Pajak Penghasilan Final Final income Tax

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 36 7. Uang Muka dan Biaya Dibayar di Muka

7. Advances and Prepaid Expenses

2016 2015 USD USD Uang Muka Advances Docking, Pemeliharaan dan Operasi Kapal 71,969 236,897 Vessel Docking, Maintenance and Operational Lain-lain masing-masing dibawah USD20,000 55,646 20,777 Others each below USD20,000 Biaya Dibayar di Muka Prepaid Expenses Asuransi Kapal 384,716 156,897 Vessel Insurance Lain-lain masing-masing dibawah USD100,000 130,818 121,596 Others each below USD100,000 Total 643,149 536,167 Total 8. Investasi pada Entitas Asosiasi 8. Investment in Associates Persentase Nilai Penambahan Bagian Laba Nilai Kepemilikan Tercatat Penyertaan Rugi Tercatat Percentage Awal Tahun Addition of Share of Akhir Periode of Ownership Carrying Value Investment Profit Loss Carrying Value at Beginning of Associates at End of the Year of the Period USD USD USD USD Metode Ekuitas Equity Method Fast Offshore Supply Pte Ltd 26.90 23,586,243 -- 29,681 23,615,924 Fast Offshore Supply Pte Ltd Satria Samudra Pte Ltd 25.00 190,380 -- -- 190,380 Satria Samudra Pte Ltd Esswin Offshore Sdn Bhd 49.00 -- -- -- -- Esswin Offshore Sdn Bhd PT Salam Pacific Offshore 30.00 3,436,995 -- 539,931 3,976,926 PT Salam Pacific Offshore Total 27,213,618 -- 569,612 27,783,230 Total 2016 Persentase Nilai Penambahan Bagian Laba Nilai Kepemilikan Tercatat Penyertaan Rugi Tercatat Percentage Awal Tahun Addition of Share of Akhir Tahun of Ownership Carrying Value Investment Profit Loss Carrying Value at Beginning of Associates at End of the Year of the Year USD USD USD USD Metode Ekuitas Equity Method Fast Offshore Supply Pte Ltd 26.90 22,968,239 -- 618,004 23,586,243 Fast Offshore Supply Pte Ltd Satria Samudra Pte Ltd 25.00 190,380 -- -- 190,380 Satria Samudra Pte Ltd Esswin Offshore Sdn Bhd 49.00 -- 13,804 13,804 -- Esswin Offshore Sdn Bhd PT Salam Pacific Offshore 30.00 2,397,883 -- 1,039,112 3,436,995 PT Salam Pacific Offshore Total 25,556,502 13,804 1,643,312 27,213,618 Total 2015 Ringkasan informasi keuangan entitas asosiasi: A summary of financial information of associates: 30 Jun Jun 30, 2016 31 Des Dec 31, 2015 USD USD Jumlah Agregat: Aggregate Amount: Aset Lancar 23,908,642 22,612,362 Current Assets Aset Tidak Lancar 105,182,283 101,789,748 Non- Current Assets Liabilitas Jangka Pendek 23,862,337 26,760,579 Current Liabilities Liabilitas Jangka Panjang 25,713,613 20,583,413 Non- Current Liabilities 30 Jun Jun 30, 2016 30 Jun Jun 30, 2015 6 bulanmonths 6 bulanmonths USD USD Pendapatan Usaha 14,904,154 13,147,765 Revenues Laba Periode Berjalan 2,127,135 531,205 Income For The Period Pendapatan Komprehensif Lain -- -- Other Comprehensive Income Laba Komprehensif Periode Berjalan 2,127,135 531,205 Comprehensive Income For The Period 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 37 9. Saldo dan Transaksi dengan

9. Balances and Transactions with Pihak Berelasi

Related Parties a. Personil manajemen kunci Perusahaan adalah Dewan Komisaris dan Dewan Direksi seperti yang dirinci pada Catatan 1.b. a. Key management personel of the Company are the Board of Commissioners and Board of Directors as disclosed in Note 1.b. b. Transaksi dan saldo dengan pihak berelasi adalah sebagai berikut : b. Transactions and balances with related parties are as follows : 2016 2015 2016 2015 USD USD Piutang Usaha Accounts Receivable PT Pelayaran Era Indoasia Fortune 2,556,675 2,059,481 0.59 0.49 PT Pelayaran Era Indoasia Fortune PT Pelayaran Salam Bahagia 1,911,422 1,211,212 0.44 0.27 PT Pelayaran Salam Bahagia FOS Management Services Pte Ltd 143,800 485,500 0.03 0.11 FOS Management Services Pte Ltd Lain-lain Di bawah USD 250,000 172,216 543,528 0.04 0.12 Others Below USD 250,000 Total 4,784,113 4,299,721 1.10

0.98 Total

Piutang Pihak Berelasi Due from Related Party PT Salam Pacific Offshore 725,888 719,519 0.17 0.16 PT Salam Pacific Offshore Total 725,888 719,519 0.17

0.16 Total

Utang Usaha Accounts Payable PT Salam Pacific Offshore 934,212 901,911 0.52 0.47 PT Salam Pacific Offshore Fast Offshore Supply Pte Ltd 305,518 874,053 0.17 0.46 Fast Offshore Supply Pte Ltd Lain-lain Di bawah USD 100,000 291,260 68,039 0.16 0.04 Others Below USD 100,000 Total 1,530,990 1,844,003 0.84

0.96 Total

Utang Pihak Berelasi Due to Related Parties Fast Offshore Supply Pte Ltd 27,115,347 30,401,063 14.95 14.93 Fast Offshore Supply Pte Ltd Seacoral International Ltd 1,500,000 1,500,000 0.83 0.78 Seacoral International Ltd Total 28,615,347 31,901,063 15.78 16.63 Total Bagian Jangka Pendek 6,571,432 6,571,432 3.62 3.43 Current Portion Total Jangka Panjang 22,043,915 25,329,631 12.15

13.21 Total Long Term

Total AssetsTotal Liabilities Persentase Terhadap Total AsetTotal Liabilitas Percentage to 2016 2015 2016 2015 USD USD Pendapatan Revenue PT Pelayaran Salam Bahagia 2,879,099 1,009,354 5.93 1.87 PT Pelayaran Salam Bahagia Fast Offshore Supply Pte Ltd 163,821 43,776 0.34 0.08 Fast Offshore Supply Pte Ltd PT Pelayaran Era Indoasia Fortune 44,594 46,000 0.09 0.09 PT Pelayaran Era Indoasia Fortune PT Era Marinasia Fortune 8,034 30,000 0.02 0.06 PT Era Marinasia Fortune Lain-lain Di bawah USD15,000 -- 1,139 -- 0.00 Others Below USD15,000 Total 3,095,548 1,130,269 6.38

2.10 Total

Beban Langsung Direct Expenses PT Salam Pacific Offshore 1,501,768 428,921 3.94 0.95 PT Salam Pacific Offshore PT Pelayaran Era Indoasia Fortune 1,196,746 668,660 3.14 1.48 PT Pelayaran Era Indoasia Fortune PT Era Marinasia Fortune 753,842 -- 1.98 -- PT Era Marinasia Fortune PT Pelayaran Salam Bahagia 12,142 88,372 0.03 0.20 PT Pelayaran Salam Bahagia Fast Offshore Supply Pte Ltd -- 257,742 -- 0.57 Fast Offshore Supply Pte Ltd PT Bhinneka Eka Karya -- 42,390 -- 0.09 PT Bhinneka Eka Karya Total 3,464,498 1,486,085 9.10

3.30 Total

Beban Usaha Operating Expense PT Wintermajaya Lestari 66,477 43,650 1.53 0.79 PT Wintermajaya Lestari PT Dwiprimajaya Lestari -- 34,500 -- 0.62 PT Dwiprimajaya Lestari Seacoral Maritime Pte Ltd -- 5,351 -- 0.10 Seacoral Maritime Pte Ltd Total 66,477 83,501 1.53

1.50 Total

Persentase Terhadap Jumlah PendapatanBeban Percentage to Total RevenueExpense Manajemen berkeyakinan bahwa seluruh transaksi usaha dengan pihak berelasi dilakukan dengan kebijakan harga dan syarat-syarat normal sebagaimana halnya bila dilakukan dengan pihak ketiga. Management believes that all operating transactions with related parties were done at normal pricing and terms similiar to those done with third parties. c. Hubungan dan sifat saldo akuntransaksi dengan pihak-pihak berelasi adalah sebagai berikut: c. The relationship and nature of accounts balances transactions with related parties are as follows: