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PT Berlian Laju Tanker Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2014 and for the year then ended with independent auditors report

The original consolidated financial statements included herein are in the Indonesian language.

PT BERLIAN LAJU TANKER Tbk DAN ENTITAS ANAKNYA

LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DECEMBER 2014

DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT

BESERTA LAPORAN AUDITOR INDEPENDEN

PT BERLIAN LAJU TANKER Tbk AND ITS SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2014

AND FOR THE YEAR THEN ENDED WITH INDEPENDENT AUDITORS REPORT

Daftar Isi Table of Contents

Halaman/ Page Laporan Auditor Independen Independent Auditors Report Laporan Posisi Keuangan Konsolidasian 1-2 Consolidated Statement of Financial Position Laporan Laba Rugi Komprehensif Konsolidasian. 3-4 . Consolidated Statement of Comprehensive Income Laporan Perubahan Defisiensi Modal Konsolidasian 5 .. Consolidated Statement of Changes in Capital Deficiency Laporan Arus Kas Konsolidasian. 6-7 ... Consolidated Statement of Cash Flows Catatan Atas Laporan Keuangan Konsolidasian.......... 8-171 .. Notes to the Consolidated Financial Statements

************************

The original consolidated financial statements included herein are in the Indonesian language.

Catatan atas laporan keuangan konsolidasian terlampir

merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a

whole.

1

PT BERLIAN LAJU TANKER Tbk DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN

Tanggal 31 Desember 2014 (Disajikan dalam dolar Amerika Serikat,

kecuali dinyatakan lain)

PT BERLIAN LAJU TANKER Tbk AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of December 31, 2014 (Expressed in United States dollar,

unless otherwise stated) Catatan/ 31 Desember 2014/ 31 Desember 2013/ Notes December 31, 2014 December 31, 2013

ASET US$000 US$000 ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 2d,2e,4,42 23.945 20.272 Cash and cash equivalents Piutang usaha - pihak ketiga 2d,6,42 17.654 17.809 Trade receivables - third parties Piutang lain-lain 2d,37,42 3.847 6.439 Other receivables Persediaan 2f,7 6.525 9.835 Inventories Uang muka 7.618 10.462 Advances Biaya dan pajak dibayar dimuka 2g 4.157 3.729 Prepaid expenses and taxes

TOTAL ASET LANCAR 63.746 68.546 TOTAL CURRENT ASSETS

ASET TIDAK LANCAR NON-CURRENT ASSETS Kas dibatasi penggunaannya 2d,2e,5,42 9.168 9.168 Restricted cash Aset keuangan tersedia untuk dijual 2d,8,42 21.459 62.601 Available-for-sale financial assets Investasi pada entitas asosiasi Investments in associates dan ventura bersama 2h,9 2.607 24.876 and joint venture Aset tetap 2i,10 590.380 642.933 Fixed assets Aset pajak tangguhan 2r,13 312 - Deferred tax assets Aset tidak lancar lainnya 2d,42 140 307 Other non-current assets

TOTAL ASET TIDAK LANCAR 624.066 739.885 TOTAL NON-CURRENT ASSETS

TOTAL ASET 687.812 808.431 TOTAL ASSETS

The original consolidated financial statements included herein are in the Indonesian language.

Catatan atas laporan keuangan konsolidasian terlampir

merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a

whole.

2

PT BERLIAN LAJU TANKER Tbk DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2014

(Disajikan dalam dolar Amerika Serikat, kecuali dinyatakan lain)

PT BERLIAN LAJU TANKER Tbk AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)

As of December 31, 2014 (Expressed in United States dollar,

unless otherwise stated) Catatan/ 31 Desember 2014/ 31 Desember 2013/ Notes December 31, 2014 December 31, 2013

LIABILITAS DAN DEFISIENSI US$000 US$000 LIABILITIES AND CAPITAL MODAL DEFICIENCY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang usaha: Trade accounts payable: Pihak berelasi 2b,2m,11,37,42 964 4.512 Related parties Pihak ketiga 2m,11,42 29.389 43.673 Third parties Beban akrual 2m,2o,12,19,41,42 18.184 20.623 Accrued expenses Utang pajak 2r,13 1.346 1.482 Taxes payable Utang jangka panjang jatuh Current maturities of tempo dalam satu tahun: long-term liabilities: Pinjaman 2m,14,41,42 70.126 26.513 Loans payable Utang sewa pembiayaan 2m,2j,16,41,42 32.877 15.302 Obligations under finance lease Utang lain-lain 2m,17,41,42 1.998 7.193 Other payables Provisi 2m,2o,18,42 7.113 7.113 Provisions Liabilitas lancar lainnya 2m,42 3.615 7.108 Other current liabilities

