ASET TETAP FIXED ASSETS

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 49 15. UTANG BANK lanjutan 15. BANK LOANS continued

1. PT Bank CIMB Niaga Tbk lanjutan

2 1. PT Bank CIMB Niaga Tbk continued Entitas anak PT Gelora Djaja lanjutan Subsidiary PT Gelora Djaja continued Utang Bank Jangka Pendek lanjutan Short-term Bank Loan continued Selama periode perjanjian kredit, PT Gelora Djaja tanpa pemberitahuan tertulis kepada CIMB NIAGA tidak boleh melakukan antara lain hal-hal sebagai berikut: During the period of the loan, PT Gelora Djaja without written notification to CIMB NIAGA is not allowed to carry out the following activities: a. Pembiayaan aset tetap; a. Fixed asset financing; b. Memperoleh tambahan pinjaman dari Bank atau lembaga keuangan lainnya; b. Obtain an additional loan from other banks or financial institution; c. Melakukan perubahan susunan pengurus dan pemegang saham; c. Change the Company’s management and shareholders’ structures; d. Menjaminkan aset tanah dan bangunan; dan d. Pledge as loan collaterals the Land and Building; and e. Menjaminkan kepada pihak ketiga tidak terbatas pada memberikan Corporate Guarantee, kecuali melakukan pengesahan atas surat-surat yang dapat diperdagangkan untuk keperluan pembayaran atau penagihan transaksi- transaksi lain yang lazim dilakukan dalam menjalankan usaha. e. Pledge to third party not limited to grant Corporate Guarantee, except for endorsement of trading securities for payment or billing of other transactions which are normally done on its business operations. PT Gelora Djaja diharuskan menjaga current ratio minimal 1 satu. Manajemen PT Gelora Djaja berpendapat bahwa seluruh rasio telah dipenuhi pada tanggal laporan posisi keuangan konsolidasian. PT Gelora Djaja should maintain minimum current ratio of 1 one. PT Gelora Djaja’s management is of the opinion that all ratios are met as of consolidated statements of financial position date.

2. PT Bank Ganesha

2. PT Bank Ganesha Entitas anak PT Gelora Djaja

Subsidiary PT Gelora Djaja Utang Bank Jangka Pendek Short-term Bank Loan Berdasarkan Perjanjian Kredit No.209 STLKRDSBY00 tanggal 15 Desember 2000, PT Gelora Djaja melakukan perjanjian kredit dengan PT Bank Ganesha Ganesha. Perjanjian kredit tersebut telah diubah dari waktu ke waktu. Perubahan Perjanjian Kredit terakhir berdasarkan perpanjangan perjanjian kredit No. 010PPJKKRDSBY15 pada tanggal 12 Februari 2015 berkaitan dengan perpanjangan jangka waktu fasilitas kredit. Based on Loan Agreement No.209STL KRDSBY00 dated December 15, 2000, PT Gelora Djaja entered into a loan agreement with PT Bank Ganesha Ganesha. The loan agreement has been amended for several times. The latest amendment is based on Loan Agreement No. 010PPJKKRDSBY15 on February 12, 2015, which extend the period of loan facility. Fasilitas Pinjaman Tetap jangka pendek tersebut digunakan untuk keperluan modal kerja dengan nilai pinjaman maksimum sebesar Rp7.500.000.000. Fasilitas ini berlaku hingga tanggal 15 Desember 2015. Tingkat bunga efektif untuk fasilitas ini adalah sebesar 13 per tahun. Pada tanggal 31 Desember 2013, saldo untuk pinjaman ini sebesar Rp7.500.000.000. Pada tanggal 31 Desember 2014, tidak terdapat saldo utang atas fasilitas ini. This short-term Fixed Loan Facility is used for working capital with maximum credit limit amounting to Rp7,500,000,000. This facility will be effective until December 15, 2015. The effective interest rate for this facility is 13 per annum. As of December 31, 2013 the outstanding loan balance for this facility amounted to Rp7,500,000,000. As of December 31, 2014, the Company has no outstanding balance on this credit facility Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 50 15. UTANG BANK lanjutan 15. BANK LOANS continued

