ESTIMATED LIABILITIES FOR EMPLOYEE

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 80

39. INFORMASI SEGMEN

39. SEGMENT INFORMATION

2014 Produk Kimia Bagian atas Beras Penjualan Minyak 2014 Chemical Goods Share on Investasi Eliminasi Konsolidasi Rice Sale of Oil Investment Elimination Consolidated Jumlah Aset 401.302.037.729 48.896.505.973 16.511.766.870 - 466.710.310.572 Total Assets Jumlah Liabilitas 271.812.232.736 150.449.081.862 1.372.831.090 - 423.634.145.688 Total Liabilities Pendapatan 2.289.640.408.090 4.885.387.975 - - 2.294.525.796.065 Revenue Income loss Laba rugi usaha 19.562.687.109 7.355.982.538 80.008.319 - 12.126.696.252 from operation Pendapatan beban Other income charges lain-lain - bersih 182.051.095.656 142.073.785.094 - 149.509.775.430 174.615.105.320 - net Beban pajak penghasilan Income tax expense - bersih 336.554.364 - - - 336.554.364 - net Laba rugi bersih Income loss before sebelum hak minoritas 162.824.962.911 149.429.767.632 80.008.319 149.509.775.430 162.824.963.432 minority interest Hak minoritas - 521 - - 521 Minority interest Laba rugi bersih 162.824.962.911 149.429.767.111 80.008.319 149.509.775.430 162.824.962.911 Net income loss 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 Rugi bersih 27.921.108.687 2.786.126.867 76.030.246 2.862.157.113 27.921.108.687 Loss PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 81

40. ASET DAN LIABILITAS DALAM MATA UANG

ASING 40. ASSETS AND LIABILITIES IN FOREIGN 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 873.438 10.865.568.720 121.249 1.477.900.919 cash equivalent Piutang usaha - Trade receivables- pihak ketiga 7.314.920 90.997.608.905 9.650.736 117.632.825.858 third parties Jumlah aset 101.863.177.625 119.110.726.777 Total assets Liabilitas Liabilities Utang usaha - Trade payable- Pihak ketiga 5.444.160 67.725.345.270 1.825.851 22.255.293.207 Third parties Jumlah liabilitas 67.725.345.270 22.255.293.207 Total liabilites Aset bersih 34.137.832.355 96.855.433.570 Assets - Net 2014 2013

41. PERISTIWA SETELAH PERIODE PELAPORAN

41. SUBSEQUENT EVENT

Pada tanggal 31 Januari 2015, Perusahaan telah melakukan penyertaan saham pada PT Sumber Global Energy, sebuah Perusahaan dengan bidang usaha perdagangan batubara, dengan perincian sebagai berikut : On January 31, 2015, the Company has made the investment in PT Sumber Global Energy, a Company with coal trading business, with the following details : Jumlah saham 7.500 Total shares Nilai per lembar saham 1.000.000 Value per share Jumlah Rp 7.500.000.000 Total Atas transaksi tersebut telah dilaporkan ke Otoritas Jasa Keuangan OJK dengan Surat No. 006DIR-BMSRI15 tanggal 3 Pebuari 2015. Over the transaction has been reported to Otoritas Jasa Keuangan OJK with a letter No. 006 DIR-BMS I15 on Febuary 3, 2015

42. PENYELESAIAN

LAPORAN KEUANGAN KONSOLIDASIAN 42. COMPLETION OF THE CONSOLIDATED FINANCIAL STATEMENTS Manajemen Perusahaan dan Entitas Anak bertanggung jawab atas penyusunan laporan keuangan konsolidasian yang telah diselesaikan pada tanggal 25 Maret 2015. The management of the Company and Subsidiaries are responsible for the preparation of the consolidated financial statements that were completed on March 25, 2015.