Standards Issued but Not Yet Effective

Indonesian language. PT SOECHI LINES DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dengan Angka Perbandingan untuk Periode Sejak Pendirian 13 Agustus 2010 sampai dengan tanggal 31 Desember 2010 Disajikan dalam Dolar AS, kecuali dinyatakan lain PT SOECHI LINES AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years Ended December 31, 2012 and 2011 With Comparative Figures for Period from Inception August 13, 2010 to December 31, 2010 Expressed in US Dollar, unless otherwise stated 39

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan

3. RESTATEMENT OF FINANCIAL STATEMENTS

continued

a. Laporan posisi keuangan konsolidasian lanjutan

a. Consolidated statements

of financial position continued 31 Desember 2011 December 31, 2011 Dilaporkan Sebelumnya Disajikan As Previously Kembali Reported As Restated Dalam Rupiah Dalam Dolar AS In Rupiah In US Dollar EKUITAS EQUITY Modal saham Modal dasar - 200.000 saham Share capital nilai nominal Rp1.000.000 per saham Authorized - 200,000 shares Modal ditempatkan dan disetor par value Rp1,000,000 per share penuh - 50.050 saham 50.050.000.000 5.567.297 Issued and fully paid - 50,050 shares Cadangan penjabaran Foreign currency translation mata uang asing - 104.125 reserve Proforma equity from Proforma ekuitas dari transaksi restructuring transactions restrukturisasi entitas sepengendali - 23.260.630 of entities under common control Difference in value from Selisih nilai transaksi restrukturisasi restructuring transactions of entitas sepengendali 229.143.584.590 21.615.527 entities under common control Saldo laba 19.235.776.293 3.450.486 Retained earnings Total ekuitas yang dapat diatribusikan kepada Total equity attributable to pemilik entitas induk 298.429.360.883 53.998.065 owners of the parent entity Kepentingan nonpengendali 123.606.093.453 12.251.120 Non-controlling interests TOTAL EKUITAS 422.035.454.336 66.249.185 TOTAL EQUITY TOTAL LIABILITAS DAN EKUITAS 1.567.897.476.965 235.593.836 TOTAL LIABILITIES AND EQUITY 31 Desember 2010 December 31, 2010 Dilaporkan Sebelumnya Disajikan As Previously Kembali Reported As Restated Dalam Rupiah Dalam Dolar AS In Rupiah In US Dollar ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 17.076.241.457 3.897.034 Cash and cash equivalents Kas yang dibatasi penggunaannya 27.572.373 3.067 Restricted cash Piutang usaha 27.094.802.234 4.902.957 Trade receivables Piutang lain-lain 165.303.983 29.190 Other receivables Piutang dari pihak-pihak berelasi 267.068.453.583 756.451 Due from related parties Persediaan 831.222.864 115.365 Inventory Pajak dibayar dimuka - 371.718 Prepaid taxes Uang muka dan beban dibayar dimuka 13.580.447.410 1.925.772 Advances and prepaid expenses Total Aset Lancar 325.844.043.904 12.001.554 Total Current Assets