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Asset transaction Needs review BUMI

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                   DISCLOSURE OF INFORMATION TO SHAREHOLDERS OF
PT BUMI RESOURCES TBK (“COMPANY”) FOR THE PURPOSES OF AFFILIATE TRANSACTION



THE INFORMATION AS CONTAINED HEREIN IS IMPORTANT FOR THE COMPANY'S
SHAREHOLDERS TO READ AND OBSERVE.

THIS INFORMATION DISCLOSURE IS PREPARED IN RELATION TO AN AFFILIATE
TRANSACTION BETWEEN THE COMPANY AND PT BUMI RESOURCES MINERALS TBK IN ORDER
TO COMPLY WITH THE PROVISIONS OF POJK NO. 42/2020 (AS DEFINED BELOW).

IF YOU EXPERIENCE DIFFICULTY UNDERSTANDING THIS INFORMATION TO SHAREHOLDERS
OR HAVE DOUBTS IN MAKING A DECISION, YOU SHOULD CONSULT WITH A SECURITIES
DEALER, INVESTMENT MANAGER, LEGAL CONSULTANT, ACCOUNTANT OR OTHER
PROFESSIONAL ADVISORS.




                                    PT BUMI RESOURCES Tbk
                                      BUSINESS ACTIVITIES
Engaged in wholesale trading, other management consulting activities, and parent company activities in
                                       coal and mineral mining


                                            HEAD OFFICE:
                              Bakrie Tower, Lantai 12 - Rasuna Epicentrum
                            Jl. H.R. Rasuna Said - Jakarta 12940 – Indonesia
                                     Telepon: (62-21) 5794 – 2080
                                     Faksimili: (62-21) 5794 – 2070
                                  Situsweb: www.bumiresources.com
                                  E-mail: corsec@bumiresources.com


THE BOARD OF COMMISSIONERS AND THE DIRECTORS OF THE COMPANY DECLARE THAT THE
INFORMATION DISCLOSED HEREIN IS TRUE AND NO UNDISCLOSED MATERIAL FACTS MAY CAUSE
THE MATERIAL INFORMATION HEREIN TO BE INCORRECT AND/OR MISLEADING




                 This Information Disclosure is published in Jakarta on June 29, 2026.
Page 2
                DEFINITIONS AND ABBREVIATIONS


Affiliate   :    A party as defined in Article 22 point 1 of the P2SK Law (Law on the
                 Development and Strengthening of the Financial Sector):


                 a.   family relationship due to marriage up to the second degree, both
                      horizontally and vertically, namely the relationship between a
                      person and:
                      1. husband or wife; parents of husband or wife and husband or
                         wife of children;
                      2. grandfather and grandmother of husband or wife and
                         husband or wife of grandchildren;
                      3. the husband or wife's sibling and the husband or wife of the
                         sibling concerned; or
                      4. husband or wife of the sibling of the person concerned;


                 b.   family relationship due to descent up to the second degree, both
                      horizontally and vertically, namely the relationship between a
                      person and:
                      1. parents and children;
                      2. grandfather and grandmother, as well as grandchildren;
                      3. siblings of the person concerned;


                 c.   relationship between the person and an employee, a director, or
                      a commissioner of the person concerned;


                 d.   relationship between 2 (two) or more companies who share one
                      or more of the same members on their Directors or Board of
                      Commissioners;


                 e.   relationship between a company and a party, whether direct or
                      indirect, whereby, in any manner, the company or the party
                      controls or is controlled by the other in determining the
                      management and/or policies of the company or the party
                      concerned;


                 f.   relationship between two or more controlled companies, whether
                      direct or indirect, in which the same party determines the
                      management and/or policies of the companies; or


                 g.   relationship between the company and its major shareholders,
                      namely those who, directly or indirectly, hold at least 20% of the
                      company’s voting shares of the company.




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Share Purchase Deed or       Share Purchase Deed No. 293 dated June 25, 2026 drawn up before
AJB                          Jose Dima Satria, S.H. M.Kn. Notary of South Jakarta in respect of CPM
                             share sale transaction between the Company and BRMS.
Public Accountant        :   Public Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar & Rekan, as
                             independent auditor who perform the audit of Financal Statements.
IDX                      :   The Indonesia Stock Exchange.
Securities               :   PT Ficomindo Buana Registrar, being the securities administration
Administration Bureau        bureau who manages the Compnay’s securities.
Conflict of Interest     :   The difference between the economic interests of a public company
                             and the personal economic interests of the members of directors, the
                             members of board of commissioners, the major shareholders or the
                             controlling shareholders which could be detrimental to the public
                             company in question.
BRMS                     :   PT Bumi Resources Minerals Tbk, domiciled in South Jakarta, a limited
                             liability company duly incorporated under the laws of the Republic of
                             Indonesia.
CPM                      :   PT Citra Palu Minerals, domiciled in South Jakarta, a limited liability
                             company duly incorporated under the laws of the Republic of
                             Indonesia.
Board of                 :   The company organ tasked with carrying out general and/or specific
Commissioners                supervision in accordance with the articles of association and providing
                             advice to the Directors.
Directors                :   The company organ that has authority and full responsibility over the
                             management of the company for the benefit of the company, in
                             accordance with the purpose and objectives of the company and
                             represents the company, both inside and outside the court in
                             accordance with the provisions of the articles of association.
DPS                      :   List of Shareholders.
Business Days            :   Monday to Friday, except national holidays designated by the
                             government of the Republic of Indonesia or normal working days
                             designated by the government of the Republic of Indonesia as holidays
                             and on which banks are open for business in Indonesia.
Disclosure of            :   This Information Disclosure communicated to the Company's
Information                  Shareholders in order to fulfill the OJK Regulation No. 42/2020.
KJPP SRR                 :   Public Appraisal Services Office of Suwendho Renaldy & Rekan, an
                             OJK-registered appraiser who has been appointed by the Company to
                             assess the fair value and/or fairness of the Transaction.
Financial Statements     :   The Company's Consolidated Financial Statements for the period
                             ended December 31, 2025, having been audited by a Public
                             Accountant, with the opinion that the consolidated financial statements
                             have fairly presented in all material respects, the consolidated financial
                             position of the Group as of December 31, 2025, as well as its
                             consolidated financial performance and cash flows for the year then
                             ended, in accordance with the Indonesian Financial Accounting
                             Standards.
Fairness Opinion         :   Fairness     Opinion    Report    on     Transaction   No.    00289/2.0059-
Report                       02/BS/02/0242/1/VI/2026          dated    24   June    2026   prepared   by

