CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT DAN UNTUK PERIODE-PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2014 TIDAK DIAUDIT DAN 2013 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2014 UNAUDITED AND DECEMBER 31, 2013 AUDITED AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2014 UNAUDITED AND 2013 UNAUDITED Continued - 58 - 33. KATEGORI DAN KELAS INSTRUMEN KEUANGAN

33. CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS

Liabilitas pada Pinjaman biaya perolehan yang diberikan diamortisasi dan piutang Liabilities at Loans and amortized receivables cost USD USD 31 Maret 2014 31 Maret 2014 Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 46.451.905 - Cash and cash equivalents Piutang usaha Trade accounts receivable Pihak berelasi 6.643.754 - Related parties Pihak ketiga 27.431.595 - Third parties Piutang lain-lain pihak ketiga 731.082 - Other accounts receivable from third parties Aset Keuangan Tidak Lancar Non-current Financial Assets Aset tidak lancar lain 1.337.348 - Other asset Liabilitas Keuangan Jangka Pendek Current Financial Liabilities Utang usaha Trade accounts payable Pihak berelasi - 20.642 Related parties Pihak ketiga - 8.480.113 Third parties Utang lain-lain Other accounts payable Pihak berelasi - 163.261 Related parties Pihak ketiga - 139.615 Third parties Utang bank - 13.346.478 Bank loans Biaya yang masih harus dibayar - 4.210.386 Accrued expenses Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities Utang bank jangka panjang - 81.222.750 Long-term bank loans Utang kepada pihak berelasi - 208.799 Due to related parties Jumlah 82.595.684 107.792.044 Total PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT DAN UNTUK PERIODE-PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2014 TIDAK DIAUDIT DAN 2013 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2014 UNAUDITED AND DECEMBER 31, 2013 AUDITED AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2014 UNAUDITED AND 2013 UNAUDITED Continued - 59 - Liabilitas pada Pinjaman biaya perolehan yang diberikan diamortisasi dan piutang Liabilities at Loans and amortized receivables cost USD USD 31 Desember 2013 December 31, 2013 Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 43.931.590 - Cash and cash equivalents Piutang usaha Trade accounts receivable Pihak berelasi 3.683.010 - Related parties Pihak ketiga 25.162.568 - Third parties Piutang lain-lain pihak ketiga 679.433 - Other accounts receivable from third parties Aset lancar lain-lain 80.000 - Other current asset Aset Keuangan Tidak Lancar Non-current Financial Assets Aset tidak lancar lain 558.566 - Other asset Liabilitas Keuangan Jangka Pendek Current Financial Liabilities Utang usaha Trade accounts payable Pihak berelasi - 12.337 Related parties Pihak ketiga - 8.185.143 Third parties Utang lain-lain Other accounts payable Pihak berelasi - 189.399 Related party Pihak ketiga - 209.904 Third parties Utang bank - 13.346.478 Bank loans Biaya yang masih harus dibayar - 3.184.930 Accrued expenses Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities Utang bank jangka panjang - 84.149.505 Long-term bank loans Utang kepada pihak berelasi - 194.779 Due to related parties Jumlah 74.095.167 109.472.475 Total

34. INSTRUMEN KEUANGAN, RISIKO KEUANGAN DAN MANAJEMEN RISIKO MODAL