LOSS PER SHARE Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 79

38. PERJANJIAN DAN PERIKATAN PENTING

Lanjutan 38. SIGNIFICANT AGREEMENTS AND COMMITMENTS Continued Untuk eksplorasi gas alam, setiap gas alam yang dihasilkan diarea kontrak tidak digunakan untuk operasional eksplorasi minyak bumi. Kedua pihak sepakat bahwa semua pendapatan dan beban yang berasal dari pemrosesan, pemanfaatan dan penjualan gas bumi diperlakukan setara dengan yang disebutkan dalam dokumen mengenai operasi minyak dan disposisi minyak mentah kecuali, dari gas alam, atau fraksi propana dan butana yang di ekstrak dari gas alam. For natural gas exploration, any natural gas produced from the contract area to the extent not used in petroleum operations. Both Pertamina and the Contractor agreed that all revenues and costs derived from such processing and utilization and sale of natural gas shall be treated on a basis equivalent to that provided for herein concerning petroleum operations and disposition of crude oil except, of the natural gas, or the propane and butane fractions extract from the natural gas. Biaya operasional untuk minyak bumi dan gas alam akan dialokasikan pada gas alam dan minyak mentah berdasarkan nilai relatif produk yang dihasilkan pada tahun berjalan. Sisanya setelah dikurangi biaya operasional yang terkait dengan operasi gas alam, Pertamina akan mengambil 37,5 dan kontraktor akan menerima dan mengambil sebesar 62,5. Jika setelah produksi awal pendapatan gas alam tidak memenuhi biaya pemulihan gas alam yang disebutkan diatas, kelebihan biaya akan ditutupi oleh pendapatan minyak mentah. The operating cost for crude oil and natural gas is allocated to both natural gas and crude oil based on relative value of product which produced in current year. The remaining after the deduction of operating cost that associated with natural gas operation, Pertamina shall be entitled to take and received 37.5 and the Contractor shall be entitled to take and received 62.5. If after the commencement of natural gas revenue can’t reach in recovering the cost of natural gas above, the excess of the cost will be recovered by crude oil revenue. Pada tanggal 3 Juli 2014 sebagaimana diubah dengan perubahan tertanggal 7 Juli 2014, PT BRK telah menandatangani Conditional Sales Purchase Agreement CSPA dengan PT Green World Nusantara GWN untuk mengalihkan Technical Assitance Contract TAC antara PT BRK dengan Pertamina, yang dilanjutkan dengan akta pengalihan tanggal 21 Nopember 2014. Untuk transaksi pengalihan TAC ini, BRK menerima USD 6.000.000 dari GWN dan telah mendapat ijin efektif dari Dirjen Migas dengan surat No. 1398813DJM.E2014 tanggal 13 Nopember 2014 dan dari Pertamina dengan surat No. 1379EP00002014-S1 tanggal 9 Desember 2014. Perhitungan rugi pelepasan TAC - Pertamina adalah sebagai berikut : On July 3, 2014 as amended by the change , dated July 7, 2014, PT BRK has signed a Conditional Sales and Purchase Agreement CSPA with PT Green World Nusantara GWN to divert the Technical Assistance Contract TAC between PT BRK with Pertamina , which is followed by the transfer deed dated November 21, 2014. For the transfer of this TAC , BRK received 6,000,000 from GWN and have received effective permit from the Director General of Oil and Gas in its letter No. 1398813 DJM.E 2014 dated November 13, 2014 and from Pertamina in its letter No. 1379 EP0000 2014 - S1 dated December 9, 2014 . The calculation of loss release TAC - Pertamina disposal is as follows : Harga Jual USD 6.000.000 Rp 69.546.000.000 Sales Price USD 6,000,000 Nilai Buku Rp 213.174.458.675 Book Value Rugi pelepasan aset Rp 143.628.458.675 Loss on disposal of assets Atas transaksi tersebut telah dilaporkan ke Otoritas Jasa Keuangan OJK dengan Surat No. 088DIR-BMSRXII14 tanggal 12 Desember 2014. Over the transaction has been reported to Otoritas Jasa Keuangan OJK with a letter No. 088DIR-BMSRXII14 on December 12, 2014. c. Pada tanggal 1 Maret 2013, Perusahaan mengadakan perjanjian dengan PT Prima Solusindo Sejahtera, di mana PT Prima Solusindo Sejahtera menunjuk Perusahaan sebagai agen penjualan besi beton. c. On March 1, 2013, the Company entered into an agreement with PT Prima Solusindo Sejahtera, where PT Prima Solusindo Sejahtera appointed Company as a sales agent for iron rods. PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 80

39. INFORMASI SEGMEN

39. SEGMENT INFORMATION

2014 Produk Kimia Bagian atas Beras Penjualan Minyak 2014 Chemical Goods Share on Investasi Eliminasi Konsolidasi Rice Sale of Oil Investment Elimination Consolidated Jumlah Aset 401.302.037.729 48.896.505.973 16.511.766.870 - 466.710.310.572 Total Assets Jumlah Liabilitas 271.812.232.736 150.449.081.862 1.372.831.090 - 423.634.145.688 Total Liabilities Pendapatan 2.289.640.408.090 4.885.387.975 - - 2.294.525.796.065 Revenue Income loss Laba rugi usaha 19.562.687.109 7.355.982.538 80.008.319 - 12.126.696.252 from operation Pendapatan beban Other income charges lain-lain - bersih 182.051.095.656 142.073.785.094 - 149.509.775.430 174.615.105.320 - net Beban pajak penghasilan Income tax expense - bersih 336.554.364 - - - 336.554.364 - net Laba rugi bersih Income loss before sebelum hak minoritas 162.824.962.911 149.429.767.632 80.008.319 149.509.775.430 162.824.963.432 minority interest Hak minoritas - 521 - - 521 Minority interest Laba rugi bersih 162.824.962.911 149.429.767.111 80.008.319 149.509.775.430 162.824.962.911 Net income loss 2013 Produk Kimia Bagian atas Beras Penjualan Minyak 2013 Chemical Goods Share on Investasi Eliminasi Konsolidasi Rice Sale of Oil Investment Elimination Consolidated Jumlah Aset 640.069.907.624 203.430.966.997 53.327.800.293 185.943.415.179 710.885.259.735 Total Assets Jumlah Liabilitas 311.548.759.025 208.851.435.543 1.266.654.725 140.790.442.622 380.876.406.671 Total Liabilities Pendapatan 2.189.185.327.469 3.467.622.404 - - 2.192.652.949.873 Revenue Income loss Laba rugi usaha 2.383.125.270 3.331.281.285 76.030.246 - 872.125.769 from operation Pendapatan beban Other income charges lain-lain - bersih 25.516.993.207 6.117.316.572 - 2.862.157.113 28.772.152.666 - net Beban pajak penghasilan Income tax expense - bersih 20.990.210 - - - 20.990.210 - net Laba rugi bersih Income loss before sebelum hak minoritas 27.921.108.687 2.786.035.287 76.030.246 2.862.157.113 27.921.017.107 minority interest Hak minoritas - 91.580 - - 91.580 Minority interest Rugi bersih 27.921.108.687 2.786.126.867 76.030.246 2.862.157.113 27.921.108.687 Loss