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                            Independent Appraiser containing a fairness opinion on the
                            Transaction.
Appraisal Report        :   Appraisal Report on 3.03% of CPM’s shares No. 00288/2.0059-
                            02/BS/02/0242/1/VI/2026 dated June 23, 2026 prepared by an
                            Independent Appraiser containing the valuation of the market value of
                            3.03% of CPM’s shares.
Menkum or               :   Minister of Law of the Republic of Indonesi (formerly referred to as
Menkumham                   Minister of Law and Human Rights of the Republic of Indonesia).
Object of Appraisal     :   The Object of Appraisal described in the Appraisal Report prepared by
                            the Independent Appraiser, namely the market value of USD9,056,800
                            or equivalent to Rp151,991,223,923.
OJK                     :   Financial Services Authority.
Company’s               :   The Company's shareholders whose names are registered in the
Shareholders                Company's shareholder list issued by Securities Administration Bureau.
Independent Appraiser   :   KJPP SRR as an official Public Appraisal Services Office by virtue of the
                            Decree of the Minister of Finance No. 1056/KM.1/2009 dated August
                            20, 2009 and registered as a capital market supporting professional
                            services office at the OJK with the Capital Market Supporting
                            Professional Registration Certificate from the OJK No. STTD.PPB-
                            05/PJ-1/PM.02/2023 dated June 8, 2023 (Property and Business
                            Appraiser).
Company or BUMI         :   PT Bumi Resources Tbk, a public limited company whose shares are
                            listed on the IDX, duly incorporated and validly existing under the laws
                            of the Republic of Indonesia, and domiciled in South Jakarta,
                            Indonesia.
POJK No. 17/2020        :   OJK Regulation No. 17/POJK.04/2020 on Material Transactions and
                            Changes of Business Activities
POJK No. 35/2020        :   OJK Regulation No. 35/POJK.04/2020 on Valuers and Presentation of
                            Business Valuation Reports in the Capital Markets.
POJK No. 42/2020        :   OJK Regulation No. 42/POJK.04/2020 on Affiliate Transactions and
                            Conflict-of-Interest Transactions.
Transaction             :   Sale of CPM shares owned by the Company to BRMS amounting to:
                            (i) 24,999 series A shares;
                            (ii) 927,236 series C shares;
                            or equivalent to 3.03% of CPM’s total issued and paid-in capital.
Affiliate Transaction   :   Any activity and/or transaction carried out by a public company or
                            controlled company with an Affiliate of the public company or an
                            Affiliate of a member of the Directors, a member of the Board of
                            Commissioners, a major shareholder, or a controlling shareholder,
                            including any activity and/or transaction carried out by a public
                            company or controlled company for the benefit of an Affiliate of the
                            public company or an Affiliate of a member of the Directors, a member
                            of the Board of Commissioners, a major shareholder, or a controlling
                            shareholder.
Conflict of Interest    :   Any Transactions carried out by a public company or a controlled
Transaction                 company with any parties, whether affiliated or non-affiliated, that
                            bear a conflict of interest.

                                               4
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 USD                            :   The current legal tender/official currency of the United States.
DEFINISIDEF
                                             INTRODUCTION


This Information Disclosure contains information pertaining to the Transaction, as detailed herein.


This Information Disclosure is prepared in compliance with the provisions of POJK No. 42/2020, which
requires the Company to disclose information regarding certain Affiliated Transactions conducted by the
Company.


This Information Disclosure contains information on the signing of a Sale & Purchase Deed (AJB) between
the Company and BRMS, whereby the Company intends to transfer to BRMS its right and ownership of
24,999 Series A shares and 927,236 Series C shares, equivalent to 3.0302% of CPM’s total issued and paid-
in capital.


