ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5110 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR 31 MARET 2012 DAN 2011 TIDAK DIAUDIT Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED 31 MARCH 2012 AND 2011 UNAUDITED Expressed in millions of Rupiah, unless otherwise stated

29. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING

29. MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES

Pada tanggal 31 Maret 2012, Grup memiliki aset dan liabilitas moneter dalam mata uang asing sebagai berikut: As at 31 March 2012, the Group s assets and liabilities denominated in foreign currencies are as follows: Mata Uang Asing Setara Rupiah Foreign Currency Equivalent in Rupiah Aset Assets Dolar AS US Dollar Kas dan setara kas 62,140,471 570,450 Cash and cash equivalents Piutang usaha Trade receivables Pihak ketiga 32,878,376 301,823 Third parties Pihak berelasi 31,510,686 344,348 Related parties Piutang sewa pembiayaan - Finance lease receivables - bagian jangka pendek 24,131 221 current portion Piutang pihak berelasi 1,381,393 12,682 Due from related parties Aset lain-lain 4,781 44 Other assets Dolar Singapura Singapore Dollar Kas dan setara kas 8,144 60 Cash and cash equivalents Piutang usaha - pihak ketiga 27,849 204 Trade receivables - third parties Euro Euro Piutang pihak berelasi 242,500 2,973 Due from related parties Jumlah Aset Total Assets Dolar AS 133,939,837 1,229,568 US Dollar Dolar Singapura 35,994 264 Singapore Dollar Euro 242,500 2,973 Euro Liabilitas Liabilities Dolar AS US Dollar Pinjaman bank jangka pendek 23,275,858 213,672 Short-term bank loans Hutang usaha Trade payables Pihak ketiga 26,006,175 238,737 Third parties Pihak berelasi 50,959 468 Related parties Hutang lain-lain - pihak ketiga 254,306 2,335 Other payables - third parties Hutang pihak berelasi 499 5 Due to related parties Uang muka pelanggan 765,399 7,026 Advances from customers Beban masih harus dibayar 23,054,403 211,639 Accrued expenses Bagian jangka pendek dari Current portion of liabilitas jangka panjang: long-term liabilities: Pinjaman bank 13,510,413 124,026 Bank loans Liabilitas jangka panjang - Long term liabilities - setelah dikurangi bagian net of jangka pendek: current portion: Pinjaman bank 75,043,347 688.898 Bank loans Dolar Singapura Singapore Dollar Hutang usaha - pihak ketiga 255,816 1,870 Trade payables - third parties Hutang lain-lain - pihak ketiga 6,894 50 Other payables - third parties Hutang pihak berelasi 402 3 Due to related parties Euro Euro Hutang usaha - pihak ketiga 536,298 6,574 Trade payables - third parties Jumlah Liabilitas Total Liabilities Dolar AS 172,256,556 1,486,806 US Dollar Dolar Singapura 299,504 1,923 Singapore Dollar Euro 457,880 6,574 Euro Liabilitas Bersih 262,498 Net Liabilities PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5111 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR 31 MARET 2012 DAN 2011 TIDAK DIAUDIT Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED 31 MARCH 2012 AND 2011 UNAUDITED Expressed in millions of Rupiah, unless otherwise stated 30.REKONSILIASI LABA BERSIH PER SAHAM DASAR 30. RECONCILIATION OF BASIC EARNINGS PER SHARE Berikut adalah rekonsiliasi perhitungan laba bersih per saham dasar untuk tahun-tahun yang berakhir 31 Desember 2011 dan 2010: The reconciliation of basic earnings per share calculation for years ended 31 December 2011 and 2010 are as follows: 2012 2011 RugiLaba yang diatribusikan kepada Lossincome attributable to pemegang saham Perusahaan 15,030 19,648 equity holders of the Company Jumlah rata-rata tertimbang saham termasuk efek dari saham Weighted average number of shares yang diperoleh kembali 7.222 7,199 including effect of treasury stock Laba bersih per saham dasar Basic earnings per share - dalam nilai penuh 2.1

2.7 - at full amount

Pada setiap periode pelaporan, laba per saham dilusian tidak disajikan karena tidak terdapat efek berpotensi saham yang dapat menimbulkan pengaruh dilusi pada laba bersih per saham Perusahaan. As at each reporting period, the amount of diluted earnings per share is not presented as there were no dilutive potential ordinary shares that would give rise to a dilution of net income per share of the Company. 31.TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

Risiko utama dari instrumen keuangan Grup adalah risiko tingkat suku bunga, risiko mata uang, risiko kredit dan risiko likuiditas. Penelaahan direktur dan kebijakan yang disetujui untuk mengelola masing-masing risiko ini dijelaskan secara detail sebagai berikut: The main risks arising from the Group s financial instruments are interest rate risk, currency risk, credit risk and liquidity risk. The directors review and approve policies for managing each of these risks, which are described in more detail as follows: a. Risiko tingkat suku bunga a. Interest rate risk Risiko tingkat suku bunga Grup terutama timbul dari pinjaman untuk tujuan modal kerja dan investasi. Pinjaman pada tingkat suku bunga mengambang menunjukkan Grup terekspos risiko suku bunga atas arus kas. The Group s interest rate risk mainly arises from loans for working capital and investment purposes. Loans at variable rates expose the Group to cash flows interest rate risk. Untuk modal kerja, hutang dan pinjaman investasi, Grup berusaha dengan mengurangi risiko tingkat suku bunganya dengan cara mendapatkan struktur pinjaman dengan suku bunga kompetitif. For working capital, investment loans and borrowings, the Group may seek to mitigate its interest rate risk by obtaining loans structure with competitive interest rate. PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5112 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR 31 MARET 2012 DAN 2011 TIDAK DIAUDIT Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED 31 MARCH 2012 AND 2011 UNAUDITED Expressed in millions of Rupiah, unless otherwise stated 31.TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued