KEPENTINGAN NONPENGENDALI ATAS ASET BERSIH ENTITAS ANAK

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 248 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E90 Exhibit E90 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 23. TAMBAHAN MODAL DISETOR Lanjutan 23. ADDITIONAL PAID-IN CAPITAL Continued Pada tanggal 5 Oktober 2012, Perusahaan telah menerima dana masyarakat seluruhnya atas Penawaran Umum Saham Perdana sebesar Rp 296.617.950 dengan jumlah lembar saham sebanyak 659.151.000 saham dan harga penawaran umum saham perdana sebesar Rp 450 angka penuh. On 5 October 2012, the Company has received all public funds from Initial Public Offering amounting to Rp 296,617,950 with number of shares of 659,151,000 shares and the initial public offering price of Rp 450 full amount. Pada tanggal 16 Desember 2013, Perusahaan telah menerima dana masyarakat seluruhnya atas Penawaran Umum Terbatas I sebesar Rp 887.037.480 dengan jumlah lembar saham sebanyak 2.111.994.000 saham dengan harga pelaksanaan sebesar Rp 420 angka penuh. On 16 December 2013, the Company has received all public funds from Limited Public Offering I amounting to Rp 887,037,480 with number of shares of 2,111,994,000 shares with the exercise price of Rp 420 full amount. Pada tanggal 30 Juni 2014, Perusahaan telah mengeluarkan saham baru tanpa Hak Memesan Efek Terlebih Dahulu “HMETD” sebanyak 79.560.356 saham dengan harga pelaksanaan sebesar Rp 420 angka penuh atau senilai Rp 33.415.350 dengan jumlah agio saham sebesar Rp 6.406.764 setelah dikurangi dengan biaya lain-lain sebesar Rp 19.052.550 sehubungan dengan konversi pinjaman Deira Equity S Pte. Ltd. On 30 June 2014, the Company has issued new shares without Privilage Share Ordering Rights “HMETD” of 79,560,356 shares with exercise price of Rp 420 full amount or amounting to Rp 33,415,350 with premium of paid-in capital amounting to Rp 6,406,764 after deducting other expenses amounting to Rp 19,052,550 related the conversion of loan to Deira Equity S Pte. Ltd. Rincian selisih nilai transaksi restrukturisasi entitas sepengendali adalah sebagai berikut: Details of differences in restructuring transactions between entities under common control are as follows: 2 0 1 6 Bagian proporsional saham atas nilai buku aset bersih Entitas anak Tanggal transaksi Harga pengalihan Proportional share in Selisih Subsidiaries Date of transaction Transfer price book value of net assets Difference PT Alam Permai 31 Mei 2012 312.298.809 3.129.834 309.168.975 31 May 2012 PT Nusaraya Permai 31 Mei 2012 22.810.363 15.677.572 7.132.791 31 May 2012 PT Nakau 15 Juni 2012 239.125.000 191.785.638 47.339.362 15 June 2012 PT Sumatera Candi Kencana 15 Juni 2012 1.000.000 980.601 1.980.601 15 June 2012 PT Inti Global Laksana 18 Maret 2014 711.715 3.244.358 3.956.073 18 March 2014 PT Banyan Tumbuh Lestari 18 Maret 2014 55.212 1.299.876 1.355.088 18 March 2014 576.001.099 205.068.209 370.932.890