TRADE ACCOUNTS PAYABLE 2013 03 9M13 MBSS FS 30Sep2013

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 48 - 15. UTANG LAIN-LAIN

15. OTHER PAYABLES

30 September 31 Desember September 30, December 31, 2013 2012 USD USD Pihak berelasi Related party Entebe Shipping Pte Ltd - 99.431 Entebe Shipping Pte Ltd Pihak ketiga Third parties PT Bank Central Asia Tbk 82.925 - PT Bank Central Asia Tbk PT Bank Victoria International Tbk 15.928 43.615 PT Bank Victoria International Tbk Lain-lain 85.413 139.254 Others Jumlah 184.266 182.869 Total Jumlah 184.266 282.300 Total Perusahaan melakukan transaksi pembelian kendaraan bermotor dengan utang pembiayaan konsumen melalui PT Bank Victoria International Tbk, dan PT Bank Central Asia Tbk dengan jangka waktu 1 sampai 3 tahun. The Company entered into vehicle purchase transactions through consumer financing loan from PT Bank Victoria International Tbk and PT Bank Centra Asia Tbk with terms of payment of 1 to 3 years. 16. UTANG PAJAK 16. TAX PAYABLES 30 September 31 Desember September 30, December 31, 2013 2012 USD USD Pajak penghasilan Income tax Pasal 15 Article 15 Masa 62.261 53.807 Monthly Tahunan Catatan 26 - 56.291 Annual Note 26 Pasal 21 95.193 395.784 Article 21 Pasal 2326 14.206 37.877 Article 2326 Pasal 4 2 3.106 3.172 Article 4 2 Pasal 29 71 71 Article 29 Denda pajak 21.201 424.368 Tax penalty Pajak pertambahan nilai 64.233 678.494 Value added tax Jumlah 260.271 1.649.864 Total Surat Ketetapan Pajak Tax Assessment Letters Denda pajak terdiri dari surat ketetapan pajak yang diterima Perusahaan untuk pajak pertambahan nilai tahun pajak 2011. Tax penalty consist of tax assessment letters received by the Company for value added tax year 2011. Perusahaan tidak mengajukan surat keberatan terkait dengan surat ketetapan pajak tersebut. The Company did not submit objection letter to Tax Office Service. PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 49 - 17. BIAYA YANG MASIH HARUS DIBAYAR

17. ACCRUED EXPENSES

30 September 31 Desember September 30, December 31, 2013 2012 USD USD Tenaga ahli 2.748.466 1.163.084 Professional fee Gaji dan upah 716.878 21.457 Salaries and wages Operasional kapal 441.792 670.957 Vessel operation Bahan bakar 216.815 120.754 Fuel Sewa 125.886 277.282 Rental Lain-lain 267.701 303.872 Others Jumlah 4.517.538 2.557.406 Total 18. PINJAMAN JANGKA PANJANG 18. LONG-TERM LOANS 30 September 31 Desember September 30, December 31, 2013 2012 USD USD Pihak ketiga Third parties Pinjaman Sindikasi 45.372.261 - Syndicated Loan PT Bank Permata Tbk 26.367.179 44.224.260 PT Bank Permata Tbk PT Bank Internasional PT Bank Internasional Indonesia Tbk 8.350.915 24.912.412 Indonesia Tbk PT Indonesia Eximbank 6.806.938 7.256.457 PT Indonesia Eximbank The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Limited - 15.291.748 Banking Corporation Limited PT Bank Danamon PT Bank Danamon Indonesia Tbk - 10.512.019 Indonesia Tbk Jumlah 86.897.293 102.196.896 Total Dikurangi bagian yang jatuh tempo dalam satu tahun 11.034.584 30.868.713 Less current maturities Utang bank jangka panjang - bersih 75.862.709 71.328.183 Long-term bank loan - net a. Utang Sindikasi a. Syndicate Loan Pada tanggal 23 Mei 2013 Perusahaan memperoleh fasilitas pinjaman club deal dari PT Bank ANZ Indonesia ANZ dan Standard Chartered Bank SCB sebesar USD 59.085.238 yang terdiri dari Fasilitas Term Loan sejumlah USD 46.738.760 dan fasilitas Revolving Credit sejumlah USD 12.346.478. Pinjaman ini diperoleh Perusahaan dalam rangka loan refinancing. Jangka waktu fasilitas Term Loan ini adalah 5 tahun termasuk periode tenggang selama 9 bulan. Fasilitas Term Loan ini memiliki tingkat bunga sebesar 3,25 diatas LIBOR. Fasilitas ini seluruhnya telah dicairkan Perusahaan dalam beberapa kali pencairan selama periode 28 Mei 2013 sampai dengan 24 Juni 2013. On of May 23, 2013 the Company obtained a club deal loan facility from PT Bank ANZ Indonsia ANZ and Standard Chartered Bank Indonesia SCB amounting to USD 59,085,238 which consist of Term Loan Facility amounting to USD 46,738,760 and Revolving Credit Facility amounting to USD 12,346,478 related to loan refinancing. This Term Loan facility has a period of 5 years including a grace period of 9 months. This Term Loan Facility has an interest rate of 3.25 above LIBOR. The Company had drawn all of the facility in several times during period of May 28, 2013 to June 24, 2013.