Pursuant to Article 1 point 3 of POJK No. 42/2020, this Transaction constitutes an Affiliated Transaction
between the Company and its affiliates given the fact the Transaction is conducted by the Company and
BRMS, which in this case, is a susbisiary of the Company with a direct ownership stake of 20.09% as the
buyer. Therefore, the Company is required to follow the procedures as referred to in Article 3 and part of
Article 4 of POJK No.42/2020.


The transaction does not constitute a material transaction to the Company as defined in POJK No. 17/2020,
as the value of the transaction is less than 20% of the Company's equity. Furthermore, the transaction
does not pose a risk of disrupting the Company's business continuity. Therefore, the Company is not
required to follow the procedures as set out in Article 4 paragraph (1) point (d) of POJK No.42/2020. The
Company is only required to:
1. engage an Independent Appraiser to determine the fair value of the Transaction object and/or the
     fairness of the Transaction;
2. announce the Information Disclosure regarding this Transaction to the public no later than 2
     business days after the Transaction date; and
3. submit the Information Disclosure regarding this Transaction to the OJK no later than 2 business
     days after the Transaction date.


In connection with the Affiliated Transaction, the Company has appointed KJPP SRR as an independent
appraiser to conduct the valuation of CPM’s shares and render an opinion on the fairness of the Affiliated
Transaction.


In accordance with Article 3 of POJK No. 42/2020, the Company has complied with adequate procedures
to ensure that the Transaction is conducted in accordance with generally accepted business practices.


Based on statements from the Company’s Directors and Board of Commissioners, the Transaction bears no
conflict of interest as defined in POJK No. 42/2020.




                                                       5
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                                     DESCRIPTIONS OF TRANSACTION


A. Date of Transaction
   June 25, 2026.


B. Object of Transaction
   The sale of 24,999 Series A shares and 927,236 Series C shares, equivalent to 3.0302% of CPM’s total
   issued and paid-in capital.


C. Value of Transaction
   The transaction value is USD9,200,000 (nine million two hundred thousand U.S. dollars) which has
   taken into account the share valuation report from the Independent Appraiser.


D. Parties Conducting Transaction


   1. The Company


       Brief History
       The Company was established pursuant to Deed of Incorporation No. 130, dated June 26, 1973,
       as amended by Deed of Amendment to the Articles of Association No. 103, dated November 28,
       1973, both of which were drawn up before Djoeko Soepadmo, S.H., a Notary of Surabaya, having
       been raftified pursuant to Decree of the Minister of Justice of the Republic of Indonesia No.
       Y.A.5/433/12 dated December 12, 1973, and were registered with the Surabaya District Court in
       Register No. 1824/1973, dated December 27, 1973, and published in the State Gazette of the
       Republic of Indonesia No. 1 dated January 2, 1974, Supplement to the State Gazette of the Republic
       of Indonesia No. 7/1974.


       The Company’s Articles of Association have been amended several times, most recently as
       amended by the Deed of Meeting Resolution No.62 dated June 19, 2026, drawn up before Humberg
       Lie, S.H., S.E., M.Kn., a notary of North Jakarta.


       The Company is headquartered at Bakrie Tower, 12th Floor, Rasuna Epicentrum Complex, Jl. H.R.
       Rasuna Said, Karet Kuningan, Setiabudi, DKI Jakarta 12940 – Indonesia, Phone: +62 (21) 5794
       2080, Fax: +62 (21) 5794 2070.


       Purpose and Objectives
       Wholesale trade, other management consulting activities and parent company activities.


       Capital Structure and Shareholder Composition
       BUMI’s capital structure as of the date of this Information Disclosure is as follows:


       Authorized capital        :        Rp38,750,000,000,000
       Issued capital            :        Rp30,589,866,903,750
       Paid-in capital           :        Rp30,589,866,903,750




                                                     6
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The Company's authorized capital consists of:


a. 20,773,400,000 Series A shares with a nominal value of Rp500 per share;


b. 53,501,346,007 Series B shares with a nominal value of Rp100 per share; and


c.    460,263,307,986 Series C shares with a nominal value of Rp50 per share.


The Company’s shareholding structure, based on the Company’s list of shareholders as of
May 29, 2026, is as follows:


                                             Nonimal Value
                                        Series A Rp500,- / share
                                                                                 Ownership
                                        Series B Rp100,- / share
        Shareholders                                                             Percentage
                                         Series C Rp50,- / share
                                                                                 (%)
                               Number of Shares           Nominal Value
                                    (shares )                 (Rupiah)
 Authorized Capital              534,538,053,993       38,750,000,000,000
 Series A                           20,773,400,000        10,386,700,000,000
 Series B                           53,501,346,007         5,350,134,600,700
 Series C                          460,263,307,986        23,013,165,399,300
 Issued and Fully Paid-
 in Capital:
 1.     Mach         Energy        170,000,000,000         8,500,000,000,000            45.781
        (Hongkong) Limited
 2.     Public     ownership       201,335,392,068          data not available          54.219
        below 5%
 Total Issued and Fully          371,335,392,068       30,589,866,903,750              100.00
 Paid-in Capital
 Unissued Shares                 163,202,661,925         8,140,133,096,250                    -


Composition of Directors and Board of Commissioners
The composition of the Company’s Directors and Board of Commissioners, as set forth in the Deed
of Meeting Resolution No.61 dated June 19, 2026, is as follows:


