MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued

The original financial statements included herein are in Indonesian language. PT SAMINDO RESOURCES TBK Dahulu PT MYOH TECHNOLOGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DENGAN ANGKA PERBANDINGAN PADA TANGGAL 1 JANUARI 2011 31 DESEMBER 2010 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMINDO RESOURCES TBK Formerly PT MYOH TECHNOLOGY Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 WITH COMPARATIVE FIGURE AS OF JANUARY 1, 2011 DECEMBER 31, 2010 Expressed in thousands of Rupiah, unless otherwise stated 114

37. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI

TRANSAKSI RESTRUKTURISASI ANTARA ENTITAS SEPENGENDALI lanjutan 37. RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010 ARISING FROM RESTRUCTURING TRANSACTIONS AMONG ENTITIES UNDER COMMON CONTROL continued 2011 2011 Sebelum Setelah Penyajian Kembali Penyajian Kembali Before Restatement After Restatement LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION lanjutan continued LIABILITAS LIABILITIES LIABILITIES LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Pinjaman jangka pendek Short- term loan Pihak berelasi - - Related parties Pihak ketiga 136.020.000 181.360.000 Third parties Utang usaha Trade payables Pihak berelasi 10.555.016 43.190.491 Related parties Pihak ketiga 80.249.678 85.876.684 Third parties Utang lain-lain Other payables Pihak berelasi 24.465 51.800 Related parties Pihak ketiga 3.606.894 9.485.810 Third parties Utang pajak 2.243.652 3.135.405 Taxes payable Beban yang masih harus dibayar 5.681.105 5.894.212 Accrued expenses Bagian jangka pendek dari utang Current portion of long jangka panjang - 906.800 term debt Jumlah Liabilitas Jangka Pendek 238.380.810 329.901.202 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Utang kepada pihak yang berelasi Due to related parties Liabilitas diestimasi atas imbalan Estimated liability on kerja karyawan -Bersih 5.668.993 7.504.669 employee benefits - Net Jumlah Liabilitas Jangka Panjang 5.668.993 7.504.669 Total Non-Current Liabilities JUMLAH LIABILITAS 244.049.803 337.405.871 TOTAL LIABILITIES EKUITAS EQUITY Ekuitas yang dapat diatribusikan kepada Equity attributable to equity pemilik entitas induk holdersof the parent entity Modal saham - nilai nominal Rp25 nilai penuh Share capital -Rp25 full amount par value per saham pada 31 Desember 2011 per share as of December 31, 2011 Modal dasar - 5.500.000.000 saham Authorized capital - 5,500,000,000 shares Modal ditempatkan dan disetor- Issued and fully paid capital- 1.470.875.000 saham 294.175.000 294.175.000 1,470,875,000shares Tambahan modal disetor 295.750.570 295.750.570 Additional paid - in capital Difference in value of restructuring Selisih nilai transaksi restrukturisasi transactions among entities under Antara entitas sepengendali 337.566.022 337.566.022 common control Selisih kurs karena penjabaran Exchanges difference due to financial Laporan keuangan 1.170.935 1.177.788 statements translation Proforma ekuitas dari transaksi Proforma equities from restrukturing Restrukturisasi antara entitas transactions among entities Sepengendali - 281.423.048 under common control Defisit 72.098.620 72.098.620 Deficits Sub-jumlah 179.089.993 460.506.188 Sub-total The original financial statements included herein are in Indonesian language. PT SAMINDO RESOURCES TBK Dahulu PT MYOH TECHNOLOGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DENGAN ANGKA PERBANDINGAN PADA TANGGAL 1 JANUARI 2011 31 DESEMBER 2010 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMINDO RESOURCES TBK Formerly PT MYOH TECHNOLOGY Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 WITH COMPARATIVE FIGURE AS OF JANUARY 1, 2011 DECEMBER 31, 2010 Expressed in thousands of Rupiah, unless otherwise stated 115

37. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI

TRANSAKSI RESTRUKTURISASI ANTARA ENTITAS SEPENGENDALI lanjutan 37. RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010 ARISING FROM RESTRUCTURING TRANSACTIONS AMONG ENTITIES UNDER COMMON CONTROL continued 2011 2011 Sebelum Setelah Penyajian Kembali Penyajian Kembali Before Restatement After Restatement LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION lanjutan continued Kepentingan non-pengendali 169.812 918.884 Non-controlling interests Jumlah Ekuitas 179.259.805 461.425.072 Total Equity JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND EKUITAS 423.309.608 798.830.943 EQUITY STATEMENTS OF COMPREHENSIVE LAPORAN LABA RUGI KOMPREHENSIF INCOME Pendapatan 878.652.897 1.427.898.778 Revenues Beban pokok pendapatan 798.803.133 1.231.285.903 Cost of revenues Laba bruto 79.849.764 196.612.875 Gross profit Beban umum dan administrasi 34.018.400 50.034.642 General and administrative expenses Laba usaha 45.831.364 146.578.233 Operating income Pendapatan bunga 1.601.381 2.123.633 Interest income Beban bunga - 2.173.943 Interest expenses Laba selisih kurs 3.547.971 4.734.089 Gain on foreign exchanges differences Interest expenses and other Beban bunga dan keuangan 3.413.290 3.413.290 financing charges Laba penjualan aset tetap 448.668 898.119 Gain on sale of fixed assets Lain-lain-Bersih 6.035.882 6.896.974 Others-Net Laba sebelum pajak penghasilan 46.956.034 146.175.637 Income before income tax Beban pajak penghasilan Income tax expenses Kini 11.586.095 36.436.458 Current Tangguhan 577.048 483.943 Deferred Jumlah beban pajak penghasilan 12.163.143 36.920.401 Total income tax expenses Laba rugi Entitas Anak Pra-akuisisi Pre-acquisition income loss of subsidiary dari transaksi restrukturisasi arising from restructuring transaction antara entitas sepengendali 34.792.891 109.255.236 among entities under common control Laba rugi proforma dari transaksi Proforma income loss arising from Restrukturisasi restructuring transactions among Entitas sepengendali 41.183.677 115.456.520 entities under common control Rugi bersih 6.390.786 6.201.284 Net loss Pendapatan komprehensif lain - - Other Comprehensive income Jumlah rugi komprehensif 6.390.786 6.201.284 Total comprehensive loss