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 INFORMATION DISCLOSURE TO THE SHAREHOLDERS OF PT BUMI RESOURCES TBK
              FOR THE PURPOSE OF AFFILIATED TRANSACTION
                     (“INFORMATION DISCLOSURE”)

THE INFORMATION AS CONTAINED IN THIS INFORMATION DISCLOSURE IS IMPORTANT FOR THE
COMPANY'S SHAREHOLDERS TO READ AND CONSIDER.

THIS INFORMATION DISCLOSURE IS PREPARED IN RELATION TO THE LOAN FACILITY
TRANSACTION FROM PT BUMI RESOURCES TBK TO PT ARUTMIN INDONESIA, BEING AN AFFILIATE
OF PT BUMI RESOURCES TBK IN ORDER TO COMPLY WITH THE PROVISIONS OF POJK NO. 42/2020
(AS DEFINED BELOW).

IF YOU EXPERIENCE DIFFICULTY UNDERSTANDING THE INFORMATION AS CONTAINED IN THIS
INFORMATION DISCLOSURE OR HAVE DOUBTS IN MAKING A DECISION, YOU SHOULD CONSULT
WITH A SECURITIES DEALER, INVESTMENT MANAGER, LEGAL ADVISOR, PUBLIC ACCOUNTANT OR
OTHER PROFESSIONAL ADVISORS.




                              PT BUMI RESOURCES TBK

                                 Business Activity:
                  Holding company in the coal and mineral mining sector



                                          Office:
                              Kompleks Rasuna Epicentrum
                                   Jl. H.R. Rasuna Said
                                Jakarta 12940, Indonesia
                              Telephone: (021) 5794 2080
                               Facsimile : (021) 5794 2070
                            Email: corsec@bumiresources.com
                            Website: www.bumiresources.com

THE BOARD OF COMMISSIONERS AND THE DIRECTORS OF THE COMPANY DECLARE THAT THE
INFORMATION DISCLOSED IN THIS INFORMATION DISCLOSURE IS CORRECT AND NO
UNDISCLOSED MATERIAL FACTS MAY CAUSE THE MATERIAL INFORMATION IN THIS
INFORMATION DISCLOSURE TO BE INCORRECT AND/OR MISLEADING.



                   This Information Disclosure is issued on 2 June 2026.




                                       Page 1 of 13
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                         DEFINITIONS AND ABBREVIATIONS

“Afilliate”              :   The Party as defined in Article 22 point 1 of the P2SK (Financial
                             Sector Development and Reinforcement) Law, namely:

                             a.   family relationships 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. grandparents of husband or wife and husband or wife of
                                     grandchildren;
                                  3. siblings of the husband or wife and the husband or wife of
                                     the siblings concerned; or
                                  4. husband or wife of the siblings of the person concerned;

                             b.   family relationships due to descent up to the second degree,
                                  both horizontally and vertically, namely a person's relationship
                                  with:
                                  1. parents and children;
                                  2. grandparents and grandchildren; or
                                  3. siblings of the person concerned;

                             c.   the relationship between the party and the employees,
                                  directors or commissioners of that party;

                             d.   the relationship between 2 or more companies where there is
                                  1 or more same members of Directors, management, Board of
                                  Commissioners or supervisors;

                             e.   the relationship between the company and the party, whether
                                  directly or indirectly, in any way, controlling or being controlled
                                  by the company or the party in determining the management
                                  and/or policies of the company or the party concerned;

                             f.   the relationship between 2 or more controlled companies,
                                  either directly or indirectly, in determining the management
                                  and/or company policies by the same party; or

                             g.   the relationship between the company and the major
                                  shareholder, namely the party who directly or indirectly owns
                                  at least 20% of the voting shares in the company.



“Arutmin”                :   PT Arutmin Indonesia.

“BAE”                    :   Securities Administration Bureau

“Conflict of Interest”   :   The difference between the economic interests of a public company


                                        Page 2 of 13
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                           and the personal economic interests of members of the directors,
                           members of the board of commissioners, major shareholders, or
                           controlling shareholders that could be detrimental to the public
                           company concerned.

“Board of              :   Company organ tasked with carrying out general and/or specific
Commissioners”             supervision in accordance with the article of association and
                           providing advice to the Directors.

“Directors”            :   Company organ that is authorized and fully responsible for managing
                           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.

