TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET DIVIDEN DIVIDENDS

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 78 25. DIVIDEN lanjutan 25. DIVIDENDS continued Dalam Rapat Umum Pemegang Saham Tahunan Perusahaan tanggal 28 Juni 2013, pemegang saham juga menetapkan pembagian dividen tunai sebesar AS2.499.135 yang diambil dari saldo laba ditahan awal tahun 2012. In the Company’s Annual General Shareholders’ Meeting held on June 28, 2013, the shareholders also approved the distribution of cash dividends amounting to US2,499,135 which is taken from the balance of retained earnings at the beginning of 2012. Dividen yang diterima oleh PT Toba Sejahtra telah dikurangkan dengan dividen interim sebesar AS1.000.000 yang telah diterimanya di tahun 2012. The dividend that was received by PT Toba Sejahtra is deducted with interim dividend of US1,000,000 which was received in 2012. 26. SELISIH NILAI PEMBELIAN SAHAM TAMBAHAN DI ENTITAS ANAK DARI PEMEGANG SAHAM NON-PENGENDALI

26. DIFFERENCE FROM THE ACQUISITION OF ADDITIONAL SHARES IN SUBSIDIARIES FROM

NON-CONTROLLING SHAREHOLDERS Akun ini merupakan selisih antara jumlah kepentingan non-pengendali disesuaikan dengan nilai wajar imbalan yang diberikan Perusahaan sehubungan dengan transaksi pembelian saham TBE dan TMU dari pemegang saham non- pengendali entitas anak pada tahun 2012, masing- masing sebesar AS60.440.297 dan AS29.185.433. This account represents the difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid by the Company in relation to the acquisition of TBE and TMU’s shares from the non-controling shareholders of the subsidiaries in 2012, amounting to US60,440,297 and US29,185,433, respectively. 27. KEPENTINGAN NON-PENGENDALI 27. NON-CONTROLLING INTEREST Mutasi kepentingan non-pengendali untuk masing- masing periode pelaporan adalah sebagai berikut: Movement of non-controlling interest during the respective reporting periods are as follows: 31 Maret 2014 March 31, 2014 Pendapatan komprehensif Saldo lain Bagian atas Bagian atas Saldo 1 Jan. 2014 Other labarugi neto dividen 31 Mar. 2014 Balance Akuisisi comprehensive Share in net Share in Balance Jan. 1, 2014 Acquisition income profitloss dividend Dec. 31, 2014 ABN 26.342.709 - - 5.195.605 4.900.000 26.638.314 ABN TBE 756 - - 32 - 788 TBE TMU 28.135 - - 36 - 28.171 TMU PKU 259.003 - 54.144 55.457 - 368.604 PKU Total 26.112.597 - 54.144 5.140.216 4.900.000 26.298.669 Total 31 Desember 2013 December 31, 2013 Pendapatan komprehensif Saldo lain Bagian atas Bagian atas Saldo 1 Jan. 2013 Other labarugi neto dividen 31 Des. 2013 Balance Akuisisi comprehensive Share in net Share in Balance Jan. 1, 2013 Acquisition income profitloss dividend Dec. 31, 2013 ABN 25.322.163 - - 16.210.546 15.190.000 26.342.709 ABN TBE 709 - - 192 145 756 TBE TMU 28.065 - - 70 - 28.135 TMU PKU - 261.343 152.893 150.553 - 259.003 PKU Total 25.350.937 261.343 152.893 16.060.255 15.190.145 26.112.597 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 79 28. PENJUALAN 28. SALES 2014 2013 tiga bulan tiga bulan three months three months Pihak ketiga Third parties Luar negeri 121.100.136 93.508.229 Export Lokal 907.907 1.433.293 Local Total 122.008.043 94.941.522 Total Rincian pelanggan dengan nilai penjualan melebihi 10 dari total penjualan adalah sebagai berikut: The details of customers with sales of more than 10 from the total sales are as follows: 2014 2013 tiga bulan tiga bulan three months three months Total: Total: Glencore International AG 21.892.699 9.576.716 Glencore International AG Mercuria 16.629.006 11.242.647 Mercuria Trafigura 12.783.040 879.588 Trafigura PT Pinang Export Indonesia 12.220.627 9.508.167 PT Pinang Export Indonesia Dragon Energy Corporation 4.197.614 18.594.230 Dragon Energy Corporation Flame S.A - 10.195.041 Flame S.A. Sub-total 67.722.986 59.996.389 Sub-total 2014 2013 tiga bulan tiga bulan three months three months Persentase: Percentage: Glencore International AG 17,9 10,1 Glencore International AG Mercuria 13,6 11,8 Mercuria Trafigura 10,5 0,9 Trafigura PT Pinang Export Indonesia 10,0 10,0 PT Pinang Export Indonesia Dragon Energy Corporation 3,4 19,6 Dragon Energy Corporation Flame S.A - 10,7 Flame S.A. Persentase terhadap Percentage from the total penjualan 55,4 63,1 total sales