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PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 116 Rp Rp 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Jumlah Liabilitas Total Liabilities Manufaktur Manufacturing Dalam Negeri 470.292.257.360 51,09 449.392.086.312 52,46 Domestic Luar Negeri 67.685.377.332 7,35 68.640.313.764 8,01 Overseas Distribusi Distribution Dalam Negeri 204.447.125.617 22,21 174.872.936.290 20,41 Domestic Luar Negeri 32.507.768.492 3,53 32.232.378.148 3,76 Overseas Real Estate 145.649.072.966 15,82 131.553.536.667 15,36 Real estate 920.581.601.767 100,00 856.691.251.181 100,00 Eliminasi 320.303.833.200 278.338.520.975 Elimitation Jumlah 600.277.768.567 578.352.730.206 Total Laporan laba rugi dan penghasilan komprehensif lain konsolidasian Consolidated statements of profit or loss and other comprehensive income Manufaktur Distribusi Real Estate Eliminasi Konsolidasian Manufacture Distribution Real Estate Elimination Consolidation Penjualan 252.334.323.743 179.386.392.910 13.920.495.120 181.796.045.493 263.845.166.280 Sales Beban Pokok Penjualan 185.262.066.871 158.348.202.596 7.394.293.354 177.633.047.910 173.371.514.911 Cost Of Goods Sold Laba Bruto 67.072.256.872 21.038.190.314 6.526.201.766 4.162.997.583 90.473.651.369 Gross Profit Beban Lain-lain - Neto 27.036.214.572 21.916.906.978 7.374.608.858 2.027.244.864 54.300.485.544 Other Expenses - Net Laba Sebelum Pajak 40.036.042.300 878.716.664 848.407.092 2.135.752.719 36.173.165.825 Profit Before Income Beban Pajak Penghasilan 9.262.691.998 26.431.671 -- -- 9.236.260.327 Income Tax Expense Laba Tahun Berjalan 30.773.350.302 852.284.993 848.407.092 2.135.752.719 26.936.905.498 Profit for The Year Pendapatan Komprehensif Other Comprehensive Lain 577.414.845 462.297.528 -- -- 1.039.712.373 Income Total Laba Komprehensif Total Comprehensive Income Tahun Berjalan 31.350.765.147 389.987.465 848.407.092 2.135.752.719 27.976.617.871 for The Year Kepentingan Non Pengendali 18.601.547 667.566 416.152.094 -- 398.218.113 Non-Controlling Interests Laba Komprehensif Tahun Berjalan Comprehensive Income for yang Diatribusikan Kepada Pemilik the Current Year Attributable Entitas Induk 31.332.163.600 389.319.899 432.254.998 2.135.752.719 28.374.835.984 to Owners of the Parent 31 Maret 2016 March 31, 2016 Manufaktur Distribusi Real Estate Eliminasi Konsolidasian Manufacture Distribution Real Estate Elimination Consolidation Penjualan 785.948.997.107 649.023.950.038 265.770.217.518 552.904.785.897 1.147.838.378.766 Sales Beban Pokok Penjualan 627.949.715.004 565.002.036.531 116.645.393.298 532.581.639.225 777.015.505.608 Cost Of Goods Sold Laba Bruto 157.999.282.103 84.021.913.507 149.124.824.220 20.323.146.672 370.822.873.158 Gross Profit Beban Lain-lain - Neto 105.630.919.304 77.534.702.856 41.201.217.694 748.833.032 223.618.006.822 Other Expenses - Net Laba Sebelum Pajak 52.368.362.799 6.487.210.651 107.923.606.526 19.574.313.640 147.204.866.336 Profit Before Income Beban Pajak Penghasilan 15.209.121.561 2.236.668.800 -- -- 17.445.790.361 Income Tax Expense Laba Tahun Berjalan 37.159.241.238 4.250.541.851 107.923.606.526 19.574.313.640 129.759.075.975 Profit for The Year Pendapatan Komprehensif Other Comprehensive Lain 5.634.198.257 606.516.159 1.151.242.000 8.694.637 6.187.618.735 Income Total Laba Komprehensif Total Comprehensive Income Tahun Berjalan 31.525.042.981 4.857.058.010 106.772.364.526 19.583.008.277 123.571.457.240 for The Year Kepentingan Non Pengendali 20.017.536 4.911.449 52.937.599.439 569.374.788 52.393.153.636 Non-Controlling Interests Laba Komprehensif Tahun Berjalan Comprehensive Income for yang Diatribusikan Kepada Pemilik the Current Year Attributable Entitas Induk 31.505.025.445 4.852.146.561 53.834.765.087 19.013.633.489 71.178.303.604 to Owners of the Parent 31 Desember 2015 December 31, 2015 PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 117 35. Manajemen Risiko Keuangan 35. Financial Risks Management