Directors:
President Director                       : Adika Nuraga Bakrie
Vice President Director                  : Agoes Projosasmito
Director                                 : Nalinkant Amratlal Rathod
Director                                 : Adrian Wicaksono
Director                                 : Phiong Phillipus Darma
Director                                 : Eddy Sanusi
Director                                 : R.A. Sri Dharmayanti
Director                                 : Andrew Christopher Beckham
Director                                 : Maringan M. Ido Hotna Hutabarat
Director                                 : Rio Supin


                                            7
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  Director                                   : Himawan Setiadi
  Director                                   : Christopher Fong
  Director                                   : Donny Iskandar Maramis


  Board of Commissoners:
  President Commissioner and                 : Sharif Cicip Sutardjo
  Independent Commissioner
  Independent Commissioner                   : Drs. Kanaka Puradiredja
  Independent Commissioner                   : Y.A. Didik Cahyanto
  Independent Commissioner                   : Anggawira
  Commissioner                               : Drs. Anton Setianto Soedarsono
  Commissioner                               : Adhika Andrayudha Bakrie


2. BRMS


  Brief History
  BRMS was established under the name PT Panorama Timur Abadi pursuant to Deed of Limited
  Liability Company No. 3 dated August 6, 2003, drawn up before Syafrudin, S.H., a notary of Jakarta,
  and was duly ratified by the Minister of Justice of the Republic of Indonesia pursuant to Decree
  No. C-29705HT.01.01.TH. 2003 dated December 22, 2003, and was registered with the South
  Jakarta District Court under No. 178/BH09.03/II/2004 on February 3, 2004, and announced in the
  State Gazette of the Republic of Indonesia No. 23 dated March 19, 2004, Supplement to the State
  Gazette of the Republic of Indonesia No. 2878.


  The Articles of Association of BRMS have been amended several times, most recently as amended
  pursuant to the Deed of the Meeting’s Resolution on Amendments to the Articles of Association of
  BRMS No. 178 dated April 30, 2025, drawn up before Jose Dima Satria, S.H., M.Kn., a Notary Public
  of Jakarta, having been notified to the Minister of Law and Human Rights via the Approval Letter
  of Amendments to the Articles of Association No. AHU-0031441.AH.01.02.Year 2025 dated May
  15, 2025, and registered in the Company Register No. AHU-0105898.AH.01.11.Year 2025 dated
  May 15, 2025.


  BRMS is headquartered at Bakrie Tower, 6th & 10th Floors, Kompleks Rasuna Epicentrum Jl. H.R.
  Rasuna Said, Kuningan Jakarta 12940 – Indonesia, Telepon: +62 (21) 5794 5698, Fax: +62 (21)
  5794 5687.


  Purpose and Objectives
  The Company currently operates as a holding company engaged in head office activities (KBLI
  70100), other management consulting activities (KBLI 70209), other professional, scientific, and
  technical activities e.c. (KBLI 74909), and wholesale trade on a fee or contract basis (KBLI 46100),
  through the supervision and management of subsidiaries involved in the exploration and
  development of mineral resource mining. Under its Articles of Association, the Company’s purpose
  and objectives are to engage in professional, scientific, and technical activities, as well as wholesale
  trade.




                                                 8
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Capital Structure and Shareholder Composition
Capital structure of BRMS as of the date of this Information Disclosure is as follows:


Authorized Capital        :      Rp35,000,000,000,000
Issued Capital            :      Rp21,792,038,637,200
Paid-in Capital           :      Rp21,792,038,637,200


The Company’s Authorized Capital consists of:


a. 25,570,150,644 Series A shares with a nominal value of Rp625 per share; and


b. 380,373,116,950 Series B shares with a nominal value of Rp50 per share.


Shareholding composition of BRMS is as follows:


    No.                 Shareholders                       Total Shares                  %
   1.         Emirates Tarian Global Ventures SPC                 35,592,738,434             25.10

   2.         Sugiman Halim                                       10,568,888,888              7.45

   3.         PT Bumi Resources Tbk                               28,490,231,967             20.09

   4.         Public                                              67,132,181,049             47.36

                       Total                                    141,784,040,338               100


Composition of Directors and Board of Commissioners


The composition of the Directors and Board of Commissioners of BRMS based on the Deed of
Declaration of the BRMS Meeting Resolution No. 109 dated April 25, 2024, drawn up before Jose
Dima Satria, S.H., M.Kn., a Notary of South Jakarta, having obtained the Acknowledgment Letter
of Notification of Changes to Company Data No. AHU-AH.01.09-0178797 dated May 3, 2024, and
registered in the Company Register No. AHU-0085780.AH.01.11.Year 2024 dated May 3, 2024, is
as follows:


Directors:
President Director                       : Agoes Projosasmito
Director                                 : Adhika Andrayudha Bakrie
Director                                 : Adika Aryasthana Bakrie
Director                                 : Adrian Wicaksono
Director                                 : Fuad Helmy
Director                                 : Muhammad Sulthon
Director                                 : Herwin Wahyu Hidayat
Director                                 : Charles Daniel Gobel


Board of Commissioners:
President Commissioner                   : Adika Nuraga Bakrie
Independent Commissioner                 : Drs. Kanaka Puradiredja



