PERTIMBANGAN AKUNTANSI DAN ESTIMASI

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued - 30 -

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

. 31122016 31122015 USD USD Kas 92.822 83.298 Cash on hand Bank Cash in banks Dollar Amerika Serikat U.S. Dollar Standard Chartered Bank 5.611.785 558.315 Standard Chartered Bank PT Bank ANZ Indonesia 5.339.412 318.316 PT Bank ANZ Indonesia PT Bank Permata Tbk 564.575 1.302.985 PT Bank Permata Tbk PT Bank Mandiri Persero Tbk 392.435 48.949 PT Bank Mandiri Persero Tbk PT Bank Artha Graha Internasional Tbk 293.195 533.009 PT Bank Artha Graha Internasional Tbk Indonesia Eximbank 248.704 248.271 Indonesia Eximbank PT Bank Negara Indonesia Persero Tbk 212.295 401.441 PT Bank Negara Indonesia Persero Tbk PT Bank Maybank Indonesia Tbk 102.604 2.648.214 PT Bank Maybank Indonesia Tbk OCBC Bank 15.181 13.624 OCBC Bank Union Bank of Sw itzerland 6.477 8.477 Union Bank of Sw itzerland PT Bank Central Asia Tbk 769 829 PT Bank Central Asia Tbk PT Bank UOB Indonesia - 164.930 PT Bank UOB Indonesia PT Bank Permata Syariah - 43.305 PT Bank Permata Syariah PT Bank Danamon Indonesia Tbk - 5.060 PT Bank Danamon Indonesia Tbk Rupiah Rupiah PT Bank Mandiri Persero Tbk 440.377 397.771 PT Bank Mandiri Persero Tbk PT Bank Permata Tbk 363.552 11.245 PT Bank Permata Tbk PT Bank ANZ Indonesia 338.363 108.910 PT Bank ANZ Indonesia PT Bank Negara Indonesia Persero Tbk 253.304 420.810 PT Bank Negara Indonesia Persero Tbk PT Bank Maybank Indonesia Tbk 175.662 199.740 PT Bank Maybank Indonesia Tbk Standard Chartered Bank 99.257 3.144 Standard Chartered Bank PT Bank Artha Graha Internasional Tbk 28.950 9.861 PT Bank Artha Graha Internasional Tbk PT Bank Central Asia Tbk 3.162 7.160 PT Bank Central Asia Tbk PT Bank UOB Indonesia - 10.226 PT Bank UOB Indonesia PT Bank Rakyat Indonesia Persero Tbk - 3.583 PT Bank Rakyat Indonesia Persero Tbk PT Bank Danamon Indonesia Tbk - 81 PT Bank Danamon Indonesia Tbk Euro Euro PT Bank Maybank Indonesia Tbk 33.373 34.624 PT Bank Maybank Indonesia Tbk Dollar Singapura Singapore Dollar OCBC Bank 37.167 41.991 OCBC Bank PT Bank Maybank Indonesia Tbk 6.141 6.362 PT Bank Maybank Indonesia Tbk 14.566.740 7.551.233 Deposito berjangka Time deposits Rupiah Rupiah PT Bank Negara Indonesia Persero Tbk 2.902.650 - PT Bank Negara Indonesia Persero Tbk PT Bank Permata Tbk 520.988 - PT Bank Permata Tbk Dollar Amerika Serikat U.S. Dollar PT Bank Permata Tbk 14.550.000 21.000.000 PT Bank Permata Tbk PT Bank Artha Graha 1.044.468 6.034.078 PT Bank Artha Graha PT Bank Maybank Indonesia Tbk - 4.500.000 PT Bank Maybank Indonesia Tbk PT Bank Negara Indonesia Persero Tbk - 2.500.000 PT Bank Negara Indonesia Persero Tbk 19.018.106 34.034.078 Jumlah 33.677.668 41.668.609 Total Rupiah Rupiah Tingkat suku bunga 5,66 - Interest rate Periode jatuh tempo 1 bulanmonth - Maturity period Dollar Amerika Serikat U.S. Dollar Tingkat suku bunga 0,80 0,75 - 1,25 Interest rate Periode jatuh tempo 1 bulanmonth 1-3 bulanmonths Maturity period PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued - 31 -