“KJPP”                 :   Public Appraisal Services Office Kusnanto & Rekan, an independent
                           appraiser registered with the OJK who has been appointed by the
                           Company to conduct an assessment of the fair value and/or fairness
                           of the Transaction.

“Fairness Opinion      :   Has the meaning as defined in the Introduction section.
Report”

“Menkum” or            :   Minister of Law of the Republic of Indonesia (previoulsy known as
“Menkumham”                the Minister of Law and Human Rights of the Republic of Indonesia).

“Bonds”                :   Debt securities, known as Shelf-Registered Bonds I of BUMI – Phase
                           V Year 2026, evidenced by jumbo bond certificate, issued by the
                           Company with a principal amount of Rp1,839,875,000,000.

“OJK”                  :   Financial Services Authority.

“Loan Agreement”       :   Loan Agreement dated 28 April 2026 between the Company as
                           Lender and Arutmin as Borrower.

“Controlled Company”   :   Company as defined in Article 1 number 7 of POJK No. 42/2020,
                           namely a company that is controlled either directly or indirectly by a
                           public company.

“the Company”          :   PT Bumi Resources Tbk.

“POJK No. 17/2020”     :   OJK Regulation No. 17/POJK.04/2020 on Material Transactions and
                           Change of Business Activity.

“POJK No. 42/2020”     :   OJK Regulation No. 42/POJK.04/2020 on Affiliated Transactions and
                           Conflict-of-Interest Transactions.

“PUB I Phase V”        :   Public Offering of Shelf-Registration Bonds I of BUMI-Phase V


                                      Page 3 of 13
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 “PT”                         :   Limited Liability Company

 “Transaction”                :   Has the meaning as defined in the Introduction section.

 “Affiliated Transaction”     :   Every 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 every 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.

 “Confict of      Interest    :   Transaction is carried out by a public company or a controlled
 Transaction”                     company with any party, whether with affiliates or non-affiliates
                                  parties which bears a conflict of interest.



                                          INTRODUCTION

In order to comply with the provisions of POJK No. 42/2020, the Company's Directors hereby announce
this Disclosure of Information for the purpose of providing information to the Company's shareholders
that on 26 May 2026, Arutmin has received a loan facility of Rp1,506,015,000,000 from the Company
under a Loan Agreement for Arutmin's working capital needs that will go towards Arutmin's daily
operational costs ("Transaction").

For information, on 26 April 2026, the Company and Arutmin have entered into a Loan Agreement,
wherein the Company has agreed to lend an amount of funds to be obtained from the proceeds of PUB
I Phase V to Arutmin with a total maximum loan facility amount of Rp1,600,000,000,000 to be divided
into 2 tranches: (a) max. Rp640,000,000,000 (“Tranche A”); and (b)max. Rp960,000,000,000
(“Tranche B”) whereby Tranche A will bear 7.50% interest + 0.5% margin per annum and Tranche
B: 8.75% interest + 0.5% margin per annum. Repayment of the loan facility principal and interest for
Tranche A is 3 business days before the principal payment schedule of 370-day Series A Bond from the
issuance date of Series A bonds of PUB I Phase V; and Tranche B is 3 business days before the principal
payment schedule of 3-year Series B Bonds from the issuance date of Series B Bonds of PUB I
Phase V.

Further, the loan agreement stipulates that the receipt of the loan facility from the Company will be
effective, among others, when the Company has received the proceeds from PUB I Phase V, in relation
to which, the Company has received the same on 26 May 2026. Further, the Company has informed
Arutmin of the fulfilment of the condition precedent for the drawdown of the loan facility from the
Company to Arutmin, among others, the Company has received the funds from PUB I Phase V on
26 May 2026. Accordingly, the Transaction has come into effect as of 26 May 2026.

The transaction between the Company and Arutmin constitutes an Affiliated Transaction as referred to
in POJK No. 42/2020, where Arutmin is a controlled company of, and directly owned by the Company,
with the Company having 70% ownership of Arutmin's issued and paid-up capital.




                                             Page 4 of 13
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This Affiliated Transaction conducted by the Company has complied with the procedures stipulated in
Article 3 of POJK No. 42/2020 and has been carried out in accordance with generally accepted business
practices.

Pursuant to Article 4 paragraph (1) of POJK No. 42/2020, the Company has appointed KJPP KR as an
independent appraiser to provide a fairness opinion report on the Transaction based on the Fairness
Opinion Report from KJPP KR No.00098/2.0612-00/BS/02/0153/1/V/2026 dated 26 May 2026 (the
"Fairness Opinion Report").



