RESTATEMENT OF FINANCIAL STATEMENTS

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 45 3. PENYAJIAN KEMBALI LAPORAN KEUANGAN Lanjutan

3. RESTATEMENT OF FINANCIAL STATEMENTS

Continued Penyesuaian atas penerapan PSAK No. 24 Revisi 2013 Laporan Laba Rugi dan Penghasilan Jumlah sebelum Adjustment due Jumlah setelah Consolidated Statements of Profit or Komprehensif Lain Konsolidasian penyesuaian to adoption of penyesuaian Loss and Other Comprehensive Untuk periode sembilan bulan yang Balance before SFAS No. 24 Balance after Income berakhir pada tanggal adjustment Revised 2013 adjustment For the nine months period ended 30 September 2014 30 September 2014 BEBAN USAHA 26.334.067.550 - 26.334.067.550 OPERATING EXPENSES LABA SEBELUM PAJAK PENGHASILAN 44.917.605.836 - 44.917.605.836 PROFIT BEFORE INCOME TAX Pajak penghasilan – bersih 1.685.620.746 - 1.685.620.746 Income tax – net LABA PERIODE BERJALAN 43.231.985.090 - 43.231.985.090 PROFIT FOR THE PERIODS PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME Kerugian aktuarial – bersih - - - Actuarial Loss – net JUMLAH LABA KOMPREHENSIF TAHUN TOTAL COMPREHENSIVE INCOME BERJALAN 43.231.985.090 - 43.231.985.090 FOR THE YEAR 4. AKUISISI ENTITAS ANAK DAN ENTITAS ASOSIASI 4. ACQUISITION OF SUBSIDIARY AND ASSOCIATE Goldwater LS Pte. Ltd. GWS Pada tanggal 25 Juli 2014, Perusahaan mengakuisisi 90 saham GWS yang merupakan 90 kepemilikan, dengan biaya perolehan sebesar Rp 156.328.500.000 dari Interra Resources Limited, Singapura, pihak ketiga. Transaksi tersebut selesai pada tanggal 5 Agustus 2014. Goldwater LS Pte. Ltd. GWS On 25 July 2014, the Company acquired 90 shares of GWS, representing 90 ownership interests for a purchase consideration of Rp 156,328,500,000 from Interra Resources Limited, Singapore, a third party. This transaction was completed on 5 August 2014. Akuisisi ini bertujuan untuk pengembangan usaha dan mendukung pertumbuhan bisnis Perusahaan di bidang sumber daya alam serta usaha-usaha pendukung terkait. The acquisition was intended for business expansion and to support the growth of the Company’s business in natural resources and related supporting business. Akuisisi tersebut telah dicatat dengan menggunakan metode akuisisi acquisition method sesuai dengan PSAK No. 22 Revisi 2010, “Kombinasi Bisnis”. The acquisition was accounted for using the acquisition method in accordance with SFAS No. 22 Revised 2010 “Business Combination”. These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 46 4. AKUISISI ENTITAS ANAK DAN ENTITAS ASOSIASI Lanjutan

4. ACQUISITIONS OF SUBSIDIARY AND ASSOCIATE

Continued Rincian aset dan liabilitas yang diperoleh dari akuisisi adalah sebagai berikut: Detail of assets and liabilities acquired from the acquisitions are as follows: Nilai wajar Fair value Kas dan setara kas 2.616.872.251 Cash and cash equivalents Piutang usaha dan piutang lain-lain 18.118.900.517 Trade and other receivables Persediaan 20.758.933.789 Inventories Aset lain-lain 839.628.858 Other assets Aset minyak dan gas bumi 119.879.186.826 Oil and gas properties Dana yang dibatasi penggunaannya 1.101.991.143 Restricted fund Aset tidak lancar lainnya 261.678.416 Other non-current assets Utang usaha 9.295.159.039 Trade payables Utang pajak 17.562.691.198 Tax payables Cadangan jaminan pengelolaan lingkungan Provision for environmental and dan biaya restorasi 14.706.551.729 restoration costs Jumlah aset bersih teridentifikasi 122.012.789.834 Total identified net assets Kepentingan non-pengendali 3.446.455.106 Non-controlling interests Goodwill 30.869.255.060 Goodwill Biaya perolehan 156.328.500.000 Purchase consideration Kas dan bank pada GWS 2.616.872.251 Cash on hand and in bank in GWS Arus kas keluar bersih dari akuisisi entitas anak 153.711.627.749 Net cash outflow on acquisition of subsidiary Mentari Garung Energy Ltd. MGE Mentari Garung Energy Ltd. MGE Pada tanggal 26 Juni 2015, Perusahaan mengakuisisi 500 saham MGE melalui penerbitan saham baru, yang merupakan 33,33 kepemilikan saham di MGE, dengan harga perolehan sebesar Rp 13.365.000.000. MGE adalah perusahaan yang telah memenangkan tender eksplorasi minyak dan gas bumi di Blok Garung, Kalimantan Tengah. On 26 June 2015, the Company acquired 500 shares of MGE through the issuance of new shares, representing 33.33 ownership interests in MGE, for a total purchase consideration of Rp 13,365,000,000. MGE is a company that has awarded a tender for exploration of oil and gas in the Block Garung, Central Kalimantan.