CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT DAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2014 TIDAK DIAUDIT DAN 2013 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 UNAUDITED AND DECEMBER 31, 2013 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 UNAUDITED AND 2013 UNAUDITED Continued - 58 - 33. KATEGORI DAN KELAS INSTRUMEN KEUANGAN

33. CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS

Liabilitas pada Pinjaman biaya perolehan yang diberikan diamortisasi dan piutang Liabilities at Loans and amortized receivables cost USD USD 30 Juni 2014 June 30, 2014 Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 46.061.156 - Cash and cash equivalents Piutang usaha Trade accounts receivable Re Pihak berelasi 4.569.509 - Related parties TPihak ketiga 24.695.868 - Third parties Piutang lain-lain pihak ketiga 1.101.363 - Other accounts receivable from third parties Aset lancar lain-lain 83.549 - Other current asset Aset Keuangan Tidak Lancar Non-current Financial Assets Aset tidak lancar lain 1.341.134 - Other asset Liabilitas Keuangan Jangka Pendek Current Financial Liabilities Utang usaha Trade accounts payable Re Pihak berelasi - - Related parties TPihak ketiga - 5.617.489 Third parties Utang lain-lain Other accounts payable Re Pihak berelasi - 49.370 Related parties TPihak ketiga - 310.546 Third parties Utang bank - 13.346.478 Bank loans Biaya yang masih harus dibayar - 3.028.277 Accrued expenses Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities Utang bank jangka panjang - 78.382.300 Long-term bank loans Utang kepada pihak berelasi - - Due to related parties Jumlah 77.852.579 100.734.460 Total PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT DAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2014 TIDAK DIAUDIT DAN 2013 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 UNAUDITED AND DECEMBER 31, 2013 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 UNAUDITED AND 2013 UNAUDITED Continued - 59 - Liabilitas pada Pinjaman biaya perolehan yang diberikan diamortisasi dan piutang Liab ilities at Loans and amortized receivab les cost USD USD 31 Desember 2013 December 31, 2013 Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 43.931.590 - Cash and cash equivalents Piutang usaha Trade accounts receivable RPihak berelasi 3.683.010 - Related parties TPihak ketiga 25.162.568 - Third parties Piutang lain-lain pihak ketiga 679.433 - Other accounts receivable from third parties Aset lancar lain-lain 80.000 - Other current asset Aset Keuangan Tidak Lancar Non-current Financial Assets Aset tidak lancar lain 558.566 - Other asset Liabilitas Keuangan Jangka Pendek Current Financial Liabilities Utang usaha Trade accounts payable RPihak berelasi - 12.337 Related parties TPihak ketiga - 8.185.143 Third parties Utang lain-lain Other accounts payable RPihak berelasi - 189.399 Related party TPihak ketiga - 209.904 Third parties Utang bank - 13.346.478 Bank loans Biaya yang masih harus dibayar - 3.127.919 Accrued expenses Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities Utang bank jangka panjang - 84.206.516 Long-term bank loans Utang kepada pihak berelasi - 194.779 Due to related parties Jumlah 74.095.167 109.472.475 Total

34. INSTRUMEN KEUANGAN, RISIKO KEUANGAN DAN MANAJEMEN RISIKO MODAL