     EXPLANATIONS, CONSIDERATIONS AND REASONS FOR CONDUCTING THE
 TRANSACTION, AS WELL AS CONSIDERATIONS FOR CONDUCTING THE TRANSACTION
 COMPARED TO CONDUCTING OTHER SIMILAR TRANSACTIONS WITH NON-AFFILIATED
                                 PARTIES



A.    Explanation, Consideration, and Reason for Conducting Transaction

      Arutmin requires funds for working capital to cover its daily operational costs in the near term
      and to maintain its business operations. The Company as Arutmin's parent company has sufficient
      funds to provide the loan to Arutmin.

B.    Considerations for Conducting the Transaction Compared to Conducting Other
      Similar Transactions with Unaffiliated Parties

      The considerations and reasons for carrying out this Transaction with an Affiliate compared to if
      it were carried out with an unaffiliated party, such as a financial institution, financing institution
      or bank are that the Transaction process will be faster compared to other third parties, and does
      not require a long administrative process, nor does it require the provision of guarantees.



                                INFORMATION ON TRANSACTION

A.    Date of Transaction

      26 May 2026.

B.    Object and Value of Transaction

      The object of transaction is a loan from the Company to Arutmin with a loan transaction value
      of Rp1,506,015,000,000.

C.    The Parties Involved in Transaction

      1.    The Company – Lender

            Brief History

            The Company, domiciled in Jakarta, is a limited liability company incorporated under and
            governed by Indonesian Law. The Company was duly established based on Deed of


                                              Page 5 of 13
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Establishment No. 130 dated 26 June 1973, as amended by Deed of Amendment to Articles
of Association No. 103 dated 28 November 1973, both of which were made before Djojo
Muljadi, S.H., Notary of Surabaya, having been ratified based on Decree of the Minister of
Justice of the Republic of Indonesia No. Y.A.5/433/12 dated 12 December 1973, and
registered with the Surabaya District Court in register book No. 1824/1973, dated
27 December 1973, and announced in the Official Gazette of the Republic of Indonesia
No. 1 dated 2 January 1974, Supplement to Official Gazette of the Republic of Indonesia
No. 7/1974 (“Deed of Establishment of the Company”).

The Company's articles of association as set out in the Company's Deed of Establishment
have been amended as last amended through the Deed of Company Resolution No. 7,
dated 2 June 2025, made before Humberg Lie, S.H., S.E., M. Kn., Notary of North Jakarta,
having been approved by the Minister of Law and Human Rights based on Decree No.
AHU-0038598.AH.01.02 of 2025 dated 13 June 2025, and registered in the Company
Register No. AHU-0130753.AH.01.11 of 2025 dated 13 June 2025, where the Company's
shareholders approved the amendment to Article 3 regarding the purpose and objectives,
as well as business activities of the Company ("Company Deed No. 7/2025").

(The Company's Deed of Establishment and all amendments thereto, including Company
Deed No. 7/2025, hereinafter collectively referred to as the "Company's Articles of
Association").

Pursuant to Article 3 of the Company's Articles of Association, the purpose and objectives,
as well as business activities of the Company are to carry out businesses in the field of
wholesale trade, other management consulting activities and holding company activities.

In order to achieve the aforesaid purpose and objectives of the Company, the Company
may carry out main business activities and supporting business activities, as follows:

a.    Main Business Activity

      Wholesale Trading on a fee or contract basis (KBLI 46100), Other Management
      Consulting Activities (KBLI 70209) and Holding Company Activities (KBLI 64200).

b.    Supporting Business Activity

      Head Office Activities (KBLI 70100).

Capital Structure and Shareholder Composition

Based on the Deed of Meeting Resolutions of the Company No. 110 dated 19 December
2024, made before Humberg Lie, S.H., S.E., M.Kn., Notary of North Jakarta, having been
notified to the Minister of Law and Human Rights based on the Receipt of Notification of
Amendments to the Articles of Association No. AHU-AH.01.03-0227434 dated 24
December 2024, registered in the Company Register No. AHU-0282477.AH.01.11. of 2024
dated 24 December 2024 and the latest shareholder composition of the Company based
on the Company's List of Shareholders as of 31 April 2026 issued by PT Ficomindo Buana
Registrar as the Company's BAE, the capital structure and composition of the Company's
shareholders are as follows:



