Penawaran Umum Efek Lanj ut an

T hese Consolidat ed Financial St at ement s ar e Originally Issued in Indonesian Language Ekshibit E 3 Exhibit E 3 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2014 DAN 2013 Disaj ikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO T bk AND IT S SUBSIDIARIES NOT ES T O CONSOLIDAT ED FINANCIAL ST AT EMENT S 30 JUNE 2014 AND 31 DECEMBER 2013 AND FOR T HE SIX MONT HS PERIOD ENDED 30 JUNE 2014 AND 2013 Expressed in t housand Rupiah, unless ot herwise st at ed 1. U M U M Lanj ut an 1. G E N E R A L Cont i nued c. Entitas Anak Lanj ut an c. Subsidiaries Cont i nued Tahun operasi komersial Ke giat an Year of usaha Nama ent it as anak Lokasi commercial Business 30 Juni 2 01 4 3 1 Desember 201 3 30 Juni 20 14 31 Desember 2 01 3 Name of subsidia ries Loca t ion operat ion a ct ivit ies 30 June 20 14 31 December 20 13 3 0 June 2 01 4 31 December 2 01 3 Kepemilikan secara t idak langsung Indirect ownership Lanj utan Cont inued Melalui LIH PT Sur ya Agro Persada SAP Sum at er a Selat an Sout h Sumat er a 2007 Perkebunan Plant at ion 99, 85 99,85 289. 598.825 272. 220. 987 PT Saban Sawit Subur SSS Kalimant an Bar at West Kal im ant an 2006 Perkebunan Plant at ion 99, 87 99,87 325. 181.478 253. 269. 176 PT Mut iar a Sawit Seluma MSS Bengkul u 2008 Perkebunan Plant at ion 97, 04 97,04 206. 615.560 178. 188. 136 PT Alam Per mai AP DKI Jakart a Tidak oper asional Non oper at ional Per dagangan Tr ading 0, 02 0, 02 1. 203. 813.612 1. 215. 723. 947 PT Kalimant an Sawit Raya KSR DKI Jakart a Tidak oper asional Non oper at ional Per dagangan Tr ading 0, 01 0, 01 1. 203. 552.914 1. 215. 408. 542 PT Sarana Invest asi Nusant ara SIN DKI Jakart a Tidak oper asional Non oper at ional Per dagangan Tr ading 0, 01 0, 01 1. 203. 453.964 1. 215. 276. 327 PT Nusaraya Per mai NRP Kalimant an Bar at West Kal im ant an Tidak oper asional Non oper at ional Per dagangan Tr ading 0, 01 0, 01 33. 656.240 29. 447. 390 Melalui AP PT Kalimant an Sawit Raya KSR DKI Jakart a Tidak oper asional Non oper at ional Per dagangan Tr ading 99, 99 99,99 1. 203. 552.914 1. 215. 408. 542 PT Global Kalimant an Makm ur GKM Kalimant an Bar at West Kal im ant an 2006 Perkebunan Plant at ion 49, 01 49,01 876. 353.608 902. 339. 886 PT Sem ai Lest ar i SL Kalimant an Bar at West Kal im ant an 2008 Perkebunan Plant at ion 49, 00 49,00 259. 873.329 247. 266. 683 Melalui KSR PT Sarana Invest asi Nusant ara SIN DKI Jakart a Tidak oper asional Non oper at ional Per dagangan Tr ading 99, 99 99,99 1. 203. 453.964 1. 215. 276. 327 Melalui SIN PT Global Kalimant an Makm ur GKM Kalimant an Bar at West Kal im ant an 2006 Perkebunan Plant at ion 50, 99 50,99 876. 353.608 902. 339. 886 PT Sem ai Lest ar i SL Kalimant an Bar at West Kal im ant an 2008 Perkebunan Plant at ion 51, 00 51,00 259. 873.329 247. 266. 683 PT Agr isent r a Lest ari ASL Kalimant an Bar at West Kal im ant an 2009 Perkebunan Plant at ion 51, 00 51,00 75. 981.641 67. 417. 364 Melalui NAK PT Sum at er a Candi Kencana SCK Sum at er a Selat an Sout h Sumat er a 1986 Perkebunan Plant at ion 90, 00 90,00 82. 978.159 57. 859. 364 PT Int i Global Laksana IGL 1 Goront alo 2008 Perkebunan Plant at ion 66, 67 - 68. 095. 435 - PT Banyan Tumbuh Lest ar i BTL 2 Goront alo 2008 Perkebunan Plant at ion 66, 67 - 53. 896. 031 - Melalui TPAI PT Nakau NAK Lam pung 1997 Perkebunan Plant at ion 0, 01 0, 01 580. 372.328 450. 815. 913 PT Sum at er a Candi Kencana SCK Sum at er a Selat an Sout h Sumat er a 1986 Perkebunan Plant at ion 10, 00 10,00 82. 978.159 57. 859. 364 Melalui NRP PT Agr isent r a Lest ari ASL Kalimant an Bar at West Kal im ant an 2009 Perkebunan Plant at ion 49, 00 49,00 75. 981.641 67. 417. 364 Per sentase kepemilikan Jumlah ase t ole h Perusahaan Percent age of ownership of t he Compa ny T ot a l asset s 1 Berdasarkan Akt a No. 59 t anggal 18 Maret 2014 yang seluruhnya dibuat di hadapan Dar mawan Tj oa, S. H. , S. E. , Not aris di Jakart a, MAG, ent it as anak, mel akukan pengambi lalihan 3. 400 lembar saham IGL dan t el ah dil unasi ol eh MAG, ent i t as anak. 1 Based on t he Deed No. 59 dat ed 18 Mar ch 2014 whi ch ent i r el y made bef or e Dar maw an Tj oa, S. H. , S. E. , Not ar y i n Jakar t a, MAG, a subsi di ar y, acqui r ed 3, 400 shar es of IGL and has been f ul l y pai d by MAG, a subsi di ar y. T hese Consolidat ed Financial St at ement s ar e Originally Issued in Indonesian Language Ekshibit E 4 Exhibit E 4 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2014 DAN 2013 Disaj ikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO T bk AND IT S SUBSIDIARIES NOT ES T O CONSOLIDAT ED FINANCIAL ST AT EMENT S 30 JUNE 2014 AND 31 DECEMBER 2013 AND FOR T HE SIX MONT HS PERIOD ENDED 30 JUNE 2014 AND 2013 Expressed in t housand Rupiah, unless ot herwise st at ed