b. Faktor dan Kebijakan Manajemen Risiko Keuangan

a. Factors and Financial Risk Management Policies

Pada aktivitas operasi, investasi dan pembiayaan, Grup dihadapi beberapa risiko keuangan: risiko kredit, risiko likuiditas dan risiko market. Risiko tersebut di definisikan sebagai berikut: In operating, investing and financing activities, the Group is facing several financial risks: credit risk, liquidity risk and market risk. The risk is defined as follows: • Risiko kredit: kemungkinan yang dilakukan pelanggan untuk tidak membayar seluruh atau sebagian dari pinjaman atau tidak membayar dalam waktu yang ditentukan yang dapat mengakibatkan kerugian bagi Perusahaan. • Risiko likuiditas: Grup mendefinisikan risiko ini sebagai kolektabilitas dari piutang dagang seperti yang di jelaskan di atas, sehingga mengalami kesullitan dalam pemenuhan kewajiban terkait dengan liabilitas keuangan. • Risiko pasar: saat ini tidak ada risiko pasar selain risiko suku bunga dan risiko mata uang yang dimana Perusahaan tidak berinvestasi di instrumen keuangan dalam perkembangan bisnis. • Credit risk: the possibility that customers do not pay all or part of the loan or not paid within the specified time which may result in losses for the Company. • Liquidity risk: The Group defines this as collectibility risk of trade receivables as described above, that creating the difficulty in fulfillment of the obligations associated with financial liabilities. • Market risk: there are currently no market risk in addition to interest rate risk and currency risk which the Company does not invest in financial instruments in business development. Dalam rangka efektif mengelola risiko, Direksi telah menyetujui beberapa strategi untuk mengelola risiko keuangan, yang sejalan dengan tujuan perusahaan. Pedoman ini mengatur tujuan dan tindakan yang harus diambil dalam rangka mengelola risiko keuangan yang dihadapi Perusahaan. In order to effectively manage risk, the Board of Directors has approved several strategies to manage financial risk, which is in line with company objectives. These guidelines set goals and actions to be taken in order to manage the financial risks faced by the Company. Pedoman utama dari kebijakan ini adalah sebagai berikut The main guidelines of this policy are as follows: • Meminimalkan tingkat suku bunga, mata uang dan risiko pasar untuk seluruh transaksi. • Memaksimalkan penggunaan lindung nilai alami sebanyak mungkin saling hapus penjualan dan biaya serta hutang dan piutang dalam mata uang yang sama. Strategi yang sama dilakukan sehubungan dengan risiko suku bunga. • Seluruh aktivitas manajemen risiko keuangan dilakukan dan dimonitor pada tingkat pusat. • Seluruh aktivitas manajemen risiko keuangan dilakukan secara bijaksana dan • Minimize interest rate, currency and market risk for the entire transaction. • Maximize the use of natural hedge as much as possible for offsetting sales and expenses as well as trade payable and trade receivable in the same currency. The same strategy is in relation to interest rate risk. • All financial risk management activities performed and monitored at the central level. • All financial risk management activities PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 118 konsisten serta mengikuti praktek pasar terbaik. • Perusahaan dapat berinvestasi dalam saham atau instrumen serupa hanya dalam kasus kelebihan likuiditas sementara, dan transaksi tersebut harus disahkan oleh Dewan Direksi. carried out wisely and consistently and follow the best market practices. • The Company may invest in shares or similar instruments only in the case of temporary excess liquidity, and the transaction must be approved by the Board of Directors. Tabel berikut menyajikan nilai tercatat aset dan liabilitas keuangan yang tercatat pada tanggal 31 Maret 2016 dan31 Desember 2015: The following table presents the carrying value of assets and financial liabilities recorded on March 31, 2016 and December 31, 2015: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Tidak Diaudit Diaudit Unaudited Audited Rp Rp Aset Keuangan Financial Assets Pinjaman dan Piutang: Loans and Receivables: Kas dan Setara Kas 124.627.212.894 121.769.321.332 Cash and Cash Equivalents Piutang Usaha Trade Receivables Pihak Berelasi 25.409.723.291 23.181.977.106 Related Parties Pihak Ketiga 143.218.548.542 128.936.275.955 Third Parties Piutang Pihak Berelasi Non Usaha 3.885.652 2.398.837 Due from Related Parties Non - Trade Aset Keuangan Lancar Lainnya 907.534.772 643.857.472 Other Current Financial Assets Aset Keuangan Tidak Lancar Lainnya 4.674.184.049 5.520.475.840 Other Non-current financial assets Total 298.841.089.200 280.054.306.542 Total Liabilitas Keuangan Financial Liabilities Diukur Pada Biaya Perolehan Diamortisasi: Measured at Amortized Cost: Utang Bank 204.800.481.692 205.592.151.445 Bank Loans Utang Usaha Trade Payables Pihak Ketiga 87.431.175.001 81.098.784.853 Third Parties Utang Pihak Berelasi Non-Usaha -- 4.133.800 Debt Non-Trade Related Parties Liabilitas Keuangan Lainnya 13.469.056.233 14.929.404.085 Other Financial Liabilities Beban Akrual 21.406.357.951 19.513.733.783 Accrued Expense Liabilitas Jangka Panjang yang Long-Term Liabilities Jatuh Tempo dalam 1 Tahun: Due within One Year: Pinjaman Bank 25.737.676.667 28.590.966.667 Bank Borrowings Utang Sewa Pembiayaan 4.804.070.233 4.071.487.692 Finance Lease Payable Pinjaman Jangka Panjang setelah Long Term Loans net of dikurangi bagian yang jatuh tempo portion due dalam 1 tahun within one year Pinjaman Bank 67.152.172.125 72.027.172.125 Bank Borrowings Utang Sewa Pembiayaan 24.647.551.891 26.297.132.585 Finance Lease Payable Liabilitas Keuangan Jangka Other Long-Term Panjang Lainnya 3.098.211.937 3.128.661.287 Financial Liabilities Total 452.546.753.730 455.253.628.322 Total