                                Page 6 of 13
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                                         Nominal Value
                                    Series A Rp500,- / share
                                                                              Ownwershi
                                    Series B Rp100,- / share
                                                                                   p
      Shareholders                    Series C Rp50,- / share
                                                                              Percentage
                               Total Shares
                                                  Total Nominal                  (%)
                                (Number of
                                                  Value (Rupiah)
                                 Shares )
 Authorized Capital           534,538,053,99 38,750,000,000,00
                                             3                    0
 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
 Issud and Fully Paid-up
 Capital
 1.   Mach         Energy      170,000,000,000        8,500,000,000,000           45.781
      (Hongkong) Limited
 2.   UBS Switzerland AG-       18,948,730,283        data not available           5.103
      Client   Assets    -
      2049584001
 3.  Public    Ownership       182,386,661,785        data not available          49.116
     below 5%
 Total Issued and Fully       371,335,392,06      30,589,866,903,75               100.00
 Paid-up Capital                           8                      0

 Unissued Shares              163,202,661,92
                                           5      8,140,133,096,250                    -

Management and Supervision of the Company

Based on the Deed of Meeting Resolutions of the Company No. 17 dated 13 January 2026,
made before Humberg Lie, S.H., S.E., M.Kn., Notary of North Jakarta, having been notified
to the Minister of Law and Human Rights based on the Letter of Receipt of Notification of
Changes to Company Data No. AHU-AH.01.09-0012924 dated January 23, 2026 registered
in the Company Register No. AHU-0011241.AH.01.11 of 2026 dated 23 January2026, the
composition of the Company's Directors and Board of Commissioners is as follows:

 Board of Commissioners
 President Commissioner/Independent               :   Sharif Cicip Sutardjo
 Commissioner
 Independent Commissioner                         :   Anton Setianto Soedarsono
 Independent Commissioner                         :   Kanaka Puradiredja
 Independent Commissioner                         :   Y.A. Didik Cahyanto
 Independent Commissioner                         :   Anggawira
 Commissioner                                     :   Adhika Andrayudha Bakrie
 Commissioner                                     :   Thomas Myer Kearney

 Directors
 President Director                               :   Adika Nuraga Bakrie
 Vice President Director                          :   Agoes Projosasmito


                               Page 7 of 13
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      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 H. Hurabarat
      Director                                         :   Rio Supin
      Director                                         :   Himawan Setiadi
      Director                                         :   Christopher Fong



2.   Arutmin – Borrower

     Brief History

     Arutmin, domiciled in Jakarta, is a limited liability company incorporated under and
     governed by Indonesian Law. The Company was duly established based on Deed of
     Establishment No.206 dated 31 October 1981, drawn up before Kartini Muljadi S.H., Notary
     of Jakarta, having been approved by the Minister of Justice of the Republic of Indonesia
     based on Decree No. Y.A.5/241/19 dated 1 April 1982 and announced in the Official
     Gazette of the Republic of Indonesia No. 54 dated 6 July 1982, Supplement to the Official
     Gazette of the Republic of Indonesia No. 851. (“Arutmin Deed of Establishment”).

     Arutmin's articles of association as stipulated in the Arutmin Deed of Establishment have
     been amended as last amended through Deed No. 80 dated 7 November 2024, drawn up
     before Yulia, S.H., Notary of South Jakarta, having been notified to the Minister of Law
     and Human Rights based on the Letter of Receipt of Notification of Amendment to Articles
     of Association No. AHU-AH.01.03-0209894 dated 11 November 2024 and recorded in the
     Company Register No. AHU-0243862.AH.01.11 of 2024 dated 11 November 2011, whereby
     Arutmin's shareholders approved the amendments to Article 10, Article 13, Article 14,
     Article 15, Article 16 and Article 18 of Arutmin's articles of association ("Arutmin Deed
     No. 80/2024").

     (Arutmin's Deed of Establishment and all amendments thereto, including Arutmin Deed
     No. 80/2024, are hereinafter collectively referred to as "Arutmin's Articles of
     Association").

     According to Article 3 of Arutmin's Articles of Association, Arutmin's purpose and
     objectives, as well and business activities are to engage in coal mining.

     To achieve the aforementioned purpose and objectives, Arutmin may conduct the following
     business activities:

     a.    Coal and lignite mining through underground mining or open pit mining.

           These activities include work such as grading, cleaning, compaction and other steps
           necessary in transporting for sale.




