PT. MARK DYNAMICS INDONESIA Tbk

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2 no PT. MARK DYNAMICS INDONESIA Tbk SURAT PERNYATAAN DIREKSI TENTANG TANGGUNG JAWAB ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM PADA TANGGAL 30 JUNI 2017 DAN 31 DESEMBER 2016 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2017 {OENGAN ANGKA PERBANDINGAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 YANG TIDAK DIAUDIT) PT MARK DYNAMICS INDONESIA TBK DAN ENTIT AS ANAK Kami yang bertanda tangan dibawah ini: DIRECTOR'S STATEMENT REGARDING RESPONSIBILITY FOR INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS AT JUNE 30, 2"17 AND DECEMBER 31, 2016 AND FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2017 (WITH COMPARATNE FIGURE FOR THE SIX MONTH PERIOD ENDED JUNE 30, 2016 UNAUDrrED) PT MARK DYNAMICS INDONESIA TBK AND ITS SUBSIDIARY We, the undersigned: 1. Nam a Yeoh Sek Boon Alamat Kantor JI Pelita Barat No. 2, Medan Star Industrial Estate, Tj.Morawa - Deli Serdang 20362, Indonesia Ala mat Rumah JI. PeHta Barat No. 2, Medan Star Industrial Estate, Tj.Morawa - Deli Serdang 20362, Indonesia Nomor Telepon Jabatan Direktur Utama I President Director 1. Name Office address Residential address Telephone Title 2. Nam a Sutiyoso Bin Risman Alamat Kantor JI. Pelita Barat No. 2, Medan Star Industrial Estate, Tj.Morawa - Deli Serdang 20362, Indonesia Alamat Rumah JI. S. Ketaren Mutiara Palace Blok CC No. 16 Percut Sei Tuan Nomor Telepon Jabatan Direktur I Director 2. Name Office address Residential address Telephone Title Menyatakan bahwa: 1. Bertanggung jawab atas penyusunan dan penyajian laporan keuangan konsolldasian Perusahaan; 2. Laporan keuangan konsolidasian Perusahaan telah dlsusun dan disajlkan sesual dengan Stander Akuntansi Keuangan di Indonesia. 3. a. Semua lnformasi dalam laporan keuangan konsolidaslan Perusahaan telah dlmuat aecara lengkap dan benar. b. Laporan keuangan konsolldaslan Perusahaan tidak mengandung informasl atau fakta material yang tidak benar dan tidak menghilangkan informasi atau fakta material; 4. Bertanggung jawab etas slstem pengendalian Internal dalam Perusahaan Demikian pernyataan ini dibuat dengan sebenarnya. Declare that: 1. We are responsible for the preparation and presentation of the Company's consolidated financial statements; 2. The Company's consolidated financial statements have been prepared and presented in accordance with the Indonesian Financial Accounting Standards; 3. a All information has been fully and correctly disclosed in the Companv's consolidated financial statements; b The Company's consolidated financial statements do not contain false metene! Information or facts, nor do they omit materiel information or facts; and 4. We are responsible for the Company's internal control systems This Is our declerat1on, which has been made truthfully bk. Ot 0 t to t t t t. t t It President Director Oirektur/ Director Office I Factory Phone Address : JI. Pelita Barat No. 2, Medan Star Industrial Estate, JI. Raya Medan - Lubuk Pakam Km. 19,5 Tanjung Morawa Dell Serdang North Sumatra 20362, Indonesia ~iiiiiiiiiii iiiil : (62-61) : (62-61) , Fax: (62-61) : mdcps@nusa.net.id

