Related party transactions SUMMARY

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in US Dollars, unless otherwise stated

4. PENYAJIAN KEMBALI LAPORAN KEUANGAN

lanjutan 4. RESTATEMENT OF THE FINANCIAL STATEMENTS continued 31 Desember 1 Januari December January 2014 2014 Rp’000 Rp’000 LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS KONSOLIDASIAN lanjutan OF FINANCIAL POSITION continued LIABILITAS LIABILITIES LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang bank 273,680,000 268,158,000 Bank loans Utang usaha: Trade payables: - Pihak ketiga 198,297,257 181,826,814 Third parties - - Pihak berelasi 47,175,818 41,673,749 Related parties - Utang lainnya: Other payables: - Pihak ketiga 3,304,863 2,143,755 Third parties - - Pihak berelasi 3,000 9,324 Related parties - Utang pajak: Taxes payable: - Pajak Penghasilan Badan 11,788,568 7,247,861 Corporate Income Tax - - Pajak lainnya 2,947,325 3,474,529 Other taxes - Liabilitas imbalan karyawan Short-term employee jangka pendek 6,668,990 6,328,102 benefit liabilities Beban akrual 4,636,650 14,395,380 Accrued expenses JUMLAH LIABILITAS JANGKA PENDEK 548,502,471 525,257,514 TOTAL CURRENT LIABILITIES LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Utang bank jangka panjang 460,280,000 493,654,500 Long-term bank loans Liabiltas imbalan karyawan 19,004,798 14,651,236 Employee benefit liabilities JUMLAH LIABILITAS JANGKA PANJANG 479,284,798 508,305,736 TOTAL NON-CURRENT LIABILITIES JUMLAH LIABILITAS 1,027,787,269 1,033,563,250 TOTAL LIABILITIES EKUITAS EQUITY Modal saham, nilai nominal Share capital, nominal value of Rp200 per saham: Rp200 per share: Modal dasar: 5.500.000.000 Authorised capital: 5,500,000,000 saham shares Modal ditempatkan dan disetor Issued and fully paid capital: penuh: 2.206.312.500 saham 441,262,500 441,262,500 2,206,312,500 shares Tambahan modal disetor 130,159,496 130,159,496 Additional paid-in capital Penyesuaian penjabaran kumulatif 82,516,733 72,339,561 Cumulative translation adjustment Saldo laba: Retained earnings: - Ditentukan penggunaannya 44,126,250 - Appropriated - - Belum ditentukan penggunaannya 303,539,565 137,238,911 Unappropriated - Ekuitas yang dapat diatribusikan Equity attributable to kepada pemilik entitas induk 1,001,604,544 781,000,468 owners of the Company Kepentingan nonpengendali 1,705,282 1,254,545 Non-controlling interests JUMLAH EKUITAS 1,003,309,826 782,255,013 TOTAL EQUITY JUMLAH LIABILITAS DAN EKUITAS 2,031,097,095 1,815,818,263 TOTAL LIABILITIES AND EQUITY PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in US Dollars, unless otherwise stated

4. PENYAJIAN KEMBALI LAPORAN KEUANGAN

lanjutan 4. RESTATEMENT OF THE FINANCIAL STATEMENTS continued Berikut ini adalah laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir 31 Desember 2014 disajikan dalam Rupiah setelah reklasifikasi akun pada Catatan 30 dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain. The following is the consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2014 presented in Rupiah after reclassification of accounts in Note 30 expressed in thousands of Rupiah, unless otherwise stated. 31 Desember December 2014 Rp’000 LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENT OF PENGHASILAN KOMPREHESIF PROFIT OR LOSS AND OTHER LAIN KONSOLIDASIAN COMPREHENSIVE INCOME PENDAPATAN 3,024,041,102 REVENUES BIAYA POKOK PENDAPATAN 2,574,099,826 COST OF REVENUES LABA BRUTO 449,941,276 GROSS PROFIT Beban umum dan administrasi 76,609,914 General and administrative expenses Pendapatan keuangan 7,345,433 Finance income Biaya keuangan 19,132,907 Finance costs Rugi selisih kurs, neto 7,083,104 Loss on foreign exchange, net Pendapatan lainnya, neto 6,507,055 Other income, net LABA SEBELUM PAJAK PENGHASILAN 360,967,839 PROFIT BEFORE INCOME TAX Beban pajak penghasilan 92,668,214 Income tax expense LABA TAHUN BERJALAN 268,299,625 PROFIT FOR THE YEAR PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME Item yang akan direklasifikasikan Item that will be reclassified ke laba rugi to profit or loss - Selisih kurs dari penjabaran Exchange difference from - laporan keuangan 10,256,413 financial statements translation JUMLAH PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME TAHUN BERJALAN 278,556,038 FOR THE YEAR Laba yang dapat diatribusikan kepada: Profit attributable to : - Pemilik entitas induk 267,791,029 Owners of the Company - - Kepentingan nonpengendali 508,596 Non-controlling interests - 268,299,625 Jumlah penghasilan komprehensif Total comprehensive income yang dapat diatribusikan kepada: attributable to : - Pemilik entitas induk 277,968,201 Owners of the Company - - Kepentingan nonpengendali 587,837 Non-controlling interests - 278,556,038 Laba bersih per saham dasardilusian yang dapat diatribusikan Basicdiluted earnings per share kepada pemilik entitas induk for net income attributable Rupiah penuh 121.37 to owners of the Company whole Rupiah