MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT

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 111

36. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan

36. MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued

2012 Mata uang asing Foreign currency Ekuivalen Rupiah dalam ribuan Rupiah equivalents in thousands LIABILITAS LIABILITIES Pinjaman bank jangka pendek Short-term bank loan Pihak ketiga USD 57.000.000 551.190.000 Third parties Utang usaha Trade payable Pihak ketiga Third party USD 8.454.483 81.754.848 USD AUD 95.618 958.607 AUD Pihak berelasi USD 4.737.697 45.813.532 Related party Utang lain-lain Other payables Pihak berelasi USD 201.575 1.949.230 Related parties Beban yang masih harus dibayar USD 55.114 532.952 Accrued expenses JUMLAH LIABILITAS 70.544.487 682.199.169 TOTAL LIABILITIES Liabilitas bersih dalam Net liabilities denominated mata uang asing 43.979.683 425.208.679 in foreign currency 2011 Mata uang asing Foreign currency Ekuivalen Rupiah dalam ribuan Rupiah equivalents in thousands ASET ASSETS Kas dan setara kas USD 1.943.697 17.625.446 Cash and cash equivalents Piutang usaha Trade receivables Pihak berelasi USD 7.651.570 69.384.437 Related party Piutang non-usaha Non-trade receivables Pihak ketiga USD 614.644 5.573.592 Third party Pihak berelasi USD 209 1.895 Related party Pajak dibayar di muka USD 7.039.341 63.832.744 Prepaid taxes Uang muka dan beban dibayar di muka USD 1.225.980 11.117.187 Advance and prepaid expenses Aset lancar lainnya USD 21.633 196.168 Other current assets JUMLAH ASET 18.497.074 167.731.469 TOTAL ASSETS LIABILITAS LIABILITIES Pinjaman bank jangka pendek USD 20.000.000 181.360.000 Short-term bank loan Utang usaha Trade payable Pihak ketiga USD 10.202.497 92.516.243 Third party Pihak berelasi USD 1.164.446 10.559.196 Related party Utang lain-lain Other payables Pihak berelasi USD 172.013 1.559.814 Related parties Pihak ketiga USD 2.698 24.465 Third parties Beban yang masih harus dibayar USD 607.806 5.511.585 Accrued expenses Utang pajak USD 241.767 2.192.343 Taxes payable Bagian jangka pendek dari utang Current portion of long Jangka panjang USD 100.000 906.800 term debt JUMLAH LIABILITAS 32.491.227 294.630.446 TOTAL LIABILITIES Liabilitas bersih dalam Net liabilities denominated mata uang asing 13.994.153 126.898.977 in foreign currency 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 112

36. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan

36. MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued

2010 Mata uang asing Foreign currency Ekuivalen Rupiah dalam ribuan Rupiah equivalents in thousands ASET ASSETS Kas dan setara kas USD 2.696.004 24.239.772 Cash and cash equivalents Piutang usaha Trade receivables Pihak berelasi USD 2.408.397 21.653.897 Related party Piutang non-usaha Other receivables Pihak ketiga USD 959.232 8.624.455 Third party Pihak berelasi USD 1.517 13.639 Related party Pajak dibayar di muka USD 9.062.852 81.484.102 Prepaid taxes Uang muka dan beban dibayar di muka USD 2.169.218 19.503.439 Advance and prepaid expenses Aset lancar lainnya USD 20.775 186.789 Other current assets JUMLAH ASET 17.317.995 155.706.093 TOTAL ASSETS LIABILITAS LIABILITIES Pinjaman bank jangka pendek USD 15.000.000 134.865.000 Short-term bank loan Utang usaha Trade payable Pihak ketiga USD 11.100.002 99.800.118 Third party Pihak berelasi USD 23.187 208.474 Related party Utang lain-lain Other payables Pihak berelasi USD 54.698 491.790 Related parties Pihak ketiga USD 8.270 74.356 Third parties Beban yang masih harus dibayar USD 350.715 3.153.279 Accrued expenses Utang pajak USD 186.900 1.680.417 Taxes payable Bagian jangka pendek dari utang Current portion of long jangka panjang USD 200.000 1.798.200 term debt Utang jangka panjang- dikurangi bagian long term debt, net of jangka pendek USD 100.000 899.100 current portion JUMLAH LIABILITAS 27.023.772 242.970.734 TOTAL LIABILITIES Liabilitas bersih dalam Net liabilities denominated mata uang asing 9.705.777 87.264.641 in foreign currency Jika nilai denominasi liabilitas neto dari mata uang asing pada tanggal 31 Desember 2012 ditampilkan dengan menggunakan nilai tukar yang dikeluarkan oleh Bank Indonesia pada tanggal 25 Maret 2013 tanggal penyelesaian laporan keuangan konsolidasian, yaitu Rp9.728 untuk 1 USD, Rp10.159 untuk 1 AUD dan Rp12.669 untuk 1 Euro, liabilitas neto moneter Grup akan meningkat sebesar Rp2.563.008. If the net foreign currency denominated liabilities as of December 31, 2012 are reflected using the exchange rates as published by Bank of Indonesia as of March 25, 2013 date of completion of the consolidated financial statements, which are Rp9,728 to USD 1, Rp10,159 to AUD 1 and Rp12,669 to Euro 1, the Group’s net monetary liabilities will increase approximately by Rp2,563,008.