PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA OTHER ACCOUNT RECEIVABLES TO THIRD PERSEDIAAN INVENTORIES

PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 38 - 1 Januari 30 Juni 31 Desember January 1, 2011 June 30, December 31, 31 Desember 2012 2011 December 31, 2010 USD USD USD c Berdasarkan mata uang c By currency Dollar Amerika Serikat 26.951.462 24.153.067 15.416.657 U.S. Dollar Rupiah 2.005.922 4.380.808 1.885.073 Rupiah Dollar Singapura 13.265 13.043 13.166 Singapore Dollar Jumlah 28.970.649 28.546.918 17.314.896 Total Penyisihan piutang ragu-ragu 1.035.033 1.034.073 957.924 Allowance for doubtful accounts Jumlah 27.935.616 27.512.845 16.356.972 Total Changes in allowance for Mutasi penyisihan piutang ragu - ragu: doubtful accounts: Saldo awal periode 1.034.073 957.924 1.143.010 Balance at beginning of period Penambahan Pemulihan 960 76.149 185.086 Additions Recovery Saldo akhir periode 1.035.033 1.034.073 957.924 Balance at end of period Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang pihak ketiga adalah cukup. Management believes that the allowance for doubtful receivables from third parties is adequate. Penyisihan piutang ragu-ragu terhadap piutang pihak berelasi tidak dibentuk karena manajemen berpendapat seluruh piutang tersebut dapat ditagih. No allowance for doubtful accounts was provided on receivables from related parties as management believes that such receivable are fully collectible. Manajemen Perusahaan telah menjaminkan piutang usaha atas liabilitas jangka panjang bank Catatan 13 dan 18. The Company management have pledged its accounts receivable as collateral for long-term bank loan Notes 13 and 18.

7. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA

7. OTHER ACCOUNT RECEIVABLES TO THIRD

PARTIES 1 Januari 30 Juni 31 Desember January 1, 2011 June 30, December 31, 31 Desember 2012 2011 December 31, 2010 USD USD USD PT Dian Perkasa Shipyard 620.253 648.434 653.987 PT Dian Perkasa Shipyard Karyawan 29.259 30.641 38.049 Employees Lain-lain 110.680 57.465 16.215 Others Jumlah 760.192 736.540 708.251 Total Piutang lain-lain dari PT Dian Perkasa Shipyard, merupakan piutang kepada pemegang saham minoritas PT Mitra Jaya Offshore. Other account receivables from PT Dian Perkasa Shipyard, represents a receivable to minority shareholder of PT Mitra Jaya Offshore. Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang lain-lain tidak diperlukan karena manajemen berpendapat seluruh piutang dapat ditagih. Management believes that all other receivables are collectible therefore no allowance for doubtful accounts has been provided. PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 39 -

8. PERSEDIAAN

8. INVENTORIES

1 Januari 30 Juni 31 Desember January 1, 2011 June 30, December 31, 31 Desember 2012 2011 December 31, 2010 USD USD USD Bahan bakar 1.568.945 1.356.702 51.984 Fuel Suku cadang 2.078.825 1.243.167 - Spareparts Jumlah 3.647.770 2.599.869 51.984 Total Manajemen berkeyakinan tidak terdapat penurunan nilai persediaan. Management believes that there is no decline in value of inventories. Pada tanggal 30 Juni 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010, tidak ada persediaan yang digunakan sebagai jaminan atas pinjaman bank. As of June 30, 2012, December 31, 2011 and January 1, 2011December 31, 2010, no inventories were used as collateral for bank loan.

9. UANG MUKA DAN BEBAN DIBAYAR DIMUKA