                                             9
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  Independent Commissioner                 : Gories Mere
  Commissioner                             : Nalinkant Amratlal Rathod
  Commissioner                             : Teguh Boentoro


3. CPM


  Brief History
  CPM was established pursuant to its Deed of Incorporation of Limited Liability Company No. 23
  dated April 11, 1997, drawn up before Sulami Mustafa, S.H., a Notary Public of Jakarta, and has
  been duly issued the legal entity status since April 24, 1997, pursuant to Decision Letter No. C2-
  3005. HT.01.01.TH.97, which was registered with the South Jakarta Municipal Company
  Registration Office under No. 788/BH.09.03/V/97 dated July 1, 1997, and announced in the State
  Gazette of the Republic of Indonesia No. 52 dated July 1, 1997, Supplement to the State Gazette
  of the Republic of Indonesia No. 2556.


  CPM’s Articles of Association have been amended several times, most recently as amended
  pursuant to the Deed of Declaration of Shareholders’ Resolution on the Amendment of CPM’s
  Articles of Association No. 119 dated July 25, 2023, drawn up before Jose Dima Satria, S.H., M.Kn.,
  a notary of Jakarta, and notified to the Minister of Law and Human Rights pursuant to the Letter
  of Acknowledgment of Notification of Amendments to the Articles of Association No. AHU-AH.01.03-
  0096648 dated July 25, 2023, and registered in the Company Register under No. AHU-
  0141417.AH.01.11. Year 2023, dated July 25, 2023.


  CPM is headquartered at Bakrie Tower, 6th & 10th Floors, Kompleks Rasuna Epicentrum Jl. H.R.
  Rasuna Said, Setiabudi Jakarta Selatan 12940 – Indonesia, Telepon: +62 (21) 5793 5698.


  Purpose and Objectives
  CPM currently engages in gold and silver mining (KBLI 07301), specialized telecommunications
  activities for internal use (KBLI 61992), and the wholesale trade of metals and metal ores (KBLI
  46620). The purpose and objectives, as set forth in DPM’s Articles of Association, are to conduct
  business in the field of mineral mining within the Contract of Work area approved by the
  Government of Indonesia.


  Capital Structure and Shareholder Composition
  Capital Structure of CPM as of the date of this Information Disclosure is as follows:


  Authorized capital               : Rp709,487,000,000
  Issued capital                   : Rp430,424,425,000
  Paid-in capital                  : Rp430,424,425,000


  CPM’s Authorized Capital consists of:


  a. 100,000 Series A shares with a nominal value of Rp8,600 per share;


  b. 1,400,000 Series B shares with a nominal value of Rp10,145 per share; and


  c.   50,000,000 Series C shares with a nominal value of Rp13,901 per share.

                                              10
Page 11
       The shareholding structure of CPM as of the date of this Information Disclosure is as set forth in
       the Deed of Declaration of Shareholders' Resolutions No. 292 dated June 25, 2026, drawn up
       before Jose Dima Satria, S.H., M.Kn., Notary in South Jakarta, for which the acknowledgement of
       notification has been obtained from the Minister of Law under acknowledgment of notification
       No. AHU-AH.01.09-0354887 dated June 26, 2026 , as follows:


                                                                 Nominal
        No.              Shareholders             Series        Value Per     Total Shares         %
                                                              Share (Rp)
                                                     A                2,340          99,999
                  PT Bumi Resources Minerals
         1.                                          B               10,145       1,400,000      99.9999
                  Tbk
                                                     C               13,901      29,925,000
                  PT Internasional Minerals
         2.                                          A                2,340                  1    0.0001
                  Cakrabuana

                                                Total                                               100


       Composition of Directors and Board of Commissioners
       The composition of CPM’s Directors and Board of Commissioners based on CPM Shareholders’
       Resolution Deed No. 119 dated April 17, 2026, drawn up before Jose Dima Satria, S.H., M.Kn., a
       notary of Jakarta, having been notified to and received by the Minister of Law and Human Rights
       pursuant to the Receipt Letter of Notification of Changes to Company Data No. AHU-AH.01.09-
       0221652 dated April 20, 2026, and registered in the Company Register No. AHU-
       0085067.AH.01.11. of 2026 dated April 20, 2026, is as follows:


       Directors
       President Director                : R. Damar Kusumanto
       Director                          : Agus Sitindaon
       Director                          : Charles Daniel Gobel
       Director                          : Yan Adriansyah


       Board of Commissioners:
       President Commissioner            : Adika Aryasthana Bakrie
       Commissioner                      : Agoes Projosasmito
       Commissioner                      : Adrian Wicaksono
       Commissioner                      : Adika Nuraga Bakrie
       Commissioner                      : Wisnu Wahyudin Pettalolo



E. Nature of the Affiliated Relationship of the Parties Condcucting Transaction with Company


   The Company and BRMS are affiliated parties given the fact that BRMS is a subsidiary of the Company,
   in which the Company holds 20.09% stake.




                                                   11
Page 12
F. The Impact of the Transaction on the Company’s Financial Condition, as well as the
    Considerations and Rationale for Entering into the Transaction


    The Transaction has no potential to disrupt the Company's business continuity; therefore, its execution
    will not have a significant impact on the Company's financial condition or business continuity.


