Structure of Membership Audit Committee Charter

E R II I D U T IE S AN D RE S P O N S IB IL IT IE S CHAPTER III DUTIES AND RESPONSIBILITIES

3.1 Duies and Responsibiliies

In performing its funcion, the Audit Commitee has duies and responsibiliies among others, as follows: 1. Reviewing inancial informaion to be issued by the Company to the public andor authoriies such as inan- cial statements, projecions, and other reports related to inancial informaion of the Company. 2. Reviewing the adherence to the statutory regulaions related to the aciviies of the Company. 3. Giving independent opinion in the event of any disagreement between the management and Public Ac- couning Firm for services rendered. 4. Giving recommendaion to the Board of Commissioners with respect to the appointment of Public Account- ing Firm based on independency, audit scope, and fee. 5. Performing a review of the audit work of the Internal Auditor and monitoring the implementaion of the Internal Auditor recommendaion by the Board of Directors. 6. Reviewing complaints if any relaing to accouning process and the Company’s inancial reporing. 7. Reviewing and providing advice to the Board of Commissioners in relaion to the presence of potenial con- licts of interest of the Company. 8. Maintaining conideniality of documents, data and informaion of the Company.

3.2 Authoriies

In performing its funcion, the Audit Commitee has authoriies as follows: 1. Has access to any document on employees, funds, assets and other resources belonging to the Company relaing to performance of its duies. 2. Has authority to communicate directly to employees including the Board of Directors and paries who per- form the funcions of internal audit, risk management and Public Accouning Firm in relaion with the Audit Commitee’s duies and responsibiliies. 3. If necessary, the Audit Commitee may employ independent paries to assist the Audit Commitee in per- forming its duies. 4. The Audit Commitee has another authority granted by the Board of Commissioners.

3.3 Ethical Code of Conideniality

Members of the Audit Commitee who are sill in oice, or who have been ceased to be members of the Commitee shall keep conideniality of the documents, data and informaion they have obtained during in oice as Commitee member, from both internal and external paries and shall only use then for purpose of performing their duies. 1. The Audit Commitee members are prohibited from abusing any important informaion relaing to the Com- pany for personal beneits. 2. The Audit Commitee members in 3. performing their duies and responsibiliies shall comply with the Company Ethic Standards and are prohib- ited from taking personal beneits both directly and indirectly from the Company’s aciviies other than the honorarium together with the faciliies and other allowances. 8 Guidance on Main Duies and Work Funcions of the Audit Commitee according to Good Corporate Governance AUDIT COMMITTEE CHARTER P T E L N U S A T B K