Dewan Komisaris, Direksi, Komite Audit dan karyawan lanjutan

are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 10 1. UMUM lanjutan 1. GENERAL continued d. Entitas anak lanjutan d. Subsidiaries continued Persentase kepemilikan Total aset sebelum Mulai efektif eliminasi beroperasi Effective percentage of Total assets before secara ownership elimination Tempat komersial kedudukan Start of 31 Maret 31 Desember 31 Maret 31 Desember Nama entitas anak Kegiatan usaha Place of commercial March 31, December 31 March 31 December 31, Name of subsidiaries Business activities domicile operations 2017 2016 2017 2016 Kepemilikan langsung lanjutan Direct ownership continued PT Elnusa Trans Samudera Jasa penyewaan kapal laut Jakarta 2014 99,99 99,99 404.916 389.001 “ETSA” dan agen perkapalan perusahaan pelayaran Ship rental services and shipping agent of shipping company PT Elnusa Geosains Belum beroperasi Jakarta - 99,99 99,99 12.102 12.260 Indonesia “EGI” Pre-operating PT Elnusa Oilfield Services Belum beroperasi Jakarta - 99,99 99,99 35.196 35.959 “EOS” Pre-operating Kepemilikan melalui EPR Ownership through EPR PT Elnusa Daya Kreatif Belum beroperasi Jakarta - 99,99 99,99 10.001 10.001 “EDK” Pre-operating Pada tanggal 9 Desember 2016, Perusahan telah menandatangani Perjanjian Pengikatan Jual Beli Saham atas 30 kepemilikan saham PND yang dikuasai oleh PT Kreasindo Resource Indonesia KRI. Pada tanggal 8 Maret 2017, Perusahan telah melakukan pembayaran kepada KRI. Selisih sebesar Rp4.266 antara biaya perolehan dan penyesuaian kepentingan nonpengendali dicatat sebagai “Selisih Nilai Transaksi dengan Pihak Nonpengendali” dalam laporan posisi keuangan konsolidasian interim pada tanggal 31 Maret 2017. On December 9, 2016, the Company has entered into Sale and Purchase of Shares Agreement to acquire additonal 30 ownership interest in PND owned by PT Kreasindo Resource Indonesia KRI. On March 7, 2017 the Company has made the payment to KRI. The difference of Rp4,266 between the cost and adjustment in non- controlling interest was recorded as “Difference Due to Transaction with Non- Controlling Interest” in interim consolidated statement of financial position as of March 31, 2017. e. Penerbitan laporan keuangan konsolidasian e. Issuance of consolidated financial statements Laporan keuangan konsolidasian ini diselesaikan dan diotorisasi untuk terbit oleh Direksi Perusahaan pada tanggal 28 April 2017. Direksi Perusahaan yang menandatangani Surat Pernyataan Direksi bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut. These consolidated financial statements are completed and authorized for issuance by the Compan y’s Directors on April 28, 2017. The Company’s Directors who signed the Directors’ Statement are responsible for the fair preparation and presentation of such consolidated financial statements.