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4 M ~1cl\1iilan Woods LAPORAN AUDITOR INDEPENDEN No : A171MDl/AJNOl2452 Pemegang Saham, Dewan Komisaris, dan Dewan Direksi PT MARK DYNAMICS INDONESIA, Tbk Pendahuluan Kami telah rnengaudit laporan keuangan konsolidasian interim PT Mark Dynamics Indonesia Tbk dan Entitas Anak terlampir, yang terdiri dari laporan posisi keuangan konsolidasian interim tang gal 30 Juni 2017, serta laporan laba rugi dan penghasilan komprehensif lain. laporan perubahan ekuitas interim dan laporan arus kas konsolidasian interim untuk periode yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya. Tanggung Jawab Manajemen alas Laporan Keuangan Konsolidasian Interim Manajemen bertanggung jawab alas penyusunan dan penyajian wajar laporan keuangan konsolidasian interim ini sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan konsolidasian interim yang bebas dari kesalahan penyajian material. baik yang disebabkan oleh kecurangan maupun kesalahan. Tanggung Jawab Auditor Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan konsolidasian interim ini berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh lnstitut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan konsolidasian interim bebas dari kesalahan penyajian material. INDEPENDENT AUDITOR'S REPORT No: A17/MDf!AJN0/ he Shareholders, Board of Commfssioners and Board of Directors PT MARK DYNAMICS JNDONESIA, ts«introduction We have euone«the accompanying interim consolidated financial statements of PT Mark Dynamics Indonesia Tbk ("The Company') and lis subsidiary, which comprise the interim consolidated statement of financial position as of June 30, 2017 and the statement of profit or loss and other comprehensive income, interim consolidated statement of changes in equity, and interim consolidated statement of cash flows for the period then ended, and a summary of significant accounting policies and other explanatory infonnation. Management's Responsibility for the Interim Consotitieted Financial Statements Manaoement is responsible for the preparation and fair presentation of these interim consolidated financiaf statements in accordance with Financial Accounting Standards in Indonesia, and for such internal control as management determines is necessary to enable the preparation of Interim consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibifity is to express an opinion on these interim consolidated financial statements based on our audits. We conducted our audits in accordance with Standards on Auditing established by the Indonesian institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the interim consolidated financial statements are free from material misstatement. RAMAWENDRA REGISTERED PUBLIC ACCOUNTANTS The Vanh ttan Square Mid Tower 18th Floor JI. TB Silla;~pang Kav. 1 S Jakarta 1Z5CO Llcensed No: KEP.3531KM.5/2004 Telp : )7239, fax (-ma I: contoct@mc-nillanwoods.co id Web : wv.w.mcm ll~nw<>od,;.co.ld

5 M Mc~1illanWoods Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angkaangka dan pengungkapan dalam laporan keuangan konsolidasian Interim. Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan konsolldaslan Interim, balk yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian Internal yang relevan dengan penyusunan dan pcnyajian wajar laporan keuangan konsolidasian interim entitas untuk merancang prosedur a1,1dit yang tepat sesuai dengan kondisinya, tetapi bukan untuk menyatakan opini atas efektivitas pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan konsolidasian Interim secara keseluruhan. Kami yakin bahwa buktl audit yang telah kaml peroleh adatah cukup den tepat untuk menyediakan suatu basis bagi opini audit kami. Opini Menurut opini kaml, laporan keuangan konsolidasian interim terlampir menyajikan secara wajar, dalam sernua hal yang material, posisi keuangan konsoudasian interim PT Mark Dynamics Indonesia Tbk dan Entitas Anak pada tanggal 30 Juru 2017 serta kinerja keuangan konsolidasian interim dan arus kas konsolidaslan interim untuk periode yang berakhir pada tanggal tersebut sesuai dengan Standar Akunlansi Keuangan di Indonesia. An audit involves performing procedures to obtain audit evidence about tile amounts and disclosures m the interim consolidated financial statements. The procedures selected depp.nd 011 tne auditor's judgment, including the assessment of the risks of material misstatement of the interim consouame«fin;:mcia/ statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity's preparalio11 and fair presentation of the interim consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the entity's Internal control. An audit also includes evelueting the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overstt presentation of the interim consolidated financial statements. We believe that tne audit evitience we have obtained is sufficient and appropnate to provide a basis for our audit opinion. Opinion In our opinion, the accompanying of interim consolidated financial statements present fairly, in all material respects, the interim consolidated flnancfal position of PT Mark Dynamics Indonesia Tbk and Its Subsidiary as of June 30, 2017 and their interim consolidated financial performance and interim consolidatod cash flows for tho period then ended, in conformity with Financial Accounting Standards In Indonesia. RAMAWENDRA REGISTERED PUBLIC ACCOUNTANTS ii

6 M McMillanWoods Hal lain Kami tidak mengaudit laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim, laporan perubahan ekuitas konsolidasian interim, laporan arus kas konsolidasian interim untuk periode enam bulan yang berakhir pada 30 Juni 2016 yang disajikan untuk tujuan perbandingan, oleh karena itu, kami tidak menyatakan pendapat atas laporan keuangan konsolidasian interim tersebut. Other matter We did not audited the interim consolidated statement of profit or loss and other comprehensive income, interim consolidated statement of changes in equity, and interim consolidated statement of cash flows for the six-month period ended June 30, 2016 presented for comparative purposes, therefore, we do not express an opinion on the report interim consolidated financials. RAMAWENDRA Kantor Akuntan Publik/ Registered Public Accountants N. Rama Gautama, CPA, CIA, ICVS Nomor lzin Akuntan Publik AP. 0344/ Public Accountant License No. AP. 034 Jakarta, 12 September 2017/ September 12, 2017 NOTICE TO READERS The accompanying mtenm consolidated financial statements are intended to present the interim consolidated financial positions, results of operations, changes m stockholders' equity and cash flows in accordance with financial accounting standards tn Indonesia and not those of any other junsdiction The standards, procedures and practices to audit such mtenm consolidated financial statements are those issued by Indonesian Institute of Certified Public Accountants RAMAWENDRA REGISTERED PUBLIC ACCOUNTANTS iii

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