INVESTMENTS IN SHARES OF STOCK OF

C riteria Explanation Page

VII. Corporate Social Responsibility

1. Explanation of corporate social responsibility related to the environment Information includes: 1. Policy, 2. Activities, and 3. Financial impact of activities related to the environment program, such as the use of environment-friendly and recyclable materials and energy, the company’s waste management system, and so on 4. Certiicates held in relation to environmental management 210-215 2. Explanation of corporate social responsibility related to human resources and occupational health safety Information includes: 1. Policy, 2. Activities; and 3. Financial impact of activities related to HR and OHS practices, such as gender equality and equal work opportunities, occupational safety facilities, employee turnover rate, work accident rate, training, and so on 216-231 3. Explanation of corporate social responsibility related to social and community development Information includes: 1. Policy, 2. Activities; and 3. Financial impact of activities related to social and community development, such as the use of local workforce, empowerment of communities in the vicinity of the company, improvement of social facilities and infrastructure, other donations, and so on 232-237 4. Explanation of corporate social responsibility related to consumer responsibility Information includes: 1. Policy, 2. Activities; and 3. Financial impact of activities related to product responibility, such as consumer health and safety, product information, facilities, number and handling of consumer complaints, and so on 238-244

VIII. audited Financial Report

1. Annual Financial statements included in the Annual Report must be prepared in accordance with the accounting standards in Indonesia that have been audited by an Accountant. Financial statements must include a statement regarding the responsibility for the Financial Statements as stipulated in the Regulation No. VIII.G.11 or Regulation No. X.E.1. 245 2. Statement Letter from the Board of Directors regarding the Board of Directors’ responsibility to the Financial Statements Compliance with Bapepam regulation-LK No.VIII.G.11 regarding the Board of Director’s Responsibility of the Financial Statements. 247 3. Opinion of Independent Auditor of Financial Statements 249-251 4. Description of Independent Auditor’s opinion Description includes: 1. Name signature 2. Audit report date 3. License number of the Public Accountant Firm and license number of the Public Accountant 251 C riteria Explanation Page 5. Full Financial Statements Includes all elements of the Financial Statements: 1. Balance sheet 2. Comprehensive income statement 3. Report on changes in equity 4. Cash low statement 5. Notes to the inancial statement 6. Financial position at the beginning of the comparative periods presented if the company implemented an accounting policy retrospectively or restated an account in the inancial statement, or if the company reclassiied inancial statement accounts if relevant 252-253 254-255 256 257 258-476 NA 6. Disclosure in notes to the Financial Statement when the company applies an accounting policy retrospectively or restates an account in the inancial statement or reclassiies an account in the inancial statement State whether or not there is disclosure according to SFAS NA 7. Comparison of proitability ratio Comparison of proit loss in the current and previous years 254-255 8. Cash low report Should fulill the following provisions: 1. Classiication of activities into three categories: operating, investing and inancing 2. Use of the direct method to report cash low from operating activities 3. Separate presentation of cash income andor expenditure in the current year from operating, investing and inancing activities 4. Disclosure of non-cash activities in the notes to the inancial statement 257 257 257 387-388 9. Summary of accounting policy Includes at least the following: 1. Statement of compliance with SFAS 2. Basis of measurement and presentation of the inancial statement 3. Recognition of income and expense 4. Fixed assets 5. Financial instruments 268 268-317 295-296 288-290 274-286 10. Disclosure of related party transactions Items that must be disclosed: 1. Names of related parties, and nature of relationship with related parties 2. Value of transactions and percentage of total related income and expense 3. Balance and percentage of total assets or liabilities 4. Terms and conditions of related party transactions 396-397 397-398 398 396-400 11. Disclosures related to Taxation Items that must be disclosed: 1. Explanation of the relationship between tax expense income and accounting proit 2. Reconciliation between iscal and current tax assessment 3. Statement that the reconciled taxable proit is the basis for the annual corporate income tax return 4. Breakdown of deferred tax assets and liabilities recognized in the balance sheet for each period presented, and total deferred tax expense income recognized in the income statement if such amount is not shown in the total deferred tax assets or liabilities recognized in the inancial statement 5. Disclosure of whether or not there are any tax disputes 368-380 12. Disclosure of Fixed Assets Items that must be disclosed: 1. Depreciation method used 2. Explanation of whether fair value model or cost model have been adopted as accounting policy 3. Method and signiicant assumptions used in estimating the fair value of ixed assets revaluation model or disclosing the fair value of ixed assets cost model 4. Reconciliation of recorded gross amount and cumulative depreciation of ixed assets at the beginning and end of the period by showing addition, reduction and reclassiication 288-290 336-340