DERIVATIVE INSTRUMENT PT Bank OCBC NISP Tbk

Adaro Energy Annual Report 2009 179 www.adaro.com PT ADARO ENERGY Tbk AND SUBSIDIARIES Schedule 541 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2009 AND 2008 Expressed in million Rupiah, unless otherwise stated

25. MINORITY INTEREST continued a.

Minority interest in equity of subsidiaries continued 2009 2008 SIS Percentage of minority interest - 14.08 Carrying amount - beginning balance 17,254 93,056 Share in net income of subsidiary before the additional acquisition by the Group 23,335 - Share in net loss of subsidiary - 64,369 Decrease due to loss on fair value from cash flow hedges 888 - Increase due to issuance of new shares - 12,978 Decrease due to unrealised loss from available-for-sale investments - 29 Exchange difference due to financial statement translation 38,033 - Decrease due to acquisition of minority interest by the Group 77,734 24,382 - 17,254 Coronado Percentage of minority interest 14 - Carrying amount - beginning balance - - Minority interest at acquisition 2,078 - Increase due to change in equity of subsidiary 2,183 - Share in net loss of subsidiary 970 - Exchange difference due to financial statement translation 243 - 3,048 - Marindo Percentage of minority interest 25.50 - Minority interest at acquisition 1,636 - Share in net loss of subsidiary 26 - 1,610 - SMP Percentage of minority interest 0.01 0.01 Carrying amount - beginning balance 2 2 Share in net loss of subsidiary - - 2 2 Arindo Global Percentage of minority interest - 33.00 Carrying amount - beginning balance 935 - Liquidation of subsidiary 935 - Minority interest at acquisition - 50 Share in net income of subsidiary - 775 Exchange difference due to financial statement translation - 110 - 935 MSW Percentage of minority interest - 0.08 Carrying amount - beginning balance 188 177 Share in net loss of subsidiary before the additional acquisition by the Group 26 - Share in net loss of subsidiary - 7 Increase due to change in equity of subsidiary 1 18 Decrease due to acquisition of minority interest by the Group 163 - - 188 NPE Percentage of minority interest - - Carrying amount - beginning balance - 1,500 Reversal due to disposal of subsidiary - 1,500 - -