    This Transaction is conducted because the Company is prioritizing the development of newly acquired
    assets and in order for BRM to manage and develop CPM with greater focus.


G. Independent Appraiser appointed in the Transaction


    The Independent Appraiser involved in the Transaction and appointed by the Company is KJPP SRR,
    tasked with providing a Valuation Report and a Fairness Opinion Report on the Transaction.



       SUMMARY OF INDEPENDENT APPRAISER’S REPORT ON THE FAIRNESS OF THE
                                                 TRANSACTION

KJPP
KJPP SRR
     SRR as
          as aa registered
                registered Public
                           Public Appraisal
                                  Appraisal Service
                                            Service Firm
                                                      Firm pursuant
                                                            pursuant to
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                                                                         Decree of
                                                                                 of Finance
                                                                                     Finance Minister
                                                                                              Minister No.
                                                                                                        No.
1056/KM.1/2009   dated August 20, 2009, and  is registered as a capital market support  services firm
1056/KM.1/2009 dated August 20, 2009, and is registered as a capital market support services firm withwith
the OJK
the OJK under
        under Capital
               Capital Market
                       Market Support
                              Support Services
                                      Services Registration
                                               RegistrationCertificate
                                                             CertificateNo.
                                                                        No.STTD.
                                                                            STTD.PPB-05/PJ-1/PM.02/2023
                                                                                  PPB-05/PJ-1/PM.02/2023
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                                                                              opinionon
                                                                                      onthe
                                                                                         thefairness
                                                                                             fairnessof
                                                                                                      ofthe
                                                                                                         the
Transaction in accordance  with  engagement  letter No. 260402.  001/SRR-JK/SPN-BF/BUMI/OR      dated
Transaction in accordance with engagement letter No. 260402. 001/SRR-JK/SPN-BF/BUMI/OR dated April     April
2,
2, 2026,
   2026, which
         which has
               has been
                   been approved
                        approved by
                                 by the
                                    the Company’s
                                        Company’s management.
                                                  management.


1. Summary
1. Summary of
           of Valuation
              Valuation Report
                        Report of
                               of 3.03
                                  3.03 %
                                       % Shares
                                         Shares of
                                                of CPM.
                                                   CPM.

    A.
    A. Parties
       Parties to
               to the
                   the Transaction
                       Transaction
       The
       The Parties involved in
           Parties involved in the
                               the Transaction
                                   Transaction are
                                               are the
                                                   the Company
                                                       Company and
                                                               and BRMS.
                                                                   BRMS.


    B.
    B. Object
       Object of
              of Valuation
                  Valuation
       The
       The object of
           object of this
                     this valuation
                          valuation consists
                                    consists of
                                             of 24,999
                                                24,999 Series
                                                       Series AA shares
                                                                  shares and
                                                                         and 927,236
                                                                              927,236 Series
                                                                                       Series CC shares
                                                                                                  shares of
                                                                                                          of
        CPM, or
        CPM, or equivalent
                equivalent to
                           to 3.03%
                              3.03% of
                                    of CPM’s
                                       CPM’s total
                                             total issued
                                                   issued and
                                                          and paid-in
                                                              paid-in capital.
                                                                      capital.


    C.
    C. Effective
       Effective Date
                 Date of
                      of Valuation
                          Valuation
       The market value in this
       The market value in this appraisal
                                appraisal is
                                           is calculated as of
                                              calculated as of December
                                                               December 31,
                                                                        31, 2025.
                                                                            2025. This
                                                                                  This date
                                                                                        datewas
                                                                                            wasselected
                                                                                                selected
        based on
        based on the
                 the objectives
                     objectives and
                                and purpose
                                      purpose of
                                              of the
                                                  the appraisal, as well
                                                      appraisal, as  well as
                                                                          asthe
                                                                              theCPM’s
                                                                                  CPM’sfinancial
                                                                                        financialdata
                                                                                                  datareceived
                                                                                                       received
        by
        by KJPP SRR. The financial data consists of CPM’s financial statements for the year ending
           KJPP  SRR.  The  financial  data consists   of CPM’s   financial  statements  for the  year   ending
        December
        December 31,31, 2025,
                        2025, which
                              which were
                                    were audited
                                         audited by
                                                 by aa Certified
                                                       Certified Public
                                                                 Public Accountant,
                                                                        Accountant, and
                                                                                     and serve
                                                                                          serveas
                                                                                                asthe
                                                                                                   thebasis
                                                                                                       basis
        for this valuation.
        for this valuation.

    D.
    D. Purpose
       Purpose and
                and Objective
                    Objective ofof Valuation
                                   Valuation
       The purpose of the valuation of
       The purpose of the valuation of CPM
                                       CPM shares  is to
                                           shares is   to provide
                                                          provide an
                                                                  an opinion
                                                                     opinion on
                                                                              on the
                                                                                  the market
                                                                                      market value,
                                                                                              value,as
                                                                                                     asofof
        December
        December 31,
                 31, 2025,
                     2025, of
                           of CPM
                              CPM shares,
                                  shares, expressed
                                          expressed in
                                                    in U.S.
                                                       U.S. dollars.
                                                            dollars.

