ADDITIONAL PAID-IN CAPITAL – NET

PT. SMR Utama Tbk Annual Report 2015 www.smrutama.com 132 The original consolidated financial statements included herein are in Indonesian language. PT SMR UTAMA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2015 Dan 2014 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT SMR UTAMA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Years Ended December 31, 2015 And 2014 Expressed in United States Dollar, unless otherwise stated 26. TAMBAHAN MODAL DISETOR – NETO

26. ADDITIONAL PAID-IN CAPITAL – NET

Saldo agio saham berasal dari selisih antara hasil penerimaan dari penawaran umum perdana saham atas 500.000.000 lembar saham kepada masyarakat pada harga Rp 600 per saham dengan nilai nominalnya Rp 100 per saham sebesar AS 27.917.365. Biaya yang terjadi sehubungan dengan penawaran umum tersebut adalah sebesar AS 1.297.912. balance of premium on share capital resulted from the difference between the proceeds from the initial public offering of 500,000,000 shares to the public at Rp 600 per share and the par value of the shares issued Rp 100 per share amounting to US 27,917,365. The costs incurred in relation to the public offering amounted to US 1,297,912. Saldo selisih nilai kombinasi bisnis entitas sepengendali sebesar AS 3.208.692 merupakan selisih antara antara biaya perolehan dengan nilai buku aset neto SMR, entitas anak, diperoleh melalui transaksi tanggal 17 Desember 2010 ketika Perusahaan melakukan penyertaan saham sebesar 94.700.000 saham sehingga menjadikan Perusahaan memiliki 99,68 kepemilikan saham di SMR. Kepemilikan mayoritas SMR sebelumnya dipegang oleh PT Alam Abadi Resources, pemegang saham Perusahaan, dengan 70 kepemilikan saham. Kombinasi bisnis entitas sepengendali dicatat dengan menggunakan metode pooling-of-interests. Pada tanggal 19 Desember 2014, Perusahaan melepaskan kepemilikan sahamnya atas SMR lihat Catatan 1c. The balance of business combination of entities under common control represents the difference amounting to US 3,208,692 between the acquisition cost and the book value of net assets of SMR, a Subsidiary, acquired on December 17, 2010 when the Company made an investment in 94,700,000 shares representing 99.68 shares ownership in SMR. The majority of the shares ownership in SMR was previously held by PT Alam Abadi Resources, the Company’s shareholder, with 70 shares ownership. Such business combination of entities under common control was recorded using the pooling-of-interests method. On December 19, 2014, the Company has divested its ownership over SMR see Note 1c.

27. PENDAPATAN