2. PT Bank Ganesha lanjutan

2. PT Bank Ganesha continued Entitas anak PT Gelora Djaja lanjutan

Subsidiary PT Gelora Djaja continued Utang Bank Jangka Pendek lanjutan Short-term Bank Loan continued Fasilitas pinjaman tetap jangka pendek diatas dijamin dengan persediaan PT Gelora Djaja Catatan 8. The short-term fixed loan facility above is collateralized by inventories of PT Gelora Djaja Note 8. 3. PT Bank Danamon Indonesia Tbk 3. PT Bank Danamon Indonesia Tbk Entitas anak PT Gelora Djaja Subsidiary PT Gelora Djaja Utang Bank Jangka Pendek Short-term Bank Loan Berdasarkan Akta Notaris J. Andy Hartanto, S.H., No. 23 tanggal 4 Maret 2010, PT Gelora Djaja melakukan perjanjian kredit dengan PT Bank Danamon Indonesia Tbk. Perjanjian kredit tersebut diubah dari waktu ke waktu. Perubahan terakhir berdasarkan Perubahan dan Perpanjangan Perjanjian Kredit No. 223 PPWKCBDX2014 tanggal 10 Oktober 2014, untuk memperpanjang jangka waktu kredit hingga 14 Oktober 2015. Based on Notarial Deed of J. Andy Hartanto, S.H., No. 23 dated March 4, 2010, PT Gelora Djaja entered into a loan agreement with PT Bank Danamon Indonesia Tbk. The loan agreement has been amended several times. The latest amendment was made on October 10, 2014 based on Renewal of Credit Loan Agreement No. 223PPWKCBDX2014, covering changes in period of time of loan that will mature on October 14, 2015. Fasilitas kredit ini digunakan untuk pembiayaan keperluan modal kerja dan penerbitan letter of credit impor untuk pembelian bahan baku antara lain tembakau dan saus tembakau dan suku cadang. Fasilitas kredit tersebut terdiri dari: The facilities will be used for working capital and issuance letter of credit for raw materials purchase such as tobacco and tobacco sauce and spare parts. The facilities of this credit are as follows: - Fasilitas Omnibus revolving loan dengan nilai maksimal sebesar Rp170.000.000.000. Fasilitas kredit tersebut memiliki sub limit penggunaan berupa Bank Garansi sebesar Rp170.000.000.000 atau Letter of Credit impor sebesar AS17.000.000. Jangka waktu penggunaan bank garansi selama 360 hari dan untuk letter of credit impor selama 180 hari. Pada tanggal 31 Desember 2014 dan 2013, saldo untuk pinjaman ini masing-masing sebesar Rp131.025.000.000 dan Rp152.975.000.000. - Omnibus Facility revolving loan with maximum credit amounting to Rp170,000,000,000. This facility has sub- limits which are Bank Guarantee amounting to Rp170,000,000,000 or Letter of Credit for import purpose amounting to US17,000,000. Usage period for a bank guarantee is 360 days and for letters of credit is 180 days. As of December 31, 2014 and 2013, the outstanding loan balance for this facility amounted to Rp131,025,000,000 and Rp152,975,000,000, respectively. - Kredit Rekening Koran digunakan untuk pembiayaan keperluan modal kerja dengan nilai maksimal sebesar Rp5.000.000.000. Pada tanggal 31 Desember 2013, saldo untuk pinjaman ini sebesar Rp4.104.680.118. Pada tanggal 31 Desember 2014, tidak terdapat saldo utang atas fasilitas ini. - Bank Overdraft Facility is used for working capital with maximum credit facility amounting to Rp5,000,000,000. As of December 31, 2013, the outstanding loan balance for this facility amounted to Rp4,104,680,118. As of December 31, 2014, the Company has no outstanding balance on this credit facility Jaminan atas fasilitas di atas berupa persediaan tembakau dan cengkeh PT Gelora Djaja Catatan 8, piutang usaha PT Gelora Djaja Catatan 6 dan jaminan Perusahaan dari PT Gawih Jaya. a The collaterals of the above facilities are secured by PT Gelora Djaja’s tobacco and cloves Note 8, PT Gelora Djaja’s trade receivables Note 6 and corporate guarantee from PT Gawih Jaya.