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Asset transaction Needs review EMAS

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KETERBUKAAN INFORMASI KEPADA PEMEGANG                           INFORMATION DISCLOSURE TO SHAREHOLDERS
   SAHAM TERKAIT TRANSAKSI MATERIAL                                 RELATED TO MATERIAL TRANSACTION
    PT MERDEKA GOLD RESOURCES TBK                                    PT MERDEKA GOLD RESOURCES TBK
            (“PERSEROAN”)                                                   (THE “COMPANY”)
Keterbukaan Informasi ini disampaikan kepada para             This Information Disclosure is provided to the
Pemegang Saham dan publik dalam rangka memberikan             Shareholders and the public in order to provide an
penjelasan mengenai Perjanjian Jual Beli Bersyarat atas       explanation in relation to the Conditional Sale and
Peralatan dan Perjanjian Layanan Konsultasi Penunjang         Purchase Agreement of Equipment and the
antara PT Pani Industri Nusantara dan Vision Green            Supplementary Consultancy Services Agreement between
Energy (Beijing) Tech, Co., Ltd. (“Transaksi”).               PT Pani Industri Nusantara and Vision Green Energy
                                                              (Beijing) Tech, Co., Ltd. (the “Transaction”).

INFORMASI SEBAGAIMANA TERCANTUM DALAM                         INFORMATION AS STATED IN THIS INFORMATION
KETERBUKAAN INFORMASI INI PENTING UNTUK                       DISCLOSURE IS IMPORTANT TO BE READ AND
DIBACA DAN DIPERHATIKAN OLEH PEMEGANG                         CONSIDERED BY THE COMPANY'S SHAREHOLDERS. IF
SAHAM PERSEROAN. JIKA ANDA MENGALAMI                          YOU HAVE DIFFICULTIES TO UNDERSTAND THE
KESULITAN   UNTUK    MEMAHAMI    INFORMASI                    INFORMATION AS SET FORTH IN THIS INFORMATION
SEBAGAIMANA TERCANTUM DALAM KETERBUKAAN                       DISCLOSURE YOU SHOULD CONSULT WITH A LEGAL
INFORMASI INI SEBAIKNYA ANDA BERKONSULTASI                    COUNSEL, A PUBLIC ACCOUNTANT, A FINANCIAL
DENGAN PENASIHAT HUKUM, AKUNTAN PUBLIK,                       ADVISOR OR ANY OTHER PROFESSIONAL.
PENASIHAT KEUANGAN ATAU PROFESIONAL
LAINNYA.




                                      PT MERDEKA GOLD RESOURCES TBK
                   Kegiatan Usaha                                                Business Activities
  Perusahaan induk atas grup usaha yang bergerak di             The holding company of a business group engaged in
 bidang pertambangan emas dan mineral pengikutnya,               gold mining and associated minerals, processing and
  pengolahan dan kegiatan usaha terkait lainnya yang            other business activities that are vertically integrated.
             terintegrasi secara vertikal.

            Berkedudukan di Jakarta Selatan, Indonesia/ Domiciled in South Jakarta, Indonesia


                                       Kantor Pusat/ Headquarter Office
                             Treasury Tower, Lantai/ Floor 67, District 8, SCBD Lot 28
    Jl. Jend. Sudirman Kav. 52-53, Senayan, Kebayoran Baru, Jakarta Selatan/ South Jakarta 12190, Indonesia
                 Telepon/ Telephone: +62 21 3952 5585; Faksimile/ Facsimile: +62 21 3952 5588
                         Surat Elektronik/ E-mail: corsec@merdekagoldresources.com
                              Situs Web/ Website: www.merdekagoldresources.com

               Keterbukaan Informasi ini                                       This Information Disclosure
  diterbitkan di Jakarta pada tanggal 24 Agustus 2026                    is issued in Jakarta on 24 August 2026




               Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

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              DEFINISI DAN SINGKATAN                                     DEFINITIONS AND ABBREVIATIONS
“Afiliasi”: Pihak-pihak sebagaimana dimaksud dalam              “Affiliate”: Parties referred to UUP2SK, namely:
UUP2SK, yaitu:
a. hubungan keluarga karena perkawinan sampai                   a.   family relationship due to marriage up to the second
    dengan derajat kedua, baik secara horizontal                     degree, both horizontally and vertically, namely the
    maupun vertikal, yaitu hubungan seseorang dengan:                relationship of a person with:
    1. suami atau istri;                                             1. husband or wife;

     2. orang tua dari suami atau istri dan suami atau               2. parents of the husband or wife and the husband or
        istri dari anak;                                                wife of the children;

