SUMBER KOMBINASI BISNIS BUSINESS COMBINATIONS

PT SELAMAT SEMPURNA Tbk. Laporan Tahunan 2015 156 The original consolidated financial statements included herein are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 4. KOMBINASI BISNIS lanjutan 4. BUSINESS COMBINATIONS continued Akuisisi atas Bradke Synergies Sdn. Bhd. “Bradke”, Malaysia dan entitas anaknya lanjutan Acquisition of Bradke Synergies Sdn. Bhd. “Bradke”, Malaysia and its subsidiaries continued Nilai wajar aset dan liabilitas yang teridentifikasi dari Bradke dan entitas anaknya pada tanggal akuisisi 30 Juni 2015 adalah sebagai berikut: The fair values of identifiable assets and liabilities of Bradke and its subsidiaries as of the date of acquisition June 30, 2015 were as follows: Aset Asset Kas dan setara kas 20.597 Cash and cash equivalents Aset lancar lainnya 181.222 Other current assets Aset tetap 256.530 Fixed asets Aset tidak lancar lainnya 3.729 Other non-current assets Total aset 462.078 Total assets Liabilitas Liabilities Liabilitas jangka pendek 70.184 Current liabilities Liabilitas jangka panjang 67.770 Non-current liabilities Total liabilitas 137.954 Total liabilities Total nilai wajar aset neto teridentifikasi 324.124 Total identifiable net assets at fair value Kepentingan non-pengendali 82.952 Non-controlling interest Goodwill negatif 21.172 Negative goodwill Imbalan pembelian yang dialihkan 220.000 Purchase consideration transferred Kas dari entitas anak yang diakuisisi 20.597 Cash of the acquired subsidiaries Pembayaran masih terutang 44.000 Consideration still owed to sellers Akuisisi entitas anak, setelah dikurangi Acquisition of subsidiaries, kas yang diperoleh 155.403 net of cash acquired Nilai tukar yang digunakan pada akuisisi sebesar IDR3.527MYR angka penuh. The exchange rate used in acquisition was IDR3,527MYR full amount. Penilaian saham dan perhitungan alokasi harga beli berdasarkan laporan penilaian dari KJPP Tonny Hardi Rekan, penilai independen, berdasarkan laporannya masing-masing tertanggal 23 Juni 2015 dan 22 Maret 2016. Goodwill negatif sebesar Rp21.172 terutama berasal dari selisih imbalan yang dialihkan dengan nilai wajar aset neto perusahaan yang diakuisisi. Goodwill negatif bukan merupakan objek pajak untuk tujuan pajak penghasilan badan. The shares valuation and the calculation of purchase price allocation were based on valuation by KJPP Tonny Hardi Rekan, independent valuer, based on its report dated June 23, 2015 and March 22, 2016, respectively. The negative goodwill of Rp21,172 mainly arised from the difference between consideration transferred and the fair value of the net assets of the acquired entities. Negative goodwill is not taxable for corporate income tax purposes. PT SELAMAT SEMPURNA Tbk. Annual Report 2015 157 The original consolidated financial statements included herein are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS Kas dan setara kas terdiri dari: Cash and cash equivalents are as follows: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Kas Cash on hand Rupiah 1.554 3.302 Rupiah Dolar Amerika Serikat 200 253 United States Dollar Ringgit Malaysia 150 - Malaysian Ringgit Yuan Cina 11 - Chinese Yuan Dolar Singapura 6 - Singapore Dollar Dolar Australia 5 - Australian Dollar Dirham U.A.E 3 - U.A.E Dirham Bath Thailand 2 - Thailand Bath Sub-total 1.931 3.555 Sub-total Bank Cash in banks Rupiah Rupiah PT Bank Mandiri Persero Tbk 34.531 17.784 PT Bank Mandiri Persero Tbk PT Bank Mizuho Indonesia 4.208 101 PT Bank Mizuho Indonesia PT Bank Central Asia Tbk 3.575 5.956 PT Bank Central AsiaTbk Dolar Amerika Serikat United States Dollar PT Bank Mandiri Persero Tbk 27.813 9.269 PT Bank Mandiri Persero Tbk PT Bank Mizuho Indonesia 3.930 3.891 PT Bank Mizuho Indonesia Citibank N.A. 2.743 - Citibank N.A. Malayan Banking Bhd. 31 - Malayan Banking Bhd. Yen Jepang Japanese Yen PT Bank Mandiri Persero Tbk 1.278 653 PT Bank Mandiri Persero Tbk PT Bank Mizuho Indonesia 31 28 PT Bank Mizuho Indonesia Dolar Singapura Singaporean Dollar PT Bank Mandiri Persero Tbk 970 323 PT Bank Mandiri Persero Tbk Dolar Australia Australian Dollar Australia and New Zealand Australia and New Zealand Banking Group Ltd. 3.793 - Banking Group Ltd. Ringgit Malaysia Malaysian Ringgit Malayan Banking Bhd. 8.676 - Malayan Banking Bhd. Bank Bhd. 7.710 - Public Bank Bhd. OCBC Bank Malaysia Bhd. 749 - OCBC Bank Malaysia Bhd. RHB Bank Bhd. 232 - RHB Bank Bhd. United Overseas Bank Bhd. 63 - United Overseas Bank Bhd. Sub-total 100.333 38.005 Sub-total Deposito Berjangka Time Deposits Rupiah Rupiah PT Bank Mandiri Persero Tbk 19.100 34.300 PT Bank Mandiri Persero Tbk Ringgit Malaysia Malaysian Ringgit Malayan Banking Bhd. 1.599 - Malayan Banking Bhd. Sub-total 20.699 34.300 Sub-total Total 122.963 75.860 Total