KOMBINASI BISNIS ENTITAS SEPENGENDALI BUSINESS

are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk periode 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 September 30, 2015 and for the period ended Expressed in millions of Rupiah, unless otherwise stated 48

4. KOMBINASI BISNIS ENTITAS SEPENGENDALI lanjutan

4. BUSINESS COMBINATION

OF ENTITIES UNDER COMMON CONTROL continued Tahun 2013 lanjutan: Year 2013 continued: Imbalan yang dialihkan dan jumlah tercatat aset neto entitas anak terkait yang diperoleh tahun 2013 adalah sebagai berikut: The consideration amount and the carrying amount of the net assets of the acquired subsidiaries in 2013 are as follow: Selisih Nilai Kombinasi Bisnis Entitas Sepengendali Difference in Imbalan Jumlah Tercatat Value of Business yang Dialihkan dari Aset Neto Combination of Consideration Carrying Amount Entities under Amount of Net Assets Common Control PT Selamat Sempana Perkasa 44.945 48.254 3.309 PT Selamat Sempana Perkasa PT Prapat Tunggal Cipta 50.601 54.092 3.491 PT Prapat Tunggal Cipta Total 95.546 102.346 6.800 Total Transaksi penyertaan saham pada SSP, PTC dan CMG ini telah memenuhi ketentuan yang dipersyaratkan dalam Peraturan BAPEPAM LK No. IX.E.1 tentang Transaksi Affiliasi dan Benturan Kepentingan Transaksi Tertentu. The investment transaction in SSP, PTC and CMG has complied with the Rule of BAPEPAM LK No. IX.E.1 regarding Transactions with Affiliated Parties and Conflicts of Interest on Certain Transactions. Perbedaan antara imbalan yang dialihkan dan jumlah tercatat aset neto entitas yang diakuisisi disajikan sebagai bagian dari akun “Tambahan Modal Disetor - Neto” pada laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2014 dan 2013. Laporan posisi keuangan konsolidasian pada tanggal 1 Januari 201431 Desember 2013 telah disajikan kembali seolah-olah bisnis kombinasi tersebut terjadi sejak awal periode entitas dalam pengendalian Catatan 2d. Penyesuaian bagian kepentingan Perusahaan atas aset neto SSP, PTC dan CMG disajikan pada “Ekuitas Merging Entities” pada laporan posisi keuangan konsolidasian. Laba neto dari entitas anak yang diperoleh dicatat sebagai “Laba Merging Entities” pada laporan laba rugi komprehensif konsolidasian tahun 2014. The difference between consideration amount and the carrying amount of net assets ofentities acquired were presented as part of “Additional Paid-in Capital - Net” inthe consolidated statements of financial position as of December 31, 2014 and 2013. The consolidated statements of financial positions as of January 1, 2014December 31, 2013 has been restated as if such combination has been incurred since the beginning of the combined entites under common control Note 2d.The adjustments that pertain to the Company in net assets of SSP, PTC and CMG is presented in “Merging Entities’ Equity” in the consolidated statements of financial position. The net income of the acquired subsidiaries were recorded as “Merging Entities’ Income” in the 2014 consolidated statements of comprehensive income. are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk periode 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 September 30, 2015 and for the period ended Expressed in millions of Rupiah, unless otherwise stated 49 5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS Kas dan setara kas terdiri dari: Cash and cash equivalents are as follows: 1 Januari 2014 31 Desember 2013 31 Desember 2014 January 1, 2014 December 31, 2014 December 31, 2013 Disajikan Kembali - Disajikan Kembali - Catatan 2n Catatan 2n 30 September 2015 As Restated - As Restated - September 30, 2015 Note 2n Note 2n Kas Cash on hand Rupiah 964 3.302 2.289 Rupiah Dolar Amerika Serikat 147 253 488 United States Dollar Ringgit Malaysia 188 - - Malaysian Ringgit Dolar Australia 7 - - Australian Dollar Sub-total 1.306 3.555 2.777 Sub-total Bank - pihak ketiga Cash in bank - third party Rupiah Rupiah PT Bank Central Asia Tbk 6.931 5.956 6.875 PT Bank Central AsiaTbk PT Bank Mandiri Persero Tbk 6.408 17.784 22.152 PT Bank Mandiri Persero Tbk PT Bank Mizuho Indonesia 126 101 3.362 PT Bank Mizuho Indonesia Dollar Amerika Serikat United States Dollar PT Bank Mizuho Indonesia 50.486 3.891 182 PT Bank Mizuho Indonesia PT Bank Mandiri Persero Tbk 22.995 9.269 14.981 PT Bank Mandiri PerseroTbk Citibank Bhd 2.625 - - Citibank Bhd Standard Chartered Bank Bhd 462 - - Standard Chartered Bank Bhd Maybank Bhd 11 - - Maybank Bhd Yen Jepang Japanese Yen PT Bank Mandiri Persero Tbk 1.215 653 1.112 PT Bank Mandiri PerseroTbk PT Bank Mizuho Indonesia 33 28 27 PT Bank Mizuho Indonesia Dollar Singapura Singaporean Dollar PT Bank Mandiri Persero Tbk 2.748 323 26 PT Bank Mandiri PerseroTbk Dolar Australia Australian Dollar ANZ Bank 2.225 - - ANZ Bank Ringgit Malaysia Malaysian Ringgit Public Bank Bhd 12.186 - - Public Bank Bhd Maybank Bhd 6.521 - - Maybank Bhd OCBC Bank Bhd 2.134 - - OCBC Bank Bhd Standard Chartered Bank Bhd 256 - - Standard Chartered Bank Bhd RHB Bank Bhd 183 - - RHB Bank Bhd United Overseas Bank Bhd 94 - - United Overseas Bank Bhd Hong Leong Bank Bhd 1 - - Hongleong Bank Bhd Yuan Cina Chinese Yuan PT Bank Central Asia Tbk - - 14 PT Bank Central Asia Tbk Sub-total 117.640 38.005 48.731 Sub-total Deposito Berjangka Time Deposits Rupiah Rupiah PT Bank Mandiri Persero Tbk 15.900 34.300 5.000 PT Bank Mandiri Persero Tbk Maybank Bhd 1.639 - - Maybank Bhd PT Bank Rakyat Indonesia Syariah - - 18.000 PT Bank Rakyat Indonesia Syariah PT Bank QNB Indonesia Tbk - - 9.000 PT Bank QNB Indonesia Tbk PT Bank Tabungan Pensiunan PT Bank Tabungan Pensiunan Nasional - - 6.800 Nasional PT Bank Dinar Indonesia - - 4.500 PT Bank Dinar Indonesia Sub-total 17.539 34.300 43.300 Sub-total Total 136.485 75.860 94.808 Total