NON CONTROLLING INTEREST Financial Updates

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 40. 40. Aset lancar Current assets Aset tidak lancar Non current assets Total Aset Total Assets Liabilitas Jangka Pendek Current liability Liabilitas Jangka Panjang Non current liability Ekuitas Equity Total Liabilitas Ekuitas Total Liability Equity Jumlah Aset Total Assets Jumlah Aset Total Assets 13.193.240.253 Atas perbedaan efek revaluasi dan kebijakan aset tetap ini dicatat pada saat proses penyajian laporan keuangan konsolidasian Perseroan, baik atas penambahan harga perolehan maupun beban penyusutan untuk periode berjalan. The difference are recorded at the time of the presentation of consolidated financial statements of the Company, whether the additional acquisition cost and depreciation expense for the period. 593.843.160.280 260.955.748.932 31 Desember 2012 December 31, 2012 Perbedaan Differences Laporan Keuangan Entitas Anak Financial statements subsidiaries Determination of fair value is based on the valuation of Company assets on December 13, 2011 conducted by an independent appraiser KJPP Setiady Antonius and Associates in its report No. KJPP ASR-2011-140.A, KJPP ASR-2011 ASR-KJPP 140.B and 140.C- 2011, dated December 13, 2011 using the market value approach for land and depreciated replacement cost method for the asset except land. Sebelum Kuasi Before Quasi 912.668.011.561 Laporan Keuangan Konsolidasian Consolidated financial statements Perbedaan Differences Laporan posisi keuangan konsolidasian setelah kuasi-reorganisasi per tanggal 30 September 2011 adalah sebagai berikut: 765.836.959.585 In the financial statements of 2011 and beyond 10 years is disclosed that the accounts of the equity, retained earnings deficit unappropriated amounted to Rp 71,642,381,619 and retained earnings- appropriated amounted to Rp13,980,466,188 have been eliminated by fair value assets and liabilties Company and its subsidiaries amounted to Rp260,955,748,932 and then it has been created difference of revaluation asset and liabilities quasi- reorganization account amounted to Rp203,293,844,501. Kuasi-reorganisasi hanya dilakukan oleh Perseroan dengan menilai kembali nilai wajar aset yang dimiliki oleh Entitas Induk dan Anak, sehingga terdapat perbedaan data-data keuangan Entitas Anak yang tercantum dalam Laporan Keuangan Entitas Anak dan Laporan Keuangan Konsolidasian, sebagai berikut: 44.495.433.250 588.372.925.877 912.668.011.561 607.036.400.833 - 540.305.401.366 The consolidated statements of financial position before and after quasi-reorganisation as at September 30, 2011 were as follows: Penentuan dari nilai wajar aset Perseroan didasarkan pada penilaian pada tanggal 13 Desember 2011 yang dilakukan oleh penilai independen KJPP Antonius Setiady dan Rekan dalam laporannya No. KJPP ASR-2011-140.A, KJPP ASR-2011-140.B dan KJPP ASR-2011- 140.C tanggal 13 Desember 2011 dengan menggunakan pendekatan perbandingan data pasar untuk aset tanah dan metode biaya pengganti terdepresiasi untuk aset bukan tanah. 624.720.544.805 146.831.051.976 260.955.748.932 Pada laporan keuangan tahun buku 2011 dan seterusnya selama 10 tahun diungkapkan bahwa akun-akun ekuitas, saldo laba defisit belum ditentukan penggunaannya senilai Rp71.642.381.619 dan saldo laba ditentukan penggunaannya senilai Rp13.980.466.188 dieliminasi dengan wajar aset dan liabiltas Perseroan dan anak perusahaan sebesar Rp260.955.748.932 sehingga dilakukan pembentukan akun selisih penilaian aset dan liabilitas kuasi reorganisasi sebesar Rp203.293.844.501. 765.836.959.585 QUASI-REORGANIZATION Continued Setelah Kuasi After Quasi KUASI-REORGANISASI Lanjutan Quasi-reorganization is only performed by the Company to reassess the fair value of assets owned by the Company and its Subsidiaries, so there are differences in the financial data contained in Subsidiaries Subsidiaries Financial Statements and Consolidated Financial Statements, as follows: 1.173.623.760.493 Laporan Keuangan Entitas Anak Financial statements subsidiaries Laporan Keuangan Konsolidasian Consolidated financial statements - 407.786.800.908 327.417.176.945 - 540.305.401.366 Penyesuaian Adjustment 1.173.173.760.493 31 Desember 2013 December 31, 2013 611.527.304.552 13.193.240.253 260.955.748.932 260.955.748.932 44.945.433.250 Halaman 56 Page