        The purpose of the valuation is to provide an overview of the market value of CPM shares, which
        will subsequently be used to provide information to the Company’s management to serve as a
        reference in the execution of the Transaction.
                                                    12

    E. Assumptions and Limiting Conditions
Page 13
   The purpose of the valuation is to provide an overview of the market value of CPM shares, which
   will subsequently be used to provide information to the Company’s management to serve as a
   reference in the execution of the Transaction.


E. Assumptions and Limiting Conditions


   The assumptions and limiting conditions used in this valuation are as follows:


   1. The CPM share valuation report is a report that does not carry a disclaimer of opinion.


   2. The Independent Appraiser has conducted a review of the documents used in the CPM share
       valuation process.


   3. The data and information used in the valuation of CPM shares are derived from reliable sources.


   4. The Independent Appraiser is responsible for the preparation of the CPM share valuation
       report.


   5. CPM's share valuation report is open to the public unless it contains confidential information
       that could affect CPM's operations.


   6. The Independent Appraiser is responsible for the CPM share valuation report and the
       conclusion of the final value.


   7. The Independent Appraiser has obtained information regarding the legal status of CPM shares
       from CPM.


F. Valuation Method Employed


   The valuation approaches used for the valuation of CPM shares include the income approach,
   utilizing the discounted cash flow method, and the market approach, utilizing the guideline publicly
   traded company method.


   In valuing CPM shares using the discounted cash flow method, CPM's operations are projected
   based on forecasts of the company's business development. Future cash flows derived from these
   projections are converted to present value using a discount rate commensurate with the risk level.
   The indicated value represents the total present value of such future cash flows.


   The guideline publicly traded method was used to value CPM's shares because, although the stock
   market does not offer information on directly comparable companies with equivalent business
   scales and assets, existing data on publicly traded companies was deemed suitable for use as a
   benchmark for CPM's share value. This method yielded an indication of market value.


   Subsequently, the values derived from each of these approaches are reconciled through weighting
   to arrive at a conclusion regarding the value of CPM shares.




                                               13
Page 14
   G. Valuation Conclusion


      Based on the analysis of all data and information received by KJPP SRR and after considering all
      relevant factors affecting the valuation, it is KJPP SRR’s opinion that the market value of CPM
      shares as of December 31, 2025, is US$ 9,023 thousand, or equivalent to Rp 151,419 million.


2. Summary of the Fairness Opinion Report on the Transaction


   The following is a summary of the Valuation Report regarding the 3.03% stake in CPM, as set forth in
   Report No. 00289/2.0059-02/BS/02/0242/1/VI/2026 dated June 24, 2026.


   A. Transacting Parties
      Parties to the Transaction are the Company and BRMS.


   B. Object of Fairness Opinion
      The object of the fairness opinion on the Transaction is the sale of CPM shares held by the Company
      to BRMS comprising 24,999 Series A shares and 927,236 Series C shares, equivalent to 3.03% of
      the total issued shares of CPM for a transaction value of USD 9,200,000.


   C. Effective Date of Fairness Opinion
      The analysis underlying the Fairness Opinion was conducted based on December 31, 2025, as the
      effective date thereof. This date was selected based on considerations regarding the purpose and
      objectives of the Fairness Opinion, as well as the financial data of the Company received by KJPP
      SRR. Said financial data consists of the Company’s audited consolidated financial statements for
      the year ended December 31, 2025, which served as the basis for the preparation of the Fairness
      Opinion.


      In accordance with the provisions of POJK 35/2020, the Fairness Opinion is valid for 6 (six) months
      from its effective date of December 31, 202 unless there are factors that could affect the valuation
      conclusion by more than 5% (five percent).


   D. Purpose and Objective of the Fairness Opinion
      The objective of preparing the Fairness Opinion is to provide an overview regarding the fairness of
      the Transaction. The purpose of preparing the Fairness Opinion is to comply with POJK 42/2020.


   E. Assumptions and Limiting Conditions
      The assumptions and limiting conditions used in this valuation are as follows:


      1. The Fairness Opinion is a report that does not constitute a disclaimer of opinion.


      2. KJPP SRR has reviewed the documents used in the process of preparing the Fairness Opinion.


      3. The data and information obtained originate from sources with reliable accuracy.


      4. The analysis conducted for the Fairness Opinion utilized adjusted financial projections that
           reflect the reasonableness of the financial projections prepared by the Company's management
           in relation to their achievability.

                                                   14
Page 15
   5. KJPP SRR is responsible for the preparation of the Fairness Opinion and the fairness of the
       financial projections.


   6. The Fairness Opinion is a report available to the public, except where it contains confidential
       information that could affect the Company's operations.


   7. KJPP SRR bears responsibility for the Fairness Opinion and the conclusions drawn therein.


   8. KJPP SRR has obtained information regarding the terms and conditions of agreements related
       to the Transaction from the Company.