1. U M U M Lanj ut an 1

. G E N E R A L Cont i nued c. Entitas Anak Lanj ut an c. Subsidiaries Cont i nued 2 Berdasarkan Akt a No. 56 t anggal 18 Maret 2014 yang seluruhnya dibuat di hadapan Dar mawan Tj oa, S. H. , S. E. , Not aris di Jakart a, MAG, ent it as anak, melakukan pengambi lalihan 85 lembar saham BTL dan t el ah dil unasi ol eh MAG, ent i t as anak. MAG, ent it as anak, t el ah melakukan pembeli an kepemilikan saham pada IGL dan BTL, ent it as anak. Transaksi t ersebut , sesuai PSAK No. 38 mengenai Akunt ansi Rest rukt uri sasi Ent it as Sepengendali, dicat at dengan menggunakan met ode penyat uan kepemilikan pool i ng of i nt er est . Dengan demiki an, laporan keuangan konsolidasian unt uk t ahun yang berakhir pada t anggal 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012, t elah disaj ikan kembali sej ak permulaan periode pel aporan. 2 Based on t he Deed No. 56 dat ed 18 Mar ch 2014 whi ch ent i r el y made bef or e Dar maw an Tj oa, S. H. , S. E. , Not ar y i n Jakar t a, MAG, a subsi di ar y, acqui r ed 85 shar es of BTL and has been f ul l y pai d by MAG, a subsi di ar y. MAG, a subsi di ar y, pur chased shar es of IGL and BTL, subsi di ar i es. These t r ansact i ons, i n accor dance wi t h PSAK No. 38 r egar di ng Account i ng f or Rest r uct ur i ng Tr ansact i ons under Common Cont r ol , ar e r ecor ded usi ng t he pool i ng of i nt er est s met hod. Accor di ngl y, t he consol i dat ed f i nanci al st at ement s f or t he year ended 31 December 2013 and 1 Januar y 2013 31 December 2012, have been r est at ed si nce t he begi nni ng of t he r epor t i ng per i od . Perusahaan mer upakan ent it as induk Grup t erakhir. The Company i s t he l ast par ent ent i t y of t he Gr oup. d. Dewan Komisar is, Dir eksi, Komite Audit dan Karyawan d. Boards of Commissioners, Dir ect ors, Audit Commit t ee and Employee Pada t anggal 30 Juni 2014 dan 31 Desember 2013, susunan Dewan Komisari s dan Direksi Perusahaan adal ah sebagai berikut : As of 30 June 2014 and 31 December 2013, t he member s of t he Company’ s Boar ds of Commi ssi oner s and Di r ect or s ar e as f ol l ows: 30 Juni 2014 31 De se mbe r 2013 30 June 2014 31 December 2013 De w an Komisar is Boa r d of Commissioner Pr esiden Komisar is Mar uli Gult om Mar uli Gult om Pr esident Commissioner Komisar is Edwin Soer yadj aya Edwin Soer yadj aya Commissioner Komisar is Winat o Kar t ono Winat o Kar t ono Commissioner Komisar is I ndependen Teuku Dj ohan Basyar Teuku Dj ohan Basyar Independent Commissioner Komisar is I ndependen H. Must ofa H. Must of a Independent Commissioner Komisar is I ndependen Johnson Chan Johnson Chan Independent Commissioner Dir ek si Dir ect or s Pr esiden Dir ekt ur Tr i Boewono Tr i Boewono Pr esident Dir ect or Dir ekt ur Kumar i Kumar i Dir ect or Dir ekt ur Budiant o Pur wahj o Budiant o Pur wahj o Dir ect or Dir ekt ur Devin Ant onio Ridwan Devin Ant onio Ridwan Dir ect or Dir ekt ur - Rudi Ngadiman Dir ect or Dir ekt ur t idak t er afiliasi Boyke Ant onius Naba Boyke Ant onius Naba Non-aff il iat ed Dir ect or Komite Audit Audit Commit t ee Ket ua H. Must ofa H. Must of a Chair man Anggot a Juninho Widj aj a Juninho Widj aj a Member Anggot a Ar ia Kanaka Ar ia Kanaka Member T hese Consolidat ed Financial St at ement s ar e Originally Issued in Indonesian Language Ekshibit E 5 Exhibit E 5 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2014 DAN 2013 Disaj ikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO T bk AND IT S SUBSIDIARIES NOT ES T O CONSOLIDAT ED FINANCIAL ST AT EMENT S 30 JUNE 2014 AND 31 DECEMBER 2013 AND FOR T HE SIX MONT HS PERIOD ENDED 30 JUNE 2014 AND 2013 Expressed in t housand Rupiah, unless ot herwise st at ed

1. U M U M Lanj ut an