Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued

Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 13

1. UMUM lanjutan

1. GENERAL continued

e. Entitas Anak lanjutan

e. Subsidiaries continued

e.2 PT Bukaka Energi lanjutan e.2 PT Bukaka Energi continued e.2.3 PT Mappung Hydro Power lanjutan e.2.3 PT Mappung Hydro Power continued Jumlah Amount Rp Harga perolehan Purchase price 2.475.000 Nilai buku kepemilikan PT Mappung Hydro Power pada tanggal akuisisi net book of PT Mappung Hydro Power at acquisition date 621.777 Selisih nilai transaksi restrukturisasi antar entitas sepengendali The difference a restructuring transaction among entities under common 3.096.777 Akta perubahan pemegang saham PT Mappung Hydro Power telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor: AHU-0133764.40.80.2014 tanggal 19 Desember 2014. The deed of stockholder’s changed PT Mappung Hydro Power has been approved by The Ministry of Justice and Human Rights in Indonesia Number: AHU-0133764.40.80.2014 dated December 19, 2014. e.2.4 PT Usu Hydro Power e.2.4 PT Usu Hydro Power Berdasarkan Akta Pernyataan Keputusan Pemegang Saham No. 5 yang dibuat oleh Notaris Andy Azis, S.H., pada tanggal 17 Desember 2014, PT Bukaka Energi mengakuisisi 99 kepemilikan saham PT Usu Hydro Power dengan nilai transaksi Rp2.475.000. Based on deed of Stockholders’ Meeting No. 5 of Notary Andy Azis, S.H., dated December 17, 2014, PT Bukaka Energi acquired 99 shares ownership of PT Usu Hydro Power with transaction value Rp2,475,000. Jumlah Amount Rp Harga perolehan Purchase price 2.475.000 Nilai buku kepemilikan PT Usu Hydro Power pada tanggal akuisisi net book of PT Usu Hydro Power at acquisition date 1.196.455 Selisih nilai transaksi restrukturisasi antar entitas sepengendali The difference a restructuring transaction among entities under common 1.278.545 Akta perubahan pemegang saham PT Mappung Hydro Power telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor: AHU-0133842.40.80.2014 tanggal 19 Desember 2014. The deed of stockholder’s changed PT Mappung Hydro Power has been approved by The Ministry of Justice and Human Rights in Indonesia Number: AHU-0133842.40.80.2014 dated December 19, 2014. Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 14

1. UMUM lanjutan

1. GENERAL continued

e. Entitas Anak lanjutan

e. Subsidiaries continued

e.2 PT Bukaka Energi lanjutan e.2 PT Bukaka Energi continued Pembayaran atas pembelian saham – saham tersebut dilakukan oleh PT Bukaka Energi dengan cara menyetorkan dana ke PT Anoa Hydro Power, PT Sakita Hydro Power, PT Usu Hydro Power dan PT Mappung Hydro Power sebagai pelunasan setoran modal PT Bukaka Teknik Utama Tbk. yang belum disetorkan sebelumnya. Payment for the purchased of shares was conducted by PT Bukaka Energi with fund deposit to PT Anoa Hydro Power, PT Sakita Hydro Power, PT Usu Hydro Power and PT Mappung Hydro Power as repayment of paid in capital PT Bukaka Teknik Utama Tbk. that has not been deposited before. Sesuai dengan PSAK No. 38 Revisi 2012, “Kombinasi Bisnis Entitas Sepengendali” sehubungan dengan selisih nilai transaksi restrukturisasi antar entitas sepengendali dicatat sebagai tambahan modal disetor lainnya. Accordance to PSAK No. 38 Revised 2012, “Business Combination of Entities Under Common Control” related to the difference of restructuring transaction value between subsidiaries written as additional paid in capital. e.3 PT Bukaka Forging Industries e.3 PT Bukaka Forging Industries Kepemilikan Langsung Direct Ownership Pada tanggal 22 Desember 2014, PT Bukaka Teknik Utama, Tbk. mengakuisisi 96,81 kepemilikan saham PT Bukaka Forging Industries dari PT Indonesia Harapan Masa perusahaan berelasi dengan nilai transaksi Rp47.500.000. Berdasarkan Akta No. 9 tanggal 22 Desember 2014 oleh Notaris Andy Azis, S.H., di Tangerang tentang Pernyataan Keputusan Pemegang Saham mengenai Pengalihan Saham dari PT Indonesia Harapan Masa kepada PT Bukaka Teknik Utama, Tbk. On December 22, 2014, PT Bukaka Teknik Utama, Tbk acquired 96,81 shares ownership of PT Bukaka Forging Industries from PT Indonesia Harapan Masa related parties with transaction value Rp47,500,000. Based on Deed No. 9 dated December 22, 2014 by Notary Andy Azis, S.H., at Tangerang about Decision Statement of Shares Ownership regarding to transfered shares from PT Indonesia Harapan Masa to PT Bukaka Teknik Utama, Tbk. Jumlah Amount Rp Harga perolehan Purchase price 47.500.000 Nilai buku kepemilikan PT Bukaka Forging Industries pada tanggal akuisisi net book of PT Bukaka Forging Industries at acquisition date 48.813.333 Selisih nilai transaksi restrukturisasi antar entitas sepengendali The difference a restructuring transaction among entities under common 1.313.333 Akta perubahan pemegang saham PT Bukaka Forging Industries telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor: AHU-48313.40.22.2014 tanggal 22 Desember 2014. The deed of stockholder’s changed PT Bukaka Forging Industries has been approved by The Ministry of Justice and Human Rights in Indonesia Number: AHU- 48313.40.22.2014 dated December 22, 2014. Transaksi pembelian tersebut dicatat dengan menggunakan metode penyatuan kepentingan karena merupakan transaksi restrukturisasi antara entitas sepengendali, sesuai dengan PSAK 38 Revisi 2012 “Kombinasi Bisnis Entitas Sepengendali”. The purchase transaction is recorded using the pooling of interest method due to the transaction is a restructuring transaction among entities under common control in accordance with PSAK 38 Revised 2012 “Business Combination of Entities under Common Control”.