Ijarah Assets Financial Statement 2011

PT SINAR MAS MULTIARTHA Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2011 and 2010 and For the Years then Ended - 84 - The condensed financial information of the associates are as follows : 2011 2010 Total Assets 3,170,381 4,353,106 Total Liabilities 2,655,640 3,889,814 Total Equity 514,741 463,292 52,628 54,045 Net Income b. Subsidiaries’ Investments in shares of stock 2011 2010 Rp 000,000 Rp 000,000 Equity method PT Bintang Rajawali Perkasa 100,683 - PT Asuransi Sumit Oto 51,376 - PT LIG Insurance Indonesia 34,006 17,088 Subtotal 186,065 17,088 Available for sale - at acquisition cost Aries Capital Partner II 43,548 - PT Bursa Komoditi dan Derivatif Indonesia 8,000 8,000 PT Kustodian Sentral Efek Indonesia 6,600 600 Konsorsium Asuransi Risiko Khusus - PT Tugu Reasuransi Indonesia 3,000 3,000 PT Rizki Lancar Sentosa 2,500 - PT Asuransi MAIPARK Indonesia 1,804 1,803 Fair Oil Energy Insurance Syndicate 455 455 PT Pemeringkat Efek Indonesia 350 350 PT Damai Indah Padang Golf 140 140 PT Bursa Efek Indonesia 135 135 PT Sedana Golf 101 101 PT Menara Proteksi Indonesia 20 20 PT Bintang Rajawali Perkasa - 145,000 Subtotal 66,653 159,604 Total 252,718 176,692 Equity Method PT LIG Insurance Indonesia ASM established PT LIG Insurance Indonesia LIG as a joint venture with LG Korea. ASM has 30 ownership interest in LIG. In January 2011, ASM increased its investment in shares of LIG by Rp 15,000 million. This additional investment did not change ASM’s ownership interest in LIG. PT SINAR MAS MULTIARTHA Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2011 and 2010 and For the Years then Ended - 85 - PT Bintang Rajawali Perkasa In May 2010, SU purchased shares of stock of PT Bintang Rajawali Perkasa BRP from the previous shareholder, amounting to 145,000 million or 68.5 ownership interest in BRP. Despite the 68.5 ownership interest in BRP, the investment in BRP is accounted for using the cost method and its financial statements are not consolidated with the financial statements of SU, since the previous shareholder has the right on dividend income or other income relating to the aforementioned shares and shall still be responsible for any liability during the 12 months period or until the agreement is executed. The previous shareholder has given the option for buyback of the shares at least within 24 months. In August 2011, the option cancelled and In September 2011, SU has sold 28.5 of its investment in BRP to PT Graha Indo Selaras, third party, for Rp 47,000 million, therefore, investment in shares of BRP is accounted for using the equity method. PT Asuransi Sumit Oto In October 10, 2011, the Company and ASM, a subsidiary, have sold 1,000 shares and 51,000 shares, respectively of ASO to Djohan Marzuki and PT Summit Investment Indonesia, third parties, amounting to Rp 1,000 million and Rp 51,000 million or representing 1 and 51 ownership of interest in ASO. Therefore, the ASO’ financial statement are not consolidate with ASM’ financial statement and accounted for using the equity method. Available for sale – acquisition cost In May 2011, AJSM purchased shares of PT Rizky Lancar Sentosa from PT Jasnita Investindo, previous shareholder, amounting to Rp 2,500 million. In April 2011, AJSM purchased 5,556 shares of Aries Capital Partner II, British Virgin Islands, amounting to Rp 43,548 million, or equivalent to 7.94 ownership interest. In January 2011, SMS purchased 60 shares of PT Kustodian Sentral Efek Indonesia from PT Eurocapital Pereqrine Securities amounting to Rp 6,000 million. In 2010, SF purchased shares of stock of PT Bursa Komoditi dan Derivatif Indonesia, which engages in commodity trading, amounting to Rp 2,000 million. In 2010, ASM purchased shares of stock of Konsorsium Asuransi Risiko Khusus - PT Tugu Reasuransi Indonesia, which engages in reinsurance business, amounting to Rp 1,000 million, or 16.31 ownership interest in AMI. In 2011 and 2010, ASM increased its investments in shares of PT Asuransi MAIPARK Indonesia AMI by Rp 1 million and Rp 2 million, respectively, or equivalent to 3.96 ownership interest. In June 2010, ASM purchased shares of stock of Fair Oil Energy Insurance Syndicate, Bahrain, amounting to Rp 455 million or equivalent to 3.6 ownership interest.

18. Investment Properties

As of December 31, 2011 and 2010, these represent investments in land and building of ASM and AJSM, 2010: included SU, and ABSM, subsidiaries.