Operational Risk MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENT Continued

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 88 35. MANAJEMEN RISIKO KEUANGAN Lanjutan 35. FINANCIAL RISK MANAGEMENT Continued e. Risiko Permodalan Lanjutan e. Capital Risk Continued Sebagaimana praktik yang berlaku umum, Perusahaan mengevaluasi struktur permodalan melalui rasio utang terhadap modal gearing ratio yang dihitung melalui pembagian antara utang neto dengan modal. Utang neto adalah jumlah liabilitas sebagaimana disajikan di dalam laporan posisi keuangan dikurangi dengan jumlah kas dan setara kas. Sedangkan modal meliputi seluruh ekuitas yang dapat diatribusikan kepada pemegang ekuitas Perusahaan. Pada tanggal 30 September 2015, 31 Desember 2014 dan 2013, perhitungan rasio tersebut, adalah sebagai berikut: As generally accepted practices, the Company evaluates its capital structure through debt-to-equity ratio gearing ratio which calculated by dividing between net debt to equity. Net debt represent the sum of liabilities as presented in the statement of financial position which being reduced by the amount of cash and cash equivalents. While the equity covering the entire attributable equity to shareholders of the Company. As of 30 September 2015, 31 December 2014 and 2013, the calculation of this ratio, were as follows: 30 September 31 Desember December 2015 2014 2013 Jumlah liabilitas 135.151.131.965 88.898.918.712 46.050.949.291 Total liabilities Dikurangi: kas dan setara kas 66.079.573.405 47.588.297.793 50.006.905.442 Less: cash and cash equivalents Utang aset neto 69.071.558.560 41.310.620.919 3.955.956.151 Net payables assets Jumlah ekuitas 282.670.694.798 273.779.890.951 111.066.673.501 Total equity Rasio utang terhadap modal 0,24 0,15 0,04 Debt to equity ratio 36. PERJANJIAN PENTING LAINNYA 36. OTHER SIGNIFICANT AGREEMENTS PT Aneka Tambang Persero Tbk Antam PT Aneka Tambang Persero Tbk Antam Berdasarkan Perjanjian Pengalihan Ijin Penambangan Tambang Batu Granit Bukit Piatu No. 63.a2519OAT2009 tanggal 6 April 2009, Antam mengalihkan Surat Ijin Pertambangan Daerah SIPD yang dimilikinya, termasuk seluruh hak dan kewajiban yang timbul sehubungan dengan SIPD tersebut, dan seluruh aset Antam yang berada di lokasi penambangan kepada Perusahaan, atas pengalihan tersebut, Perusahaan diwajibkan membayar kompensasi sebesar SGD 1.290.212,59 Catatan 9 dalam jangka waktu 3 tiga tahun. Based on Bukit Piatu Granite Mining License Transfer Agreement No. 63.a2519OAT2009 dated 6 April 2009, Antam transferred its Mining License SIPD to the Company, including the entire rights and obligations arising with respect to the SIPD, and the entire Antam’s properties at the mining location, the Company was required to pay SGD 1,290,212.59 as a compensation to the transfer Note 9 within 3 three years. Berdasarkan Perjanjian No. 11312519OAT2012 tanggal 5 April 2012, Perusahaan dan Antam menyetujui perubahan ketentuan perjanjian tersebut, dimana jangka waktu perjanjian diubah menjadi mana lebih dulu antara 2 dua tahun terhitung sejak tanggal 7 April 2012 atau tanggal diselesaikannya kewajiban Perusahaan kepada Antam. Perusahaan dan Antam juga menyetujui jumlah yang terutang bagi Perusahaan menjadi sebesar SGD 1.014.619,65. Based on Agreement No. 1132519OAT2012 dated 5 April 2012, the Company and Antam agreed an amendment to the agreement, whereby the term of the agreement will be whichever the earlier between 2 two years effective since 7 April 2012 or the date when the Company settles its obligation to Antam. The Company and Antam also agreed the amount payable to Antam being SGD 1,014,619.65. Saldo utang Perusahaan kepada Antam sebesar SGD 130.685,27 pada tanggal 31 Desember 2013. The outstanding payable to Antam was amounting to SGD 130,685.27 as of 31 December 2013. Pada tanggal 30 April 2014, Perusahaan telah melunasi seluruh saldo utang. On 30 April 2014, the Company had fully repaid the entire outstanding payable. These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 89 36. PERJANJIAN PENTING LAINNYA Lanjutan 36. OTHER SIGNIFICANT AGREEMENTS Continued Kontrak Bantuan Teknis TAC Technical Assistance Contracts TAC Entitas anak bergerak di bidang minyak dan gas bumi yang berlokasi di Papua, Sorong Barat, Indonesia, beroperasi berdasarkan Technical Assistance Contract TAC dengan Perusahaan Pertambangan dan Gas Bumi Negara Pertamina dengan jangka waktu 20 dua puluh tahun yang berakhir pada tanggal 16 Nopember 2018. Subsidiary engaged in oil and gas located in Papua, West Sorong, Indonesia, operate under Technical Assistance Contract TAC with Perusahaan Pertambangan dan Gas Bumi Negara Pertamina for time period of 20 twenty year and ended in 16 November 2018.

37. PENYELESAIAN LAPORAN KEUANGAN KONSOLIDASIAN

37. COMPLETION OF CONSOLIDATED FINANCIAL STATEMENTS

Manajemen Perusahaan bertanggung jawab atas penyusunan Laporan Keuangan Konsolidasian ini yang telah diselesaikan pada tanggal 29 Oktober 2015. The management of the Company is responsible for the preparation of these Consolidated Financial Statements that were completed on 29 October 2015. 38. INFORMASI KEUANGAN TAMBAHAN 38. SUPPLEMENTARY FINANCIAL Informasi berikut pada halaman 90 – 95 merupakan informasi keuangan tambahan PT Mitra Investindo Tbk, entitas induk saja, yang menyajikan penyertaan Perusahaan pada entitas anak berdasarkan metode biaya. The following information on page 90 – 95 are supplementary financial information of PT Mitra Investindo Tbk, parent entity only, that represent the Company’s investments in subsidiaries under the cost method. Oleh karena perbedaan antara laporan keuangan induk perusahaan dengan laporan keuangan konsolidasian tidak material, maka catatan atas laporan keuangan entitas induk saja tidak disajikan dalam informasi tambahan berikut ini. On the basis that the differences between the parent company and consolidated financial statements are not material, notes to the financial statements of the parent company only have not been included in this supplementary financial information.