                                    Page 8 of 13
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b.    Mining operations, drilling of various coal qualities such as anthracite, bituminous
      and subbituminous, both surface and underground, including mining by means of
      liquefaction.

      Mining operations include excavation, crushing, washing, filtering, mixing, and
      compaction to improve quality or facilitate transportation and storage. This includes
      the extraction of coal from culm banks.

c.    On site gasification of coal.

d.    Mining operations, drilling of various qualities of lignite, such as lignite mining on
      the surface or underground, including mining by means of prospecting
      (liquefaction).

      These activities include mining operations which include excavation, crushing,
      washing, filtering and mixing as well as compaction of lignite to improve quality and
      facilitate transportation and storage/containment.



Capital Structure and Shareholder Composition

Based on the Deed of Shareholders’ Resolution of Arutmin No. 26 dated 5 February 2024,
made before Humberg Lie S.H., S.E., M.Kn., Notary of North Jakarta, having been notified
to and received by the Minister of Law and Human Rights based on the Letter of Receipt
of Notification of Changes to Company Data No. AHU-AH.01.09-0088706 dated
1 March 2024 (“Arutmin Deed No. 26/2024”), the capital structure and composition of
Arutmin shareholders are as follows:

                                 Nominal Value of Rp63,475,- /
                                            share
                                                                             Ownership
                                    Total
        Descriptions                                                         Percentage
                                   Shares       Total Nominal
                                                                                (%)
                                  (Number       Value (Rupiah)
                                 of Shares)
 Authorized Capital                  40,000      2,539,300,000
 Issued and Fully
 Paid-up Capital:
 1. Perseroan                          7,000             444,325,000                70.00
 2. PT Cakrawala Langit                3,000             190,425,000                30.00
    Sejahtera
 Issued and Fully                     10,000           634,750,000                100.00
 Paid-up Capital
 Unissued Shares                            -                        -                   -

Management and Supervision of Arutmin

Based on Deed of Arutmin No. 26/2024, the composition of Directors and Board of
Commissioners of Arutmin is as follows:




                                 Page 9 of 13
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            Board of Commissioners
            President Commissioner             :   Nalinkant Amratlal Rathod
            Commissioner                       :   Adika Nuraga Bakrie
            Commissioner                       :   Adhika Andrayudha Bakrie
            Commissioner                       :   Raden Ajeng Sri Dharmayanti

            Directors
            President Director                 :   Ken Leksono
            Director                           :   Maringan M. Ido Hotna Hutabarat
            Director                           :   Andrew Christoper Beckham
            Director                           :   Sudirman Widhy Hartono

D.    Relationship and Nature of Affiliated Relationship

      Arutmin is directly controlled by the Company, with the Company having 70% of Arutmin's
      shares. Therefore, Arutmin and the Company have an affiliated relationship as referred to in
      POJK No. 42/2020.



         IMPACT OF TRANSACTION ON THE COMPANY’S FINANCIAL CONDITION

The Transaction does not have the potential to disrupt the Company's business continuity, so that
carrying out the Transaction will not have a significant impact on the Company's financial condition and
business continuity.



               SUMMARY OF FAIRNESS OPINION REPORT ON TRANSACTION

KJPP KR, as a licensed public appraisal services firm based on the Decree of the Minister of Finance No.
2.19.0162 dated 15 July 2019 and registered as a capital market supporting professional services office
with the Financial Services Authority (OJK) under Registration Certificate of Capital Market Supporting
Professional No. KEP-210/KS.13/2026 (business appraiser), has been appointed by the management of
the Company to render a fairness opinion on the Transaction pursuant to Engagement Letter No.
KR/260410-002 dated 10 April 2026, which has been approved by the management of the Company.

The following is a summary of the Fairness Opinion Report on the Transaction based on Report
No. 00098/2.0162-00/BS/02/0153/1/V/2026 dated 26 May 2026:

A.    Identity of the Parties

      The parties involved in the Transaction are the Company, as the lender, and PT Arutmin
      Indonesia as the borrower.

B.    Object of the Transaction in the Fairness Opinion Report

      The object of the Transaction in the Fairness Opinion is a transaction whereby PT Arutmin
      Indonesia has received a loan facility amounting to IDR 1,506,015,000,000 from PT Bumi
      Resources Tbk under the Loan Agreement, for the working capital needs of Arutmin, which will
      be used for Arutmin’s daily operational expenses.



