MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES

The original financial statements included herein are in Indonesian language. PT SAMINDO RESOURCES TBK Dahulu PT MYOH TECHNOLOGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DENGAN ANGKA PERBANDINGAN PADA TANGGAL 1 JANUARI 2011 31 DESEMBER 2010 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMINDO RESOURCES TBK Formerly PT MYOH TECHNOLOGY Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 WITH COMPARATIVE FIGURE AS OF JANUARY 1, 2011 DECEMBER 31, 2010 Expressed in thousands of Rupiah, unless otherwise stated 113

37. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI

TRANSAKSI RESTRUKTURISASI ANTARA ENTITAS SEPENGENDALI

37. RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010

ARISING FROM RESTRUCTURING TRANSACTIONS AMONG ENTITIES UNDER COMMON CONTROL Perusahaan secara efektif mengakuisisi Entitas Anak PT Trasindo Murni Perkasa TMP, PT Samindo Utama Kaltim SUK dan PT Mintec Abadi MA pada bulan Oktober 2012. Oleh karena Perusahaan dan Entitas Anak merupakan entitas sepengendali, maka akuisisi yang dilakukan Perusahaan atas Entitas Anak tersebut dilakukan dengan metode penyatuan kepemilikan pooling of interest method. Untuk tujuan penyajian, laporan keuangan konsolidasian 2012 Perusahaan dan Entitas Anak yang diakuisisi telah digabungkan dan disajikan kembali, seolah-olah Entitas Anak telah dikonsolidasi sejak periode yang paling awal disajikan. Selanjutnya ekuitas bersih Entitas Anak hasil penggabungan dicatat “Proforma Ekuitas dari Transaksi Restrukturisasi antara Entitas Sepengendali”. The Company effectively acquired PT Trasindo Murni Perkasa TMP, PT Samindo Utama Kaltim SUK and PT Mintec Abadi MA its Subsidiaries, in October 2012. Since the Company and Subsidiaries were entities under common control, therefore the acquisition was accounted for using the pooling of interest method. For the presentation purpose, the 2012 consolidated financial statements of the Company and Subsidiaries were combined and restated as if the Subsidiaries was consolidated since the beginning of the earliest period they are presented. Furthermore, the net equity of subsidiaries is recorded as “Proforma Equities arising from Restructuring Transactions among Entities Under Common Control”. 2011 2011 Sebelum Setelah Penyajian Kembali Penyajian Kembali Before Restatement After Restatement LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION ASET ASSETS ASET LANCAR Current Assets Kas dan setara kas 26.845.225 63.717.033 Cash and cash equivalents Piutang usaha Trade receivables Pihak berelasi 78.238.641 124.608.492 Related party Pihak ketiga - - Third parties Piutang non-usaha Non-trade receivables Pihak berelasi 1.895 - Related party Pihak ketiga 5.573.592 5.710.514 Third parties Persediaan 42.316.420 143.873.565 Inventories Pajak dibayar di muka 64.090.189 109.359.970 Prepaid taxes Uang muka dan beban dibayar dimuka 4.060.435 15.424.264 Advance and prepaid expenses Bagian lancar-beban sewa dibayar dimuka - - Current portion- prepaid rental Dana dalam pembatasan 1.133.928 1.133.928 Restricted funds Aset lancar lainnya 275 204.435 Other current assets Jumlah Aset Lancar 222.260.600 464.032.201 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Estimated claims for Estimasi tagihan pajak penghasilan - 398.694 Income tax refund Aset tetap - Bersih 199.435.598 332.523.878 Fixed assets-Net Aset pajak tangguhan-Bersih 1.417.251 1.876.170 Deferred tax asset-Net Uang jaminan 196.159 - Guarantee deposits Jumlah Aset Tidak Lancar 201.049.008 334.798.742 Total Non-Current Assets JUMLAH ASET 423.309.608 798.830.943 TOTAL ASSETS The original financial statements included herein are in Indonesian language. PT SAMINDO RESOURCES TBK Dahulu PT MYOH TECHNOLOGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DENGAN ANGKA PERBANDINGAN PADA TANGGAL 1 JANUARI 2011 31 DESEMBER 2010 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMINDO RESOURCES TBK Formerly PT MYOH TECHNOLOGY Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 WITH COMPARATIVE FIGURE AS OF JANUARY 1, 2011 DECEMBER 31, 2010 Expressed in thousands of Rupiah, unless otherwise stated 114

37. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI

TRANSAKSI RESTRUKTURISASI ANTARA ENTITAS SEPENGENDALI lanjutan 37. RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010 ARISING FROM RESTRUCTURING TRANSACTIONS AMONG ENTITIES UNDER COMMON CONTROL continued 2011 2011 Sebelum Setelah Penyajian Kembali Penyajian Kembali Before Restatement After Restatement LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION lanjutan continued LIABILITAS LIABILITIES LIABILITIES LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Pinjaman jangka pendek Short- term loan Pihak berelasi - - Related parties Pihak ketiga 136.020.000 181.360.000 Third parties Utang usaha Trade payables Pihak berelasi 10.555.016 43.190.491 Related parties Pihak ketiga 80.249.678 85.876.684 Third parties Utang lain-lain Other payables Pihak berelasi 24.465 51.800 Related parties Pihak ketiga 3.606.894 9.485.810 Third parties Utang pajak 2.243.652 3.135.405 Taxes payable Beban yang masih harus dibayar 5.681.105 5.894.212 Accrued expenses Bagian jangka pendek dari utang Current portion of long jangka panjang - 906.800 term debt Jumlah Liabilitas Jangka Pendek 238.380.810 329.901.202 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Utang kepada pihak yang berelasi Due to related parties Liabilitas diestimasi atas imbalan Estimated liability on kerja karyawan -Bersih 5.668.993 7.504.669 employee benefits - Net Jumlah Liabilitas Jangka Panjang 5.668.993 7.504.669 Total Non-Current Liabilities JUMLAH LIABILITAS 244.049.803 337.405.871 TOTAL LIABILITIES EKUITAS EQUITY Ekuitas yang dapat diatribusikan kepada Equity attributable to equity pemilik entitas induk holdersof the parent entity Modal saham - nilai nominal Rp25 nilai penuh Share capital -Rp25 full amount par value per saham pada 31 Desember 2011 per share as of December 31, 2011 Modal dasar - 5.500.000.000 saham Authorized capital - 5,500,000,000 shares Modal ditempatkan dan disetor- Issued and fully paid capital- 1.470.875.000 saham 294.175.000 294.175.000 1,470,875,000shares Tambahan modal disetor 295.750.570 295.750.570 Additional paid - in capital Difference in value of restructuring Selisih nilai transaksi restrukturisasi transactions among entities under Antara entitas sepengendali 337.566.022 337.566.022 common control Selisih kurs karena penjabaran Exchanges difference due to financial Laporan keuangan 1.170.935 1.177.788 statements translation Proforma ekuitas dari transaksi Proforma equities from restrukturing Restrukturisasi antara entitas transactions among entities Sepengendali - 281.423.048 under common control Defisit 72.098.620 72.098.620 Deficits Sub-jumlah 179.089.993 460.506.188 Sub-total