F. Approach and Procedure for the Fairness Opinion on the Transaction
   In evaluating the fairness of the Transaction, KJPP SRR has performed the following:


   1. Qualitative and Quantitative Analysis of Transaction


       The qualitative and quantitative analysis of the Transaction is conducted by reviewing the
       relevant industry to provide an overview of its performance trends; analyzing the Company’s
       operational activities and business prospects, the rationale for the Transaction, and the
       advantages and disadvantages thereof; and analyzing the Company’s historical financial
       performance based on its consolidated financial statements for the years ended December 31,
       2025, December 31, 2024, December 31, 2023, December 31, 2022, and December 31, 2021,
       as audited by a Public Accountant.


       Furthermore, KJPP SRR conducted an analysis of the pro forma reports and an incremental
       analysis of the Transaction, where upon the transaction becoming effective, based on the
       Company's consolidated financial projections, the Transaction is expected to enhance the
       Company's consolidated financial performance and generate added value for all of the
       Company's shareholders.


   2. Analysis of the Fairness of the Transaction


       Based on the fairness analysis of the executed Transaction, including an analysis of price
       fairness and the impact of the Transaction, it was determined that the price set for the
       Transaction is fair, as it aligns with the market value of CPM shares; furthermore, the impact
       analysis concluded that the Transaction would yield benefits for the Company's shareholders.


G. Conclusion
   Based on the fairness assessment of the conducted Transaction, KJPP SRR is of the opinion that
   the Transaction is fair.




                                              15
Page 16
EXPLANATIONS, CONSIDERATIONS, AND RATIONALE FOR CONDUCTING THE TRANSACTION
 COMPARED TO CONDUCTING OTHER SIMILAR TRANSACTION NOT CARRIED OUT WITH AN
                                           AFFILIATED PARTY


The consideration or rationale for conducting the Transaction with BRMS as an affiliate of the Company is
that BRMS as the majority shareholder of CPM possesses the knowledge and experience in managing CPM
business operations. In addition, the consideration and rationale for conducting the Transaction with an
affiliate rather than with a non-affiliated third party is that BRMS is a controlled company whose financial
statements are consolidated with those of the Company, so that the economic benefit derived from CPM
being cosolidated with BRMS ultimately will remain within the Company;s business group, thereby
contributing value to the Company and its shareholders.
Therefore, the Company views that conducting this Transaction with BRMS is more beneficial and in line
with the Company’s interests compared to conducting the transaction with a non-affiliated third party.



   JOINT STATEMENT OF BOARD OF COMMISSIONERS AND DIRECTORS OF THE COMPANY
A. The information provided herein is complete in accordance with the provisions of POJK No. 42/2020.
B. The transaction does not constitute a conflict-of-interest transaction as defined in POJK No. 42/2020.
C. The transaction does not constitute a material transaction as defined in POJK No. 17/2020.
D. The Company’s Board of Commissioners an Directors are fully responsible for the accuracy of all
    information contained herein and affirm that, having conducted a reasonable review, and to the best
    of their knowledge and belief, all information contained herein is accurate and there is no other material
    and relevant information that has not been disclosed which would render the information provided
    herein inaccurate and/or misleading.



                                     ADDITIONAL INFORMATION


Shareholders who wish to obtain further information regarding the Transaction may contact the Company
during business hours (8:00 a.m. to 4:00 p.m. Western Indonesia Time) on Business Days at the Company’s
office at the following address:



                              Bakrie Tower, 12th Floor - Rasuna Epicentrum
                             Jl. H.R. Rasuna Said - Jakarta 12940 – Indonesia
                                        Phone: (62-21) 5794 – 2080
                                    Website: www.bumiresources.com
                                    E-mail: corsec@bumiresources.com



                                           Jakarta, June 29, 2026
                                         Directors of the Company




                                                     16

File

File Open PDF
Source IDX
Size0.3 MB
Published29 Jun 2026
Pages16
Characters54,877
Text sourceEmbedded text layer
OCR confidence—

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possible person Adika Aryasthana p.9 ×2
possible person Fuad Helmy p.9
possible person Muhammad Sulthon p.9
possible person Teguh Boentoro p.10
possible person Wisnu Wahyudin p.11
unresolved person Jose Dima Satria · Notaris p.3 ×8
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unresolved org Indonesia Stock Exchange p.3
unresolved org PT Ficomindo Buana Registrar p.3
unresolved org PT Citra Palu Minerals p.3
unresolved org government of the Republic of Indonesia p.3 ×2
unresolved org KJPP SRR p.3 ×14
unresolved org Suwendho Renaldy & Rekan p.3
unresolved org Minister of Law p.4 ×2
unresolved org Minister of Law and Human Rights p.4 ×4
unresolved org Financial Services Authority p.4
unresolved org Minister of Finance p.4
unresolved person Djoeko Soepadmo · Notaris p.6
unresolved org Minister of Justice p.6 ×2
unresolved org Surabaya District Court p.6
unresolved person Humberg Lie p.6
unresolved — Vice p.7
unresolved person Drs. Kanaka Puradiredja Independent p.8 ×3
unresolved org PT Panorama Timur Abadi p.8
unresolved person Syafrudin p.8
unresolved org South Jakarta District Court p.8
unresolved org Emirates Tarian Global Ventures SPC p.9
unresolved person Sulami Mustafa · Notaris p.10
unresolved org PT Internasional Minerals p.11
unresolved org KJPP KJPP SRR SRR p.12
unresolved org KJPP SRR’s p.14
unresolved org KJPP SRR. Said p.14

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