                                            Page 10 of 13
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C.   Purpose and Objective of the Fairness Opinion Report

     The purpose and objective of preparing the Fairness Opinion on the Transaction is to provide the
     Directors of the Company with an overview of the fairness of the Transaction from a financial
     perspective and to comply with the applicable regulations, namely OJK Regulation No. 42/2020.

     This Fairness Opinion has been prepared in accordance with the provisions of Financial Services
     Authority Regulation No. 35/POJK.04/2020 concerning “Valuation and Presentation of Business
     Valuation Reports in the Capital Market” dated 25 May 2020, as well as the Indonesian Valuation
     Standards 2018, Revised Edition SPI300, SPI310, SPI320, and SPI330.

D.   Date of Fairness Opinion

     The Fairness Opinion on the Transaction is assessed as of 31 December 2025. This date is
     selected based on consideration of interests and the purpose of the Fairness Opinion analysis on
     the Transaction.

E.   Key Limitations and Assumptions

     The analysis of the Fairness Opinion on the Transaction was prepared using the data and
     information disclosed above, which have been reviewed by KJPP KR. In conducting the analysis,
     KJPP KR relies on the accuracy, reliability, and completeness of all financial information, legal
     status information of the Company, and other information provided to KJPP KR by the Company
     or obtained from publicly available sources and KJPP KR assumes no responsibility for the
     accuracy of such information. Any changes to such data and information may materially affect
     the final conclusion of the Fairness Opinion.

     KJPP KR also relies on the Company’s management assurances that they are not aware of any
     facts that would render the information provided to KJPP KR incomplete or misleading. Therefore,
     KJPP KR assumes no responsibility for any changes to the conclusions of its Fairness Opinion
     resulting from changes to such data and information.

     The consolidated financial projections of the Company before and after the Transaction were
     prepared by the management of the Company. KJPP KR has reviewed such financial projections
     and considers that they reflect the Company’s operational conditions and performance. In
     general, there were no significant adjustments required by KJPP KR to the Company’s
     performance targets.

     KJPP KR did not conduct any inspection of the Company’s fixed assets or facilities. In addition,
     KJPP KR does not express any opinion on the tax implications of the Transaction. The services
     provided by KJPP KR in connection with the Transaction are limited solely to the issuance of a
     Fairness Opinion on the Transaction and do not constitute accounting, audit, or tax services.
     KJPP KR did not perform any examination of the legal validity of the Transaction or its tax
     implications. The Fairness Opinion is assessed solely from an economic and financial perspective.
     The Fairness Opinion Report is a non-disclaimer opinion and is publicly available, except for
     confidential information that may affect the Company’s operations. Furthermore, KJPP KR has
     obtained information regarding the legal status of the Company and PT Arutmin Indonesia based
     on their respective Articles of Association.




                                           Page 11 of 13
Page 13
     The work performed by KJPP KR in relation to the Transaction does not constitute, and shall not
     be interpreted as, in any form whatsoever, an audit or review, nor the performance of specified
     procedures on financial information. Such work is also not intended to identify weaknesses in
     internal control, errors or irregularities in financial statements, or violations of laws and
     regulations. In addition, KJPP KR is not authorized and is not in a position to obtain or analyze
     any other transactions beyond the Transaction that may be available to the Company, nor the
     impact of such transactions on the Transaction.

     This Fairness Opinion is prepared based on market and economic conditions, general business
     and financial conditions, and applicable government regulations related to the Transaction as of
     the date of issuance of this Fairness Opinion.

     In preparing this Fairness Opinion, KJPP KR has made certain assumptions, including the
     fulfillment of all conditions and obligations of the Company and all parties involved in the
     Transaction. The Transaction will be carried out as described within the agreed timeline, and the
     accuracy of the information regarding the Transaction disclosed by the Company’s management.

     This Fairness Opinion must be viewed as a whole, and reliance on only part of the analysis or
     information without considering the entire analysis may lead to misleading conclusions regarding
     the underlying process of the Fairness Opinion. The preparation of this Fairness Opinion is a
     complex process and may not be appropriately conducted based on incomplete analysis.

     KJPP KR also assumes that from the date of issuance of the Fairness Opinion up to the date of
     the Transaction, there has been no material change affecting the assumptions used in its
     preparation. KJPP KR is not responsible for reaffirming, supplementing, or updating its opinion
     due to changes in assumptions, conditions, or events occurring after the date of this report.The
     calculations and analyses underlying this Fairness Opinion have been properly performed, and
     KJPP KR shall be responsible for the Fairness Opinion Report.

