Taxation SUMMARY OF SIGNIFICANT ACCOUNTING

PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in billions of Rupiah, unless otherwise stated Halaman - 36 - Page

3. KOMBINASI

BISNIS, TRANSAKSI DENGAN PIHAK NONPENGENDALI DAN PELEPASAN ENTITAS ANAK YANG SIGNIFIKAN lanjutan

3. SIGNIFICANT BUSINESS COMBINATIONS,

TRANSACTION WITH NON-CONTROLLING INTERESTS AND DISPOSAL OF SUBSIDIARY continued

b. Transaksi

dengan kepentingan nonpengendali lanjutan b. Transactions with non-controlling interests continued Pada bulan Maret 2013, proses akuisisi tambahan 15 saham masing-masing pada PT Asmin Bara Bronang dan PT Asmin Bara Jaan “Asmin” dengan total harga perolehan sebesar USD 80 juta setara dengan Rp 775 miliar oleh PT Pamapersada Nusantara “Pama”, entitas anak tidak langsung melalui PT United Tractors Tbk, telah selesai dan kepemilikan saham Pama di Asmin meningkat menjadi 75. Selisih sebesar Rp 208 miliar antara harga pembelian dengan nilai tercatat dari kepentingan nonpengendali yang diperoleh telah dicatat ke ekuitas. In March 2013, the process of acquiring an additional 15 shareholding in PT Asmin Bara Bronang and PT Asmin Bara Jaan “Asmin” respectively for a total purchase consideration of USD 80 million equivalent to Rp 775 billion by PT Pamapersada Nusantara “Pama”, an indirect subsidiary through PT United Tractors Tbk, was completed and Pama’s share ownership in Asmin increased to 75. The difference of Rp 208 billion between the purchase consideration and the carrying value of non-controlling interests has been recorded to equity.

c. Pelepasan entitas anak

c. Disposal of subsidiary

Sepanjang tahun 2014, tidak ada pelepasan entitas anak yang dilakukan oleh Grup. In 2014, there is no disposal of subsidiary performed by the Group. Pada bulan Juli 2013, Perseroan menandatangani Akta Pengikatan Jual Beli Saham untuk menjual 100 kepemilikan sahamnya di PT Suryaraya Prawira, entitas anak, kepada PT Casablanca Jaya Gemilang, pihak ketiga, dengan harga penjualan sebesar Rp 109 miliar. Selanjutnya, Akta Jual Beli Saham atas transaksi tersebut ditandatangani pada bulan Agustus 2013. In July 2013, the Company signed a Binding Agreement on Sale and Purchase of Shares to sell 100 of its ownership in PT Suryaraya Prawira, a subsidiary, to PT Casablanca Jaya Gemilang, a third party, with a consideration amounting to Rp 109 billion. Subsequently, the Sale and Purchase of Shares Deed was signed on August 2013. Pada bulan November 2013, PT Brahmayasa Bahtera “BB”, entitas anak langsung, telah menerbitkan 66.400 lembar saham baru atau setara dengan 40 dari seluruh modal yang disetor setelah penerbitan sebesar Rp 207 miliar, yang seluruhnya diambil bagian oleh Hongkong Land Group Ltd ”HKLG”. Setelah transaksi ini, karena sifat dari perjanjian pemegang sahamnya, BB menjadi entitas yang dikendalikan bersama antara Perseroan dan HKLG, dimana kepemilikan efektif Perseroan berkurang dari 100 menjadi 60 lihat Catatan 38g. In November 2013, PT Brahmayasa Bahtera “BB”, a direct subsidiary, issued 66,400 new shares equivalent to 40 of its paid-in capital post issuance for Rp 207 billion, all of which were subscribed by Hongkong Land Group Ltd ”HKLG”. After this transaction, due to the nature of the shareholder agreement, BB has become a jointly controlled entity between the Company and HKLG with the Company’s effective ownership reduced from 100 to 60 refer to Note 38g. Jumlah aset dan liabilitas teridentifikasi yang dilepas atas kedua transaksi tersebut adalah masing-masing sebesar Rp 307 miliar dan Rp 419 miliar. Keuntungan yang timbul sebesar Rp 532 miliar telah diakui pada laporan laba rugi konsolidasian lihat Catatan 32. The amounts of the identifiable assets and liabilities disposed of arising on both transactions are amounted to Rp 307 billion and Rp 419 billion, respectively. The gain arising amounted to Rp 532 billion has been recognised in consolidated profit or loss refer to Note 32. PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in billions of Rupiah, unless otherwise stated Halaman - 37 - Page

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS

2014 2013 Kas 89 98 Cash on hand Bank 12,114 7,026 Cash in bank Deposito berjangka dan call deposits 8,699 11,433 Time and call deposits 20,902 18,557

a. BankCash in bank

2014 2013 Pihak berelasiRelated party lihat Catatanrefer to Note 34f PT Bank Permata Tbk 3,347 2,642 Pihak ketigaThird parties: Rupiah: PT Bank Mandiri Persero Tbk 1,281 115 PT Bank Tabungan Pensiunan Nasional Tbk 758 231 PT Bank Central Asia Tbk 458 383 PT Bank Rakyat Indonesia Persero Tbk 420 109 PT Bank UOB Indonesia 259 115 PT Bank Negara Indonesia Persero Tbk 234 132 PT Bank Panin Syariah Tbk 98 50 Standard Chartered Bank 93 87 PT Bank Internasional Indonesia Tbk 87 272 PT Bank Danamon Indonesia Tbk 65 108 PT Bank QNB Kesawan Tbk 58 106 PT Bank Pembangunan Daerah Jawa Barat 55 27 dan Banten Tbk Deutsche Bank AG 54 65 PT Bank CIMB Niaga Tbk 8 117 PT Bank MNC Internasional Tbk 6 53 PT Bank Mega Tbk 3 87 PT Bank Commonwealth 1 150 PT Bank DBS Indonesia 1 65 Lain-lain masing-masing dibawah Rp 50 miliar 252 299 Others below Rp 50 billion each 4,191 2,571 Mata uang asingForeign currencies: PT Bank DBS Indonesia 1,177 1 PT Bank Negara Indonesia Persero Tbk 694 80 PT Bank Danamon Indonesia Tbk 662 4 Oversea-Chinese Banking Corporation Ltd 641 297 Citibank N.A. 412 158 The Bank of Tokyo-Mitsubishi UFJ Ltd 221 84 Standard Chartered Bank 166 684 PT Bank ANZ Indonesia 153 1 PT Bank Mizuho Indonesia 147 154 PT Bank Mandiri Persero Tbk 91 197 PT Bank Sumitomo Mitsui Indonesia 81 16 Lain-lain masing-masing dibawah Rp 50 miliar 131 137 Others below Rp 50 billion each 4,576 1,813 Jumlah pihak ketigaTotal third parties 8,767 4,384 Jumlah bankTotal cash in bank 12,114 7,026