Umum dan Administrasi General and Administrative

PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 60 26. Laba Rugi per Saham

26. Earnings Loss per Share

Perhitungan laba rugi per saham dasar pada tanggal 30 Juni 2016 dan 2015 adalah sebagai berikut: A computation of basic earnings loss per share as of June 30, 2016 and 2015 are as follows: 2016 2015 USD USD Laba Rugi yang Diatribusikan kepada Income Loss Attributable to Equity Holder Pemilik Entitas Induk 626,614 665,225 of the Parent Entity Rata-rata Tertimbang Jumlah Saham Biasa yang Beredar Weighted Average Number of Outstanding Common Share Setelah Mempertimbangkan Pengaruh Retrospektif After Considering the Effect of Distribution of Stock Dividends pembagian dividen saham tahun 2014 4,038,011,640 4,033,622,175 in 2014 which were applied retrospectively Laba Rugi Per Saham Dasar - Dalam USD Penuh 0.00016 0.00016 Basic Earnings Loss per Share - Full USD Laba Rugi Per Saham Dasar - Dalam Sen USD 0.016 0.016 Basic Earnings Loss per Share - in Cent USD Laba Rugi yang Digunakan sebagai Pembilang Income Used as the Numerator in Calculating Perhitungan Laba Rugi Per Saham Dasar dan Per Saham Dilusian 626,614 665,225 Basic Earning Per Share and Diluted Loss Earning per Share Rata-rata tertimbang Efek Dilusi - MESOP -- 9,928,770 Weighted Average Dilution Effect - MESOP Weighted Average Outstanding Common Share Rata-rata tertimbang Jumlah Saham setelah Efek Dilusian 4,038,011,640 4,043,550,945 after Dilution Effects Laba Rugi Per Saham Dilusian - Dalam USD Penuh 0.00016 0.00016 Diluted Earnings Loss per Share - in Full USD Laba Rugi Per Saham Dilusian - Dalam Sen USD 0.016 0.016 Diluted Earnings Loss per Share - in Cent USD Dalam perhitungan laba rugi per saham dilusian, rata- rata tertimbang jumlah saham disesuaikan dengan memperhitungkan dampak dari opsi saham. In the calculation of diluted earnings loss per share, the outstanding weighted average number of share is adjusted by calculating the effects of stock option. 27. Aset dan Liabilitas Keuangan 27. Financial Assets and Liabilities Dalam Mata Uang Asing in Foreign Currencies IDR SGD BND Setara US Dolar Equivalent US Dollar Kas dan Setara Kas 18,941,428,624 120,489 80,796 1,586,350 Cash and Cash Equivalents Piutang Usaha 68,424,983,068 -- -- 5,191,577 Accounts Receivable 87,366,411,692 120,490 80,796 6,777,927 Utang Usaha 16,710,663,995 913,965 -- 1,945,418 Accounts Payable Liabilitas Keuangan Lainnya 1,017,087,815 -- -- 77,169 Other Financial Liabilities 17,727,751,810 913,965 -- 2,022,587 Aset Bersih 69,638,659,882 793,475 80,796 4,755,340 Assets - Net IDR SGD BND Setara US Dolar Equivalent US Dollar Kas dan Setara Kas 28,972,389,096 148,863 109,325 2,282,713 Cash and Cash Equivalents Piutang Usaha 23,504,933,589 6,474 -- 1,708,449 Accounts Receivable 52,477,322,685 155,337 109,325 3,991,162 Utang Usaha 14,220,217,080 779,956 -- 1,582,146 Accounts Payable Liabilitas Keuangan Lainnya 869,369,874 -- -- 63,021 Other Financial Liabilities 15,089,586,954 779,956 -- 1,645,167 Aset Bersih 37,387,735,731 624,619 109,325 2,345,995 Assets - Net 2016 2015 Tidak ada aktivitas lindung nilai mata uang asing secara formal sampai dengan 30 Juni 2016 Catatan 28. There are no formal currency hedging arrangements in place as at June 30, 2016 Note 28. 28. Manajemen Risiko Keuangan dan Permodalan

28. Financial and Capital Risks Management a. Kebijakan Manajemen Risiko

a. Risk Management Policies

Dalam menjalankan aktivitas operasi, investasi dan pendanaan, Grup menghadapi risiko keuangan yaitu risiko kredit, risiko likuiditas dan risiko pasar dan mendefinisikan risiko-risiko sebagai berikut: In its operating, investing and financing activities, the Group is exposed to the following financial risks: credit risk, liquidity risk and market risk and defines those risks as follows: