Utang Usaha Accounts Payable

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 42 14. Beban Akrual

14. Accrued Expenses

2016 2015 USD USD Bunga 1,842,429 1,163,825 Interest Operasional dan Administrasi 300,957 287,309 Operation and Administration Lain-lain 36,280 61,280 Others Total 2,179,666 1,512,414 Total 15. Liabilitas Keuangan Lainnya 15. Other Financial Liabilities 2016 2015 USD USD Jangka Pendek Short Term Pengembalian Pokok Pajak Ditangguhkan 3,163 3,022 Deferred Tax Refund Penghasilan Bunga Pajak Ditangguhkan 60 57 Deferred Interest on Tax Refund Utang Lain-lain 73,946 59,336 Others payable Total Jangka Pendek 77,169 62,415 Total Short Term Jangka Panjang Long Term PACC Offshore Services Holdings Pte Ltd 14,462,381 13,922,410 PACC Offshore Services Holdings Pte Ltd PT Meratus Line 7,269,871 7,030,872 PT Meratus Line PT Edenvale 645,244 624,000 PT Edenvale PT Hamdok Argokaravi Raya 199,289 199,289 PT Hamdok Argokaravi Raya Total Jangka Panjang 22,576,785 21,776,571 Total Long Term Liabilitas keuangan lainnya jangka panjang merupakan utang PSV, Hammar, WMO dan WINO, entitas anak, untuk pembelian kapal. Other financial liabilities long term represent loans obtained by PSV, Hammar, WMO and WINO, subsidiaries, for the purchase of vessels. Berdasarkan shareholder’s loan agreement No 3446A.20IX2015WINO.398, WINO, entitas anak, mendapatkan fasilitas pinjaman tambahan modal kerja pada tanggal 8 Oktober 2015 dari Perusahaan sebesar 51 dan PACC Offshore Services Holdings Pte Ltd sebesar 49 dengan total maksimum pinjaman sebesar USD2,700,000, sehinga total fasilitas pinjaman adalah sebesar USD 17,750,000 untuk jangka waktu pinjaman yang tidak ditentukan. Based on shareholder’s loan agreement No 3446A.20IX2015WINO.398, WINO, subsidiary, received additional working capital loan facility at October 8, 2015 from the company of 51 and PACC Offshore Services Holdings Pte Ltd of 49 with total maximum loan amounted to USD2,700,000, thus total loan facility is amounted to USD 17,750,000 for undertermined loan term. 16. Utang Bank 16. Bank Loans Utang Bank Jangka Pendek Short Term Bank Loan Perusahaan dan entitas anak Wintermar dan Sentosa, memperoleh fasilitas kredit dari Citibank, N.A. sebesar USD10,000,000. Pinjaman ini dikenakan tingkat bunga pinjaman sebesar LIBOR + 2.0 per tahun dengan jangka waktu fasilitas pinjaman selama 1 tahun. Pinjaman ini dijamin dengan corporate guarantee dari Perusahaan. Pada tanggal 30 Juni 2016, saldo pinjaman ini sebesar USD5,078,953. The Company and subsidiaries Wintermar and Sentosa, obtained credit facilities from Citibank, N.A amounting to USD10,000,000. The loan bears annual interest rate of LIBOR + 2.0 with 1 year period facility. This loan is secured by corporate guarantee from the Company. As of June 30, 2016, the outstanding balance of this loan amounted to USD5,078,953. 