624 203.430.966.997 53.327.800.293 185.943.415.179 710.885.259.735 Total Assets Jumlah Liabilitas 311.548.759.025 208.851.435.543 1.266.654.725 140.790.442.622 380.876.406.671 Total Liabilities Pendapatan 2.189.185.327.469 3.467.622.404 - - 2.192.652.949.873 Revenue Income loss Laba rugi usaha 2.383.125.270 3.331.281.285 76.030.246 - 872.125.769 from operation Pendapatan beban Other income charges lain-lain - bersih 25.516.993.207 6.117.316.572 - 2.862.157.113 28.772.152.666 - net Beban pajak penghasilan Income tax expense - bersih 20.990.210 - - - 20.990.210 - net Laba rugi bersih Income loss before sebelum hak minoritas 27.921.108.687 2.786.035.287 76.030.246 2.862.157.113 27.921.017.107 minority interest Hak minoritas - 91.580 - - 91.580 Minority interest Laba rugi bersih 27.921.108.687 2.786.126.867 76.030.246 2.862.157.113 27.921.108.687 Net income loss PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 80

40. INFORMASI SEGMEN Lanjutan

40. SEGMENT INF ORMATION

Continued 2012 Produk Kimia Bagian atas Beras Penjualan Minyak 2012 Chemical Goods Share on Investasi Eliminasi Konsolidasi Rice Sale of oil Investment Elimination Consolidated Jumlah Aset 668.906.388.728 215.048.155.799 45.257.181.861 259.043.159.502 670.168.566.886 Total Assets Jumlah Liabilitas 309.384.429.684 206.436.037.953 944.582.415 208.573.946.069 308.191.103.983 Total Liabilities Pendapatan 2.068.837.102.548 26.509.949.675 - - 2.095.347.052.223 Revenue Income loss Laba rugi usaha 3.516.360.965 3.145.295.510 52.811.375 - 6.608.845.100 from operation Pendapatan beban Other income charges lain-lain - bersih 32.268.942.400 9.248.334.351 261.860.892 5.438.098.286 35.817.317.573 - net Beban pajak penghasilan Income tax expense - bersih 414.653.296 455.534.034 - - 40.880.737 - net Laba rugi bersih Income loss before sebelum hak minoritas 29.167.234.731 5.647.504.807 209.049.517 5.438.098.286 29.167.591.736 minority interest Hak minoritas - 357.004 - - 357.004 Minority interest Laba rugi bersih 29.167.234.731 5.647.147.803 209.049.517 5.438.098.286 29.167.234.731 Net income loss

41. ASET DAN LIABILITAS DALAM MATA UANG

ASING

41. ASSETS

AND LIABILITIES IN F OREIGN CURRENCY Saldo aset dan liabilitas moneter dalam mata uang asing serta konversinya ke dalam mata uang rupiah pada tanggal laporan posisi keuangan konsolidasian adalah sebagai berikut: The balances of monetary assets and liabilities denominated in foreign currency and their rupiah equivalents at consolidated statement of financial position date are as follows: Mata uang asing AS Ekuivalent Rupiah Mata uang asing AS Ekuivalent Rupiah Original currency US IDR Equivalent Original currency US IDR Equivalent Aset Assets Kas dan Cash and setara kas 121.249 1.477.900.919 372.113,02 3.598.332.927 cash equivalent Piutang usaha - Trade receivables- pihak ketiga 9.650.736 117.632.825.858 12.850.214,46 124.261.573.828 third parties Jumlah aset 119.110.726.777 127.859.906.755 Total assets Liabilitas Liabilities Utang usaha - Trade payable- Pihak ketiga 1.825.851 22.255.293.207 5.247.783,49 50.746.066.366 Third parties Jumlah liabilitas 22.255.293.207 50.746.066.366 Total liabilites Aset bersih 96.855.433.570 77.113.840.389 Assets - Net 2013 2012