     3. kakek dan nenek dari suami atau istri dan suami              3. grandparents of the husband or wife and the
        atau istri dari cucu;                                           husband or wife of the grandchildren;

     4. saudara dari suami atau istri beserta suami atau             4. siblings of the husband or wife along with their
        istrinya dari saudara yang bersangkutan; atau                   respective spouse; or

     5. suami atau istri dari saudara orang yang                     5. the husband or wife of the sibling of the person
        bersangkutan.                                                   concerned.

b. hubungan keluarga karena keturunan sampai                    b.   family relationship due to descent up to the second
   dengan derajat kedua, baik secara horizontal                      degree, both horizontally or vertically, namely the
   maupun vertikal, yaitu hubungan seseorang dengan:                 relationship of a person with:
   1. orang tua dan anak;                                            1. parents and children;

     2. kakek dan nenek serta cucu; atau                             2. grandparents and grandchildren; or

     3. saudara dari orang yang bersangkutan.                        3. siblings of the person concerned.

c. hubungan antara pihak dengan karyawan, direktur,             c.   relationship between a party and employees,
   atau komisaris dari pihak tersebut;                               directors, or commissioners of the party;

d. hubungan antara 2 (dua) atau lebih perusahaan di             d.   relationship between 2 (two) or more companies in
   mana terdapat 1 (satu) atau lebih anggota direksi,                which there are 1 (one) or more members of the board
   pengurus, dewan komisaris, atau pengawas yang                     of directors, management, board of commissioners, or
   sama;                                                             supervisors who are the same;

e. hubungan antara perusahaan dan pihak, baik                   e.   relationship between a company and a party, whether
   langsung maupun tidak langsung, dengan cara apa                   direct or indirect, by any means, controlling or
   pun, mengendalikan atau dikendalikan oleh                         controlled by the company or that party in
   perusahaan atau pihak tersebut dalam menentukan                   determining the management and/or policies of the
   pengelolaan dan/atau kebijakan perusahaan atau                    company or the concerned party;
   pihak dimaksud;

f.   hubungan antara 2 (dua) atau lebih perusahaan yang         f.   relationship between 2 (two) or more companies
     dikendalikan, baik langsung maupun tidak langsung,              controlled, whether direct or indirect, by any means,
     dengan cara apa pun, dalam menentukan                           in determining the management and/or policies of the
     pengelolaan dan/atau kebijakan perusahaan oleh                  company by the same party; or
     pihak yang sama; atau

g. hubungan antara perusahaan dan pemegang saham                g.   relationship between a company and a major
   utama, yaitu pihak yang secara langsung maupun                    shareholder, that is a party that directly or indirectly
   tidak langsung memiliki paling kurang 20% (dua                    owns at least 20% (twenty percent) of the shares with
   puluh persen) saham yang mempunyai hak suara                      voting rights of the company.
   dari perusahaan tersebut.

“Benturan     Kepentingan”:     Perbedaan      antara           “Conflict of Interest”: The difference between the
kepentingan ekonomis perusahaan terbuka dengan                  economic interest of a public company and the personal
kepentingan ekonomis pribadi anggota direksi, anggota           economic interest of members of the board of directors,
dewan komisaris, pemegang saham utama, atau                     members of the board of commissioners, major
pengendali yang dapat merugikan perusahaan terbuka              shareholders, or controllers that may be harmful to the
dimaksud.                                                       public company concerned.




                Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

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“Bursa Efek Indonesia”: PT Bursa Efek Indonesia.                “Indonesia Stock Exchange”: PT Bursa Efek Indonesia.

“Menkum”: Menteri Hukum Republik Indonesia, yang                “MOL”: Minister of Law of the Republic of Indonesia,
sebelumnya dikenal sebagai Menteri Hukum dan Hak                previously known as Minister of Law and Human Rights of
Asasi Manusia Republik Indonesia.                               the Republic of Indonesia.

“Otoritas Jasa Keuangan” atau “OJK”: Lembaga negara             “Financial Services Authority” or “OJK”: An independent
yang independen, yang mempunyai fungsi, tugas, dan              state institution, which has the functions, duties, and
wewenang pengaturan, pengawasan, pemeriksaan, dan               authorities to regulate, supervise, examine, and investigate
penyidikan sebagaimana dimaksud dalam Undang-                   as referred to in Law No. 21 of 2011 on the Financial
Undang No. 21 Tahun 2011 tentang Otoritas Jasa                  Services Authority, as amended by UUP2SK.
Keuangan, sebagaimana diubah dengan UUP2SK.