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 43 Utang Bank Jangka Panjang Long Term Bank Loans 2016 2015 USD USD Utang Bank Jangka Panjang - Pihak Ketiga Long-term Bank Loans - Third Parties DBS Bank Ltd 32,158,232 33,726,534 DBS Bank Ltd Deutsche Investitions Und Entwicklungsgesellschaft Capital mbH 30,157,143 37,000,000 Deutsche Investitions Und Entwicklungsgesellschaft Capital mbH International Finance Corporation 20,664,292 24,315,460 International Finance Corporation CIMB Bank CIMB - Singapura 5,809,375 6,865,625 CIMB Bank CIMB - Singapore OCBC Ltd Singapore 5,803,250 7,025,750 OCBC Ltd Singapore United Overseas Bank Limited 4,836,875 1,673,750 United Overseas Bank Limited Sindikasi OCBC Limited Singapura 4,168,090 5,148,834 Syndicated OCBC Limited Singapore PT Bank QNB Kesawan Tbk 2,815,476 3,122,619 PT Bank QNB Kesawan Tbk PT Bank Mandiri Persero Tbk 1,213,967 2,593,869 PT Bank Mandiri Persero Tbk PT Bank UOB Indonesia -- 454,450 PT Bank UOB Indonesia Beban Keuangan yang belum Diamortisasi 1,457,365 1,708,488 Unamortized Financial Charges Total 106,169,335 120,218,402 Total Dikurangi: Bagian Lancar Less: Current Portion DBS Bank Ltd 7,480,308 6,981,934 DBS Bank Ltd Deutsche Investitions Und Entwicklungsgesellschaft Capital mbH 6,485,714 7,285,713 Deutsche Investitions Und Entwicklungsgesellschaft Capital mbH International Finance Corporation 7,302,376 7,302,376 International Finance Corporation CIMB Bank CIMB - Singapura 2,112,500 2,112,500 CIMB Bank CIMB - Singapore OCBC Ltd Singapore 3,543,000 1,451,186 OCBC Ltd Singapore United Overseas Bank Limited 1,436,875 1,673,750 United Overseas Bank Limited Sindikasi OCBC Limited Singapura 4,168,090 4,120,116 Syndicated OCBC Limited Singapore PT Bank QNB Kesawan Tbk 614,286 614,286 PT Bank QNB Kesawan Tbk PT Bank Mandiri Persero Tbk 1,163,120 2,091,625 PT Bank Mandiri Persero Tbk PT Bank UOB Indonesia -- 454,450 PT Bank UOB Indonesia Total Bagian Lancar 34,306,269 34,087,936 Total Current Portion Total Bagian Jangka Panjang 71,863,066 86,130,466 Total Long Term Portion a. DBS Bank Ltd DBS a. DBS Bank Ltd DBS Wintermar Wintermar Pada 17 Pebruari 2011, Wintermar, entitas anak, memperoleh fasilitas pinjaman dari DBS sebesar USD3,640,000 untuk pembelian 1 unit kapal. Pinjaman ini dikenakan tingkat bunga pinjaman sebesar SIBOR + 2 per tahun dengan jangka waktu pengembalian pinjaman selama 5 tahun. Pinjaman ini dijamin dengan 1 unit kapal Catatan 10. On February 17, 2011, Wintermar, a subsidiary, obtained a loan facility from DBS amounting to USD3,640,000 for purchasing 1 unit vessel. This loan bears annual interest rate of SIBOR + 2 with period of repayment of 5 years. This loan is secured by 1 unit of vessel Note 10. Pada tanggal 31 Desember 2015, saldo pinjaman ini adalah sebesar USD121,334 dan telah lunas di tahun 2016. As of December 31, 2015, the outstanding balance of this loan amounted to USD121,334 and was fully paid in 2016. Selanjutnha pada tanggal 21 April 2016, Wintermar, menandatangani facility agreement dengan DBS sebesar USD2,100,000 untuk pembiayaan kapal yang sama di atas. Pinjaman ini dikenakan tingkat bunga pinjaman tahunan sebesar LIBOR + 2,5 dengan jangka waktu pengembalian selama 3 tahun. Pinjaman ini dijamin dengan 1 unit kapal Catatan 10. Furthermore, on April 21, 2016, Wintermar signed a facility agreement with DBS amounting to USD2,100,000 for refinancing the same vessel above. This loan bears annual interest rate of LIBOR + 2.5 with period of repayment for 3 years. This loan is secured by 1 unit of vessel Note 10. Wintermar diwajibkan untuk menjaga rasio-rasio keuangan tertentu yaitu: Wintermar is required to maintain certain financial ratios as covenanted as follows: