SIFAT DAN TRANSAKSI PIHAK BERELASI

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED Continued - 65 - Kapal Tunda dan Tongkang Derek Apung Jum lah Elim inasi Konsolidasian Tug and Barge Floating Crane Total Elimination Consolidated Pendapatan Usaha 94.340.686 41.754.144 136.094.830 814.824 135.280.006 Revenues Hasil segm en 23.930.346 19.498.627 43.428.973 - 43.428.973 Segm ent result Beban usaha tidak dapat dialokasikan 13.683.984 Unallocated operating expenses Beban keuangan 4.937.873 Finance costs Penghasilan beban lain-lain - bersih 3.213.335 Other income expense - net Laba sebelum pajak 21.593.781 Income before tax Beban pajak - Tax expense Laba bersih tahun berjalan 21.593.781 Net income for the year Pendapatan komprehensif lainnya 131.004 Other comprehensive income Jumlah pendapatan komprehensif 21.724.785 Total comprehensive income Aset Assets Aset segmen 163.883.302 79.840.414 243.723.716 - 243.723.716 Segment assets Aset yang tidak dapat dialokasikan 107.892.906 Unallocated assets Jumlah aset yang dikonsolidasikan 351.616.622 Consolidated total assets Liabilitas Liabilities Liabilitas segmen 60.648.887 25.201.224 85.850.111 - 85.850.111 Segment liabilities Liabilitas yang tidak dapat dialokasikan 11.893.980 Unallocated liabilities Jumlah liabilitas yang dikonsolidasikan 97.744.091 Consolidated total liabilities Pengeluaran modal 8.419.987 307 8.420.294 8.420.294 Capital expenditures Pengeluaran modal yang tidak dapat dialokasikan 393.003 Unallocated capital expenditure Penyusutan dan amortisasi 16.043.426 6.940.784 22.984.210 22.984.210 Depreciation and amortisation Penyusutan dan amortisasi yang Unallocated depreciation tidak dapat dialokasikan 908.724 and amortisation Disajikan kembali Catatan 2 As restated Note 2 31122014 USD Grup tidak menyajikan segmen usaha berdasarkan letak geografis karena seluruh operasional Grup saat ini masih terpusat di pulau Kalimantan. The Group does not present the business segments based on geographic location because all of the Groups operations are located in Kalimantan.

33. IKATAN DAN PERJANJIAN PENTING

33. SIGNIFICANT COMMITMENTS AND AGREEMENTS

a. Dalam rangka Penawaran Umum Perdana, Pemegang Saham Perseroan melalui Keputusan Sirkuler Pemegang Saham Perseoran tanggal 2 dan 3 Desember 2010 telah menyetujui pelaksanaan Management and Employee Stock Allocation MESA dengan jumlah maksimal 10 dari jumlah seluruh saham yang ditawarkan dan pelaksanaan Management and Employee Stock Option Plan MESOP dengan jumlah maksimal 2 dari jumlah seluruh modal disetor Perusahaan setelah Penawaran Umum Perdana; dan pelaksanaan Convertible Loan. a. In relation with the Company’s Initial Public Offering, the Shareholders through the Shareholders Circular Resolution dated December 2 and 3, 2010 have agreed to implement Management and Employee Stock Allocation MESA of up to 10 of the shares offered and have agreed to implement Management and Employee Stock Option Plan MESOP up to 2 of the total paid-up capital of the Company after Initial Public Offering; and after the exercise of the Convertible Loan. Per 31 Desember 2015, hanya program Management and Employee Stock Option Program MESOP yang belum direalisasi sehubungan dengan resolusi diatas. As of December 31, 2015, only Management and Employee Stock Option Program MESOP remains unrealized in relation with the abovementioned resolution. PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED Continued - 66 - b. Perusahaan mempunyai komitmen untuk melaksanakan jasa pengangkutan dan pemindahmuatan batubara. Untuk jasa pengangkutan barging dapat kelompokkan terutama menjadi freight charter, time charter dan fixed and variable. Komitmen tersebut antara lain: b. The Company has commitments of coal transhipment service. Barging services shall be further subclassified as freight charter, time charter and fixed and variable. The commitments are as follows: No Nama proyekName of Project Pemberi KerjaOwner BARGING A. Freight Charter 1 Coal Barging Agreement PT Adaro Indonesia 1 Oktober 31 Oktober Octob er 1, 2010 Octob er 31, 2017 2 Coal Transportation to Load and Transported from PT Bahari Cakrawala Sebuku 1 April 31 Maret Tanjung Kepala, Pulau Sebuku April 1, 2014 March 31, 2017 3 Contract for The Affreightment and Transhipment of PT Bahari Cakrawala Sebuku 1 Desember Sisa umur tambang Sebuku Coal Decemb er 1, 2002 remaining life of coal mine 4 Coal Transportation Contract PT Cotrans Asia 1 Maret 28 Pebruari Pihak berelasi, Catatan 31 March 1, 2014 Feb ruary 28, 2017 Related party, Note 31 5 Coal Transportation Agreement PT Baramulti Sugih Sentosa 4 Maret 31 Maret March 4, 2014 March 31, 2016 6 Coal Barging Contract PT Kideco Jaya Agung 28 Juni 28 Juni Pihak berelasi, Catatan 31 June 28, 2012 June 28, 2017 Related party, Note 31 7 Coal Freight Service PT Kaltim Prima Coal 1 Agustus 30 Juni August 1, 2014 June 30, 2017 8 Coal Barging Service Agreement PT Pelayaran Sanditia 1Januari 31 Desember Perkasa Maritim January 1, 2015 Decemb er 31, 2017 9 Perjanjian Pengangkutan Batubara PT Indoasia Cemerlang 1 November 31 Oktober Novemb er 1, 2014 Octob er 31, 2017 10 Charter Party Barging Service PT Arutmin Indonesia 29 Juni 29 Pebruary June 29, 2015 Feb ruary 29, 2016 sedang dalam proses perpanjangan in the process of extension Periode ProyekProject Period Mulai Proyek Start of project Selesai Proyek End of Project B. Time Charter 1 Agreement on Vessel Operation Service For PT Holcim Indonesia Tbk 9 Mei 9 Mei Cement Transport May 9, 2011 May 9, 2016 FLOATING CRANE 1 Coal Transhipment Agreement for the Provision PT Kideco Jaya Agung 1 Januari 31 Desember of Transhipment Service at Adang Bay Pihak berelasi, Catatan 31 January 1, 2013 Decemb er 31, 2017 Related party, Note 31 2 Transhipment Services Agreement PT Bahari Cakrawala Sebuku 1 April 31 Maret April 1, 2014 March 31, 2017