“Pemegang Saham”: Pihak-pihak yang tercatat dalam               “Shareholders”: Parties who are registered in the
Daftar    Pemegang     Saham    Perseroan     yang              Shareholders Register of the Company which is
diadministrasikan oleh Biro Administrasi Efek yang              administered by the Securities Administration Bureau
ditunjuk Perseroan.                                             appointed by the Company.

“Penilai Independen” atau “KJPP”: Kantor Jasa Penilai           “Independent Appraiser” or “KJPP”: Public Appraisal
Publik Iskandar & Rekan, penilai independen yang                Services Office of Iskandar & Rekan, independent
terdaftar di OJK yang telah ditunjuk Perseroan untuk            appraisers registered with the OJK who have been
melakukan penilaian atas nilai wajar atas dan/atau              appointed by the Company to conduct an assessment of the
kewajaran terhadap Transaksi.                                   fair value and/or fairness of the Transaction.

“Perjanjian”: Perjanjian Jual Beli Bersyarat atas               “Agreement”: Conditional Sale and Purchase Agreement
Peralatan dan Perjanjian Layanan Konsultasi Penunjang           of Equipment and Supplementary Consultancy Services
antara PIN dan VGE beserta setiap perubahan-                    Agreement between PIN and VGE together with any
perubahan, tambahan-tambahan, dan pengganti-                    amendments, additions, and substitutes, which may be
pengganti, yang mungkin akan dibuat kemudian.                   subsequently made.

“Perseroan”: PT Merdeka Gold Resources Tbk,                     “Company”: PT Merdeka Gold Resources Tbk, domiciled in
berkedudukan di Jakarta Selatan, suatu perseroan                South Jakarta, is a publicly listed company whose shares
terbuka yang sahamnya tercatat pada Bursa Efek                  are listed on the Indonesia Stock Exchange and which has
Indonesia serta memiliki Hong Kong Depositary Receipts          Hong Kong Depositary Receipts through a secondary
melalui Secondary Listing yang tercatat pada Main Board         listing on the Main Board of the Stock Exchange of Hong
of the Stock Exchange of Hong Kong Limited, dan didirikan       Kong Limited, which is established and operated under the
serta dijalankan berdasarkan hukum negara Republik              laws of the Republic of Indonesia.
Indonesia.

“PIN”: PT Pani Industri Nusantara, suatu perseroan              “PIN”: PT Pani Industri Nusantara, a limited liability
terbatas yang didirikan dan tunduk pada hukum negara            company duly organized and existing under the laws of the
Republik Indonesia, beralamat di Jalan Trans Sulawesi –         Republic of Indonesia, having its address at Jalan Trans
Akses Bypass Road KM.0 Pani Gold Project RT. 000 RW.            Sulawesi – Akses Bypass Road KM.0 Pani Gold Project RT.
000, Teratai, Marisa, Pohuwato, Gorontalo, Indonesia.           000 RW. 000, Teratai, Marisa, Pohuwato, Gorontalo,
                                                                Indonesia.

“POJK 17/2020”: Peraturan OJK No. 17/POJK.04/2020,              “POJK 17/2020”: OJK Regulation No. 17/POJK.04/2020,
ditetapkan tanggal 20 April 2020 tentang Transaksi              enacted on 20 April 2020 regarding Material Transaction
Material dan Perubahan Kegiatan Usaha.                          and Changes in Business Activities.

“POJK 42/2020”: Peraturan OJK No. 42/POJK.04/2020,              “POJK 42/2020”: OJK Regulation No. 42/POJK.04/2020,
ditetapkan tanggal 1 Juli 2020 tentang Transaksi Afiliasi       enacted on 1 July 2020 regarding Affiliated Transaction
dan Transaksi Benturan Kepentingan.                             and Conflict of Interest Transaction.

“RMB”: Rujukan ke Renminbi yang merupakan mata                  “RMB”: Reference to Renminbi, which is the legal currency
uang sah dari Republik Rakyat Tiongkok.                         of the People's Republic of China.

“Transaksi Afiliasi”: Setiap aktivitas dan/atau transaksi       “Affiliated Transaction”: Any activity and/or transaction
yang dilakukan oleh perusahaan terbuka atau                     conducted by a public company or a controlled company
perusahaan terkendali dengan Afiliasi dari perusahaan           with an Affiliate of a public company or an Affiliate of a
terbuka atau Afiliasi dari anggota direksi, anggota dewan       member of the board of directors, a member of the board
komisaris, pemegang saham utama, atau pengendali,               of commissioners, the major shareholders, or the
termasuk setiap aktivitas dan/atau transaksi yang               controller, including any activity and/or transaction
dilakukan oleh perusahaan terbuka atau perusahaan               conducted by a public company or controlled company for



                Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

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terkendali untuk kepentingan Afiliasi dari perusahaan           the benefit of an Affiliate of a public company or an
terbuka atau Afiliasi dari anggota direksi, anggota dewan       Affiliate of a member of the board of directors, member of
komisaris, pemegang saham utama, atau pengendali.               the board of commissioners, major shareholders or the
                                                                controller.