     The conclusion of this Fairness Opinion remains valid provided that no material changes are
     affecting the Transaction. Such changes include, but are not limited to, changes in internal
     conditions of the Company or external conditions, namely market and economic conditions,
     general business, trade and financial conditions, as well as Indonesian government regulations
     and other relevant regulations after the issuance date of this Fairness Opinion Report.

     If such changes occur after the issuance date of this report, the Fairness Opinion on the
     Transaction may differ.

F.   Approach and Procedures of the Fairness Opinion on the Transaction
     In evaluating this Fairness Opinion on the Transaction, we have conducted analysis through the
     following approaches and procedures:
     I.     Analysis of the Transaction.
     II.    Qualitative and quantitative analysis of the Transaction.
     III. Analysis of the fairness of the Transaction.




                                           Page 12 of 13
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     STATEMENT OF THE BOARD OF COMMISSIONERS AND DIRECTORS OF THE COMPANY

In relation to the Transaction, Directors and Board of Commissioners of the Company state:

1.     That the Transaction constitutes an Affiliated Transaction as referred to in POJK No. 42/2020,
       but does not constitute a Conflict-of-Interest Transaction as referred to in POJK No. 42/2020,
       nor does it constitute a material transaction as referred to in POJK No. 17/2020;

2.     The Company's Directors state that the Transaction has gone through the the Company’s own
       procedures as required in POJK No. 42/2020 to ensure that the Affiliated Transaction has been
       carried out in accordance with applicable regulations and generally accepted business practices;
       and

3.     Directors and Board of Commissioners of the Company are fully responsible for the accuracy of
       all information contained herein to the shareholders and confirm that after conducting a thorough
       examination of the available information, hereby declare that to the best of the knowledge and
       belief of the Directors and Board of Commissioners of the Company, all material information
       disclosed in this Information Disclosure is not misleading.



                                   ADDITIONAL INFORMATION

Shareholders who wish to obtain other information regarding the Transaction may contact the Company
during business hours (08.00 to 16.00 Western Indonesian 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
                                       Telp.: (62-21) 5794 – 2080
                                        Fax: (62-21) 5794 – 2070
                                     Situs: www.bumiresources.com
                                  E-mail: corsec@bumiresources.com




                                         Jakarta, 2 June 2026
                                       Directors of the Company




                                             Page 13 of 13

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Names mentioned 36 people and organisations named in the text · linked when the evidence is strong

linked person Sharif Cicip Sutardjo p.8
linked person Anton Setianto Soedarsono p.8
linked person Adhika Andrayudha Bakrie p.8 ×2
linked person Thomas Myer Kearney p.8
linked person Adika Nuraga Bakrie p.8 ×2
linked person Agoes Projosasmito p.8
linked person Nalinkant Amratlal Rathod p.9 ×2
linked person Adrian Wicaksono p.9
linked person Phiong Phillipus Darma p.9
linked person Eddy Sanusi p.9
linked person Andrew Christopher Beckham p.9
linked person Rio Supin p.9
linked person Himawan Setiadi p.9
linked person Christopher Fong p.9
linked person Maringan M. Ido Hotna Hutabarat p.11
possible org BUMI RESOURCES TBK p.2 ×12
possible — UBS Switzerland p.8
possible person Kanaka Puradiredja p.8
unresolved org PT ARUTMIN INDONESIA p.2 ×5
unresolved org Public Appraisal Services Office Kusnanto & Rekan p.4
unresolved org Minister of Law p.4
unresolved org Minister of Law and Human Rights p.4 ×6
unresolved org Financial Services Authority p.4 ×3
unresolved org KJPP KR p.6 ×22
unresolved person Djojo Muljadi · Notaris p.7
unresolved org Minister of Justice p.7 ×2
unresolved org Surabaya District Court p.7
unresolved person Humberg Lie · Notaris p.7 ×6
unresolved org PT Ficomindo Buana Registrar p.7
unresolved — Unissued p.8
unresolved person H. Hurabarat p.9
unresolved person Kartini Muljadi S.H. · Notaris p.9
unresolved person Yulia · Notaris p.9
unresolved org PT Cakrawala Langit p.10
unresolved org Minister of Finance p.11
unresolved org KJPP KR. In p.12

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