TRADE RECEIVABLES - THIRD PARTIES

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 50

12. INVESTASI JANGKA PANJANG Lanjutan

12. LONG-TERM INVESTMENT

Continued 2013 2012 Laba rugi investasi yang belum terealisasi atas efek tersedia untuk Gain loss on available for dijual tahun berjalan : sale investment current year: Serinus Energy Inc. SE 3.168.248.604 7.443.605.753 Serinus Energy Inc. SE Ninox Energy Ltd NEL 88.534.846 461.950.714 Ninox Energy Ltd NEL Jumlah 3.079.713.758 7.905.556.467 Total Akumulasi rugi investasi yang Accumulated unrealized loss on belum terealisasi atas efek tersedia available for sale investment untuk dijual tahun sebelumnya 67.441.168.455 75.346.724.922 previous year Jumlah 70.520.882.213 67.441.168.455 Total Pada awalnya, BCI, Entitas Anak memiliki investasi di Triton H ydrocarbons Pty Ltd “THP”. Pada tanggal 14 September 2009, Kulczyk Oil Ventures Inc. “KOV” menerima penawaran untuk mengambil alih lebih dari 75 saham di THP sebagai pertukaran atas saham biasa KOV yang baru dikeluarkan. Berdasarkan konstitusi THP, KOV diperbolehkan untuk mengambil alih sisa saham di THP melalui perpanjangan waktu penawaran dan hak “compulsary acquisition”. Dalam hal ini KOV menggunakan haknya dan mengakuisisi 100 saham di THP yang kemudian menjadi entitas anak yang dimiliki sepenuhnya oleh KOV. At the beginning, BCI, a Subsidiary has an investment in Triton Hydrocarbons Pty Ltd “THP”. On September 14, 2009, Kulczyk Oil Ventures Inc. “KOV” received an offer to acquire more than 75 shares in THP in exchange for newly issued common shares. Pursuant to the constitution of THP, KOV is allowed to acquire the remaining shares of THP through an extension of the offer and “compulsory acquisition rights”. KOV exercised its rights and acquired 100 shares in THP which became a wholly owned subsidiary of KOV. Berdasarkan dokumen penawaran yang di keluarkan oleh KOV pada tanggal 17 Agustus 2009, di sebutkan bahwa setiap satu lembar saham THP ditukar dengan 5,491 saham biasa dan 1 saham preferen seri A di KOV. 1 saham preferen akan di konversi menjadi 1 saham biasa Triton Petroleum Singapore Pte. Ltd, entitas anak dari THP. Pursuant to the offer to purchase issued by KOV dated August 17 2009, each ordinary share in THP was exchanged for 5.491 common shares and 1 preferred share series A in KOV. 1 preferred share later will be converted to 1 common share of Triton Petroleum Singapore Pte. Ltd., a subsidiary of THP. BCI melakukan pertukaran seluruh saham yang dimiliki di THP, dan sebagai pengganti BCI menerima 10.960.711 saham biasa dan 1.996.123 saham preferen di KOV sesuai dengan “ Compulsory Acquisition Notice ” tertanggal 2 Oktober 2009. Saham yang diakuisisi tidak memiliki nilai nominal. BCI disposed of its shares in THP and in exchange received 10,960,711 common shares and 1,996,123 preferred shares in KOV pursuant to the “Compulsory Acquisition Notice” dated October 2, 2009. The acquired shares have no par value. Berdasarkan harga IPO yang ditargetkan AS 1,00 per saham di KOV, saham-saham tersebut dinilai AS 12.956.834 AS 10.960.711 saham biasa dan AS 1.996.123 saham preferen. Based on the targeted IPO price at US 1.00 per share in KOV, the shares are valued at US 12,956,834 US10,960,711 common shares and US 1,996,123 preferred shares. PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 51

12. INVESTASI JANGKA PANJANG Lanjutan

12. LONG-TERM INVESTMENT

Continued Berdasarkan press realease yang diterbitkan oleh KOV, bahwa mulai tanggal 25 Mei 2010 saham biasa KOV telah diperdagangkan di Bursa Efek Warsaw dengan harga pembukaan AS 0,5854. Based on the press realease issued by KOV, it was announced on May 25, 2010 that the common shares of KOV started trading on the Warsaw Stock Exchange with the opening price of US0.5854. KOV SERINUS ENERGY INC Canada KOV SERINUS ENERGY INC Canada Akun ini merupakan investasi BCI di KOV Canada sebesar 10.960.711 lembar saham dengan kepemilikan sebesar 2,28 pada tahun 2013 dan 2012 . Perusahaan ini bergerak dalam bidang eksplorasi dan produksi minyak dan gas serta investasi. Pada akhir Juni 2013, KOV merger dengan Winstar dan berubah nama menjadi Serinus Energy Inc, jumlah saham diperkecil menjadi 10:1, total saham Serinus Energy Inc Rp 78.611.441, dan kepemilikan Bittlestone di Serinus Energy Inc adalah 1.096.071 lembar 1,94. Pada tanggal 31 Desember 2013 dan 2012, nilai wajar saham KOV sebesar AS 4.217.617 dan AS 4.632.382 mengalami kenaikan penurunan nilai sebesar AS 414.765 dan AS 871.856. Kenaikan penurunan nilai wajar dihitung berdasarkan nilai pasar saham di Bursa Efek Warsaw. This account is an investment of BCI in KOV Canada amounting to 10,960,711 shares with ownership of 2.28 in 2013 and 2012. This company is engaged in exploration and oil and gas production and investment. At the end of June 2013, KOV mergers with Winstar and changed its name to Serinus Energy Inc., the number of shares reduced to 10:1, the total stock Serinus Energy Inc. IDR 78,611,441, and ownership Bittlestone in Serinus Energy Inc is 1,096,071 pieces 1.94 . On December 31, 2013 and 2012, the fair values of KOV’s Share amounting to US 4,217,617 and US 4,632,382 have increased decreased below cost by US 414,765 and US 871,856. The increasing decreasing in value is calculated based on market value listed on the Warsaw Stock Exchange. NINOX ENERGY LIMITED NINOX ENERGY LIMITED Pada tanggal 30 Desember 2011, setiap saham biasa pada Triton Petroleum Pte. Ltd. “TPPL” dialihkan ke saham biasa Ninox Energy Limited “NEL”. Perusahaan bersedia memberikan sahamnya di TPPL dan sebagai gantinya Perusahaan menerima 4.436 saham biasa di NEL. On December 30, 2011, each of ordinary share in Triton Petroleum Pte. Ltd. “TPPL” was transferred for common shares in Ninox Energy Limited “NEL”. The Company disposed of its share in TPPL and in exchange received 4,436 common shares in NEL.