“Transaksi Benturan Kepentingan”: Transaksi yang                “Conflict of Interest Transaction”: Transaction that is
dilakukan oleh perusahaan terbuka atau perusahaan               carried out by public company or controlled company with
terkendali dengan setiap pihak, baik dengan Afiliasi            any party, whether an Affiliate or party other than an
maupun pihak selain Afiliasi yang mengandung Benturan           Affiliate that contain a Conflict of Interest.
Kepentingan.

“Transaksi Material”: Setiap transaksi yang dilakukan           “Material Transaction”: Any transaction conducted by a
oleh perusahaan terbuka atau perusahaan terkendali              public company or a controlled company that fulfills the
yang memenuhi batasan nilai sebagaimana diatur dalam            value limit as stipulated in POJK 17/2020.
POJK 17/2020.

“UUP2SK”: Undang-Undang No. 4 Tahun 2023 tertanggal             “UUP2SK”: Law No. 4 of 2023 dated 12 January 2023 on
12 Januari 2023 tentang Pengembangan dan Penguatan              Financial Sector Development and Strengthening, State
Sektor Keuangan, Lembaran Negara Republik Indonesia             Gazette of the Republic of Indonesia No. 4 of 2023, along
No. 4 Tahun 2023, beserta perubahannya.                         with its amendment.

“VGE”: Vision Green Energy (Beijing) Tech, Co., Ltd.,           “VGE”: Vision Green Energy (Beijing) Tech, Co., Ltd., a
suatu perusahaan yang didirikan dan tunduk pada                 company duly organized and existing under the laws of the
hukum negara Republik Rakyat Tiongkok.                          People’s Republic of China.

                   PENDAHULUAN                                                       INTRODUCTION
Dalam rangka memenuhi ketentuan-ketentuan POJK                  In order to comply with the provisions of POJK 17/2020,
17/2020,      Direksi   Perseroan     mengumumkan               the Board of Directors of the Company announces
Keterbukaan Informasi untuk memberikan informasi                Information Disclosure to provide information to the
kepada para Pemegang Saham Perseroan, bahwa PIN dan             Shareholders of the Company, that PIN and VGE had signed
VGE telah menandatangani Perjanjian yang telah berlaku          an Agreement that become effective on 21 August 2026,
efektif pada tanggal 21 Agustus 2026, dengan rincian            with detail as described in the Transaction summary
sebagaimana diuraikan dalam ringkasan Transaksi di              below.
bawah ini.

Sesuai dengan ketentuan Pasal 6 ayat (1) huruf a POJK           According to Article 6 paragraph (1) letter a POJK
17/2020, Transaksi ini dikategorikan sebagai Transaksi          17/2020, this Transaction is categorized as a Material
Material yang wajib menggunakan penilai, namun tidak            Transaction that is required to use an appraiser, but does
memerlukan persetujuan Rapat Umum Pemegang Saham                not require the approval of the General Meeting of
sebagaimana dimaksud dalam Pasal 6 ayat (1) huruf d             Shareholders as referred to in Article 6 paragraph (1)
POJK 17/2020 karena nilai Transaksi tidak melebihi 50%          letter d POJK 17/2020, because the Transaction does not
(lima puluh persen) dari nilai ekuitas Perseroan.               exceed 50% (fifty percent) of the Company’s equity value.
Sehubungan dengan pelaksanaan Transaksi, Perjanjian             In connection with the implementation of the Transaction,
memuat pengaturan tertentu yang berkaitan dengan                the Agreement contains certain provisions relating to an
Transaksi Afiliasi sebagaimana dimaksud dalam POJK              Affiliated Transaction as referred to in POJK 42/2020,
42/2020, yang apabila direalisasikan akan dilakukan             which, if implemented, will be carried out in accordance
sesuai dengan ketentuan Perjanjian. Namun demikian,             with the provisions of the Agreement. However, the
Transaksi ini bukan merupakan Transaksi Benturan                Transaction does not constitute a Conflict of Interest
Kepentingan sebagaimana dimaksud dalam POJK                     Transaction as referred to in POJK 