General ALAM SUTERA REALTY Tbk 2014

PT Alam Sutera Realty Tbk. PT Alam Sutera Realty Tbk. dan Entitas Anak and Subsidiaries Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements lanjutan continued 15

2. Restrukturisasi entitas sepengendali

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2. Restructuring of entities under common control

continued  Pada tanggal 23 Agustus 2007, Perusahaan telah meningkatkan modal saham dengan menerima inbreng kepemilikan saham PT Manunggal Prime Development, PT Bukit Asri Padang Golf; PT Tangerang Fajar Industrial Estate pada PT Delta Mega Persada masing-masing sebesar 266.480.000 saham, 106.190.000 saham, dan 204.095.000 saham masing-masing senilai Rp 266.480.000 ribu, Rp 106.190.000 ribu, dan Rp 204.095.000 ribu atau dengan kepemilikan masing-masing sebesar 45,70, 18,21 dan 35,00.  On 23 August 2007, the Company increased the share capital by receiving inbreng transfer of share ownership of PT Manunggal Prime Development, PT Bukit Asri Padang Golf; PT Tangerang Fajar Industrial Estate in PT Delta Mega Persada, of 266,480,000 shares, 106,190,000 shares and 204,095,000 share of each with nominal value of Rp 266,480,000 thousands, Rp 106,190,000 thousands and Rp 204,095,000 thousands or 45.70, 18.21 and 35.00 ownership, respectively.  Pada tanggal 23 Agustus 2007, Perusahaan telah meningkatkan modal saham dengan menerima inbreng kepemilikan saham PT Argo Manunggal Land Development pada PT Nusa Cipta Pratama sebesar 515.916.000 saham senilai Rp 515.916.000 ribu atau dengan kepemilikan sebesar 99,98.  On 23 August 2007, the Company increased share capital by receiving inbreng transfer of shares ownership of PT Argo Manunggal Land Development in PT Nusa Cipta Pratama of 515,916,000 shares with nominal value of Rp 515,916,000 thousands or 99.98 ownership. Perusahaan dan entitas anak sebelum dan setelah inbreng saham-saham tersebut merupakan perusahaan- perusahaan yang baik langsung maupun tidak langsung dikendalikan oleh PT Selaras Citamanunggal di mana pemegang saham mayoritasnya adalah PT Tunas Koralindo melalui pemilikan saham dan atau kemampuan menunjuk atau memberhentikan mayoritas pengurus, dan atau mempunyai hak suara yang melebihi 50 pada perusahaan-perusahan tersebut, sehingga transaksi tersebut merupakan transaksi entitas sepengendali. The Company and subsidiaries before and after inbreng transfer of said shares are controlled directly or indirectly by PT Selaras Citamanunggal where its majority shareholder is PT Tunas Koralindo through share ownership and or has the right to appoint or terminate the majority of the members of the board of directors and or has over 50 of the voting right of said companies, so the said transaction as transaction of entities under common control. Rincian jumlah lembar saham, harga perolehan dan bagian proporsional saham atas nilai buku aset bersih entitas anak pada saat diakuisisi adalah sebagai berikut : The breakdown of total shares, acquisition cost and share proportion on book value of subsidiaries’s net assets at acquisition date area as follows : Selisih nilai transaksi Bagian proporsional restrukturisasi entitas saham atas nilai sepengendali buku aset bersih Difference in value of Jumlah Portion of restructuring transaction lembar saham Harga perolehan share on book between entities under Total shares Acquisition cost value of net assets common control Rp 000 Rp 000 Rp 000 PT Nusa Cipta Pratama 515.916.000 515.916.000 485.263.545 30.652.455 PT Delta Mega Persada 576.765.000 576.765.000 572.660.843 4.104.157 PT Duta Prakarsa Development 94.000.000 94.000.000 89.061.095 4.938.905 Jumlah Total 1.186.681.000 1.186.681.000 1.146.985.483 39.695.517 PT Alam Sutera Realty Tbk. PT Alam Sutera Realty Tbk. dan Entitas Anak and Subsidiaries Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements lanjutan continued 16

2. Restrukturisasi entitas sepengendali

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2. Restructuring of entities under common control

continued Tahun 2012 Year 2012 Berdasarkan akta jual beli saham No. 43, 44 dan 45 tanggal 19 Desember 2012 oleh notaris Jose Dima Satria SH., MKn., PT Manunggal Prime Development - pihak berelasi, pemilik 1.980.000 saham PT Delta Manunggal Raharja “DMR”, dan Tuan Hungkang Sutedja - pihak berelasi, pemilik sebanyak 500.000 saham DMR, menjual saham-sahamnya kepada PT Delta Mega Persada DMP - entitas anak, dengan harga seluruhnya sebesar Rp 4.960.000 ribu. Based on share purchase deed No. 43, 44 and 45 dated 19 December 2012 by notary Jose Dima Satria SH., MKn., PT Manunggal Prime Development - related party, owned 1,980,000 shares of PT Delta Manunggal Raharja “DMR” and Mr. Hungkang Sutedja - related party, owned 500,000 shares of DMR were sold their shares to PT Delta Mega Persada DMP - subsidiary, at a price of Rp 4,960,000 thousands. Atas transaksi-transaksi pembelian saham DMR di atas, entitas anak DMP secara langsung menguasai 99,20 saham DMR. Upon purchase of the above DMR shares, subsidiary DMP has directly controlled 99.20 of DMR shares. Rincian biaya perolehan dan bagian proporsional atas nilai buku aset bersih entitas anak pada saat diakuisisi adalah sebagai berikut : The breakdown of acquisition cost and share portion on book value of subsidiary’s net assets at acquisition date are as follows : Nilai buku aset bersih yang diambil alih Net assets - book value which 99,20 5.319.232 taken over 99.20 Biaya perolehan 4.960.000 Acquisition cost Selisih nilai transaksi Difference in value of restructuring restrukturisasi transaction between entities under entitas sepengendali 359.232 common control Transaksi di atas menghasilkan selisih nilai transaksi restrukturisasi entitas sepengendali sebesar Rp 359.232 ribu yang dicatat sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” pada bagian ekuitas pada DMP yang menghasilkan Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali pada ekuitas Grup sebanyak Rp 355.999 ribu, dan disajikan dalam kelompok akun tambahan modal disetor. The above transactions resulted in a difference in value of restructuring transaction between entities under common control of Rp 359,232 thousands which was recorded as Difference in Value from Restructuring Transaction Between Entities Under Common Control in the equity section in DMP which result Difference in Value from Restructuring Transaction Between Entities Under Common Control at equity of Group amounting to Rp 355,999 thousands, and presented into additional paid in capital account.