6. PIUTANG USAHA

6. TRADE ACCOUNTS RECEIVABLE

31122016 31122015 USD USD a Berdasarkan pelanggan a By debtor Pihak berelasi: Related parties: PT Kideco Jaya Agung 745.962 5.802.615 PT Kideco Jaya Agung PT Cotrans Asia 534.687 1.121.664 PT Cotrans Asia PT Petrosea Tbk 39.600 - PT Petrosea Tbk PT Multi Tambangjaya Utama 57.830 - PT Multi Tambangjaya Utama Jumlah 1.378.079 6.924.279 Total Pihak ketiga: Third parties: Sebuku Group 2.539.947 2.403.639 Sebuku Group PT Adaro Indonesia 2.022.212 3.225.616 PT Adaro Indonesia PT Berau Coal 1.488.549 5.832.450 PT Berau Coal PT Pelayaran Bahtera Adhiguna 1.275.634 30.754 PT Pelayaran Bahtera Adhiguna PT Energy Transporter Indonesia 1.080.703 98.278 PT Energy Transporter Indonesia PT Trinisyah Ersa Pratama 780.076 451.861 PT Trinisyah Ersa Pratama PT Pelayaran Citramaritimindo Pratama 707.313 608.180 PT Pelayaran Citramaritimindo Pratama PT Indoasia Cemerlang 649.700 1.776.693 PT Indoasia Cemerlang PT Sriw ijaya Bara Logistic 561.272 557.812 PT Sriw ijaya Bara Logistic PT Bukit Prima Bahari 503.114 - PT Bukit Prima Bahari PT Baramulti Sugih Sentosa 449.997 585.042 PT Baramulti Sugih Sentosa PT Setyaw an Mahakarya Prima 228.023 - PT Setyaw an Mahakarya Prima PT Muji Lines 213.472 - PT Muji Lines PT Alfa Trans Raya 189.031 189.031 PT Alfa Trans Raya PT Borneo Pasifik Global 182.937 - PT Borneo Pasifik Global Trubaindo Group 174.507 174.240 Trubaindo Group PT Sumber Global Energy 173.839 - PT Sumber Global Energy PT Indocement Tunggal Prakarsa Tbk 163.465 60.933 PT Indocement Tunggal Prakarsa Tbk PT Singlurus Pratama 160.700 160.700 PT Singlurus Pratama Lafarge Cement SDN BHD 150.159 - Lafarge Cement SDN BHD PT Buana Jaya Pratama 147.187 - PT Buana Jaya Pratama PT Semen Bosow a Maros 135.712 143.054 PT Semen Bosow a Maros PT PLN Batubara 128.591 9.523 PT PLN Batubara PT Muara Alam Sejahtera 126.364 - PT Muara Alam Sejahtera PT Transcoal Pacific 122.901 - PT Transcoal Pacific PT Kw an Samudra Mandiri 117.242 - PT Kw an Samudra Mandiri PT Mega Bahtera Mandiri 106.765 - PT Mega Bahtera Mandiri PT Milta Lintas Samudera 104.889 119.940 PT Milta Lintas Samudera PT Nusantara Terminal Terpadu 103.998 - PT Nusantara Terminal Terpadu PT Kaltim Prima Coal - 3.689.936 PT Kaltim Prima Coal PT Arutmin Indonesia - 740.013 PT Arutmin Indonesia PT Pelayaran Sanditia Perkasa Maritim - 554.400 PT Pelayaran Sanditia Perkasa Maritim PT Holcim Indonesia Tbk - 431.996 PT Holcim Indonesia Tbk PT Maritim Barito Perkasa - 276.364 PT Maritim Barito Perkasa PT Amas Internasional Lines - 263.804 PT Amas Internasional Lines Jhonlin Group - 253.572 Jhonlin Group PT Antrang Gunung Meratus - 149.901 PT Antrang Gunung Meratus Lain-lain masing-masing Others below USD 100 dibaw ah USD 100 ribu 1.704.991 2.083.280 thousand each Jumlah 16.493.290 24.871.012 Total Cadangan kerugian penurunan nilai 1.034.925 1.675.569 Allow ance for impairment losses Jumlah 15.458.365 23.195.443 Total Jumlah Piutang Usaha - Bersih 16.836.444 30.119.722 Trade Accounts Receivable - Net