CASH AND CASH EQUIVALENTS Continued

Ekshibit E34 Exhibit E34 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 6. ASET KEUANGAN LANCAR LAINNYA

6. OTHER CURRENT FINANCIAL ASSETS 30 Jun 2016

30 Jun 2016 31 Des 2015 31 Dec 2015 Investasi jangka pendek Short-term investments PT Bank Danamon Indonesia Tbk 2.000.000.000 2.000.000.000 PT Bank Danamon Indonesia Tbk PT Bank Central Asia Tbk 500.000.000 500.000.000 PT Bank Central Asia Tbk Sub-total 2.500.000.000 2.500.000.000 Sub-total Piutang pegawai 67.049.150 78.319.602 Employee receivables Lainnya 2.027.846.560 1.321.250.007 Others T o t a l 4.594.895.710 3.899.569.609 T o t a l Investasi jangka pendek merupakan penempatan dana Grup pada deposito berjangka yang dijadikan jaminan untuk pinjaman Catatan 9. Short-term investments represent the Group’s fund replacement in time deposits which are used as collateral for loan Note 9. 7. PERSEDIAAN 7. INVENTORIES 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Bahan baku dan pembantu 67.898.626.849 56.251.723.545 Raw materials and supplies Barang jadi 28.403.392.439 13.341.780.683 Finished goods Barang dalam proses 5.139.223.202 7.581.673.241 Work-in-process T o t a l 101.441.242.490 77.175.177.469 T o t a l Penyisihan persediaan usang 493.036.282 493.036.282 Allowance for inventory obsolescence N e t o 100.948.206.208 76.682.141.187 N e t Manajemen Grup berpendapat bahwa cadangan persediaan pada tanggal 30 Juni 2016 dan 31 Desember 2015 cukup untuk menutupi kehilangan akibat persediaan usang. Group management believes that the allowance for inventory obsolescence as of 30 June 2016 and 31 December 2015 are adequate to cover possible losses that may arise from risk of obsolescence. Analisa mutasi saldo penyisihan persediaan usang adalah sebagai berikut: An analysis of the movement in the balance of allowance for inventory obsolescence are as follows: 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Saldo awal 493.036.282 304.185.698 Beginning balance Pengurangan penyisihan persediaan usang - 431.101.134 Reduction of allowance for inventory obsolescence Penambahan penyisihan persediaan usang - 619.951.718 Provision for inventory obsolescence Saldo akhir 493.036.282 493.036.282 Ending balance Ekshibit E35 Exhibit E35 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 7. PERSEDIAAN Lanjutan

7. INVENTORIES Continued

Persediaan di atas diasuransikan terhadap risiko kerugian kebakaran, kebanjiran dan risiko kerugian lainnya all risks, dengan nilai pertanggungan sebesar Rp 62.510.391.254 dan Rp 58.181.605.087 pada tanggal 30 Juni 2016 dan 31 Desember 2015, dimana manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas persediaan yang dipertanggungkan. Inventories are covered by insurance against losses by fire, flood and other risks all risks, with an aggregate coverage amount of Rp 62,510,391,254 and Rp 58,181,605,087 as of 30 JUne 2016 and 31 December 2015, which in management’s opinion, is adequate to cover any possible losses that may arise from the said insured risks. Nilai persediaan diakui sebagai beban dan termasuk beban pokok penjualan sebesar Rp 162.813.843.343 dan Rp 167.924.243.836 masing-masing untuk tahun yang berakhir 30 Juni 2016 dan 30 Juni 2015. The cost of inventories recognized as expense and included in cost of sales amounted to Rp 162,813,843,343 and Rp 167,924,243,836 as of 30 June 2016 and 30 June 2015, respectively. 8. ASET TETAP 8. PROPERTY, PLANT AND EQUIPMENT 30 Juni 2016 Saldo awal Beginning balance Penambahan Additions Pengurangan Deductions Reklassifikasi Reclassi- fications Saldo akhir Ending balance 30 June 2016 Biaya perolehan C o s t Pemilikan langsung Direct ownership T a n a h 29.346.890.940 - - - 29.346.890.940 L a n d Bangunan dan prasarana 125.061.273.107 8.772.399.500 46.000.000 - 133.787.672.607 Buildings and Infrastructures Mesin dan perlengkapan 87.426.716.766 2.627.290.402 125.617.500 - 89.928.389.668 Machineries and Equipments Kendaraan 22.262.326.459 342.000.000 1.344.861.008 - 21.259.465.451 Vehicles Peralatan kantor 22.342.329.639 154.913.182 11.850.000 - 22.485.392.821 Office equipments Aset dalam penyelesaian - - - - - Construction–in- progress Sub-total 286.439.536.911 11.896.603.084 1.528.328.508 - 296.807.811.487 Sub-total Sewa pembiayaan Finance lease Kendaraan 4.680.064.406 3.162.172.727 - - 7.842.237.133 Vehicles T o t a l 291.119.601.317 15.058.775.811 1.528.328.508 - 304.650.048.620 T o t a l Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Bangunan dan prasarana 59.381.924.316 4.987.507.800 46.000.000 1.883.771 64.321.548.345 Buildings and infrastructures Mesin dan perlengkapan 50.668.590.467 4.879.335.193 101.651.993 30.444 55.446.304.111 Machineries and equipments Kendaraan 16.817.420.566 705.557.320 930.916.878 10.349.737 16.581.711.271 Vehicles Peralatan kantor 17.958.566.008 420.958.030 10.121.875 473.719 18.369.875.882 Office equipments Sub-total 144.826.501.357 10.993.358.343 1.088.690.746 11.729.345 154.719.439.609 Sub-total Sewa pembiayaan Finance lease Kendaraan 1.014.150.752 629.617.612 - 5.340.370 1.649.108.734 Vehicles T o t a l 145.840.652.109 11.622.975.955 1.088.690.746 6.388.975 156.368.548.343 T o t a l Nilai buku 145.278.949.208 148.281.500.277 Net book value