TOTA LIABILITAS JANGKA PENDEK 165.612 133.519 TOTAL CURRENT LIABILITIES

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas jangka panjang - setelah dikurangi bagian yang jatuh Long-term liabilities - net of tempo dalam satu tahun: current maturities: Pinjaman 2m,14,41,42 657.330 706.302 Loans payable Obligasi 2m,15,41,42 238.751 224.887 Bonds payable Wesel bayar 2m,20,41,42 382.135 363.911 Notes payable Utang sewa pembiayaan 2m,2j,16,41,42 148.143 197.976 Obligations under finance lease Utang lain-lain 2m,17,41,42 249.904 202.689 Other payables Provisi imbalan pasca-kerja 2n,19 1.771 3.478 Provision for post-employment benefits Liabilitas pajak tangguhan 2r,13 16.758 17.024 Deferred tax liabilities Utang pihak berelasi 2b,2m,37,42 - 89.309 Due to a related party

TOTAL LIABILITAS JANGKA PANJANG 1.694.792 1.805.576 TOTAL NON-CURRENT LIABILITIES

TOTAL LIABILITAS 1.860.404 1.939.095 TOTAL LIABILITIES

DEFISIENSI MODAL CAPITAL DEFICIENCY Modal saham - nilai nominal Share capital - Rp62.50 Rp62,50 per saham par value per share Modal dasar - 14.676.480.000 Authorized - 14,676,480,000 saham shares Modal ditempatkan dan Issued and fully paid - disetor - 11.550.831.470 saham 1b,21 109.575 109.575 11,550,831,470 shares Tambahan modal disetor 1b,22 136.141 136.141 Additional paid-in capital Cadangan modal lainnya 41 25.183 25.153 Other capital reserves Saham treasuri 23 (6.516) (6.516) Treasury shares Selisih atas perubahan ekuitas Difference arising from changes entitas anak dan pengaruh in equity of subsidiaries and transaksi dengan pihak effect of transactions with non-pengendali 24 7.787 7.787 non-controlling interest Cadangan 2c,2i,25 17.384 21.972 Reserves Defisit 26 (1.462.146) (1.424.776) Deficit

DEFISIENSI MODAL - NETO (1.172.592) (1.130.664) NET CAPITAL DEFICIENCY

TOTAL LIABILITAS DAN TOTAL LIABILITIES NET OF DEFISIENSI MODAL 687.812 808.431 CAPITAL DEFICIENCY

The original consolidated financial statements included herein are in the Indonesian language.

Catatan atas laporan keuangan konsolidasian terlampir

merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a

whole.

3

PT BERLIAN LAJU TANKER Tbk DAN ENTITAS ANAKNYA

LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN

Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2014

(Disajikan dalam dolar Amerika Serikat, kecuali dinyatakan lain)

PT BERLIAN LAJU TANKER Tbk AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

For the Year Ended December 31, 2014 (Expressed in United States dollar,

unless otherwise stated)

Untuk Tahun yang Berakhir Pada Tanggal 31 Desember/ For the Year Ended December 31, Catatan/ Notes 2014 2013

US$000 US$000 PENDAPATAN USAHA 2q,28 315.425 329.460 OPERATING REVENUES

BEBAN PELAYARAN 2q,29 (138.205) (156.712) VOYAGE EXPENSES

PENDAPATAN USAHA SETELAH OPERATING REVENUES AFTER BEBAN PELAYARAN 177.220 172.748 VOYAGE EXPENSES

Beban penyusutan dan Vessel depreciation and ship operasi kapal: operating expenses: Beban operasi kapal 2q,30 (64.111) (71.307) Ship operating expenses Beban penyusutan kapal 2i,2q,10 (41.820) (46.083) Vessel depreciation Beban sewa 2q (16.616) (16.680) Charter expenses

LABA KOTOR 54.673 38.678 GROSS PROFIT

Beban administrasi 2q,31 (40.983) (48.029) Administrative expenses Keuntungan selisih kurs - neto 2c 21.807 53.693 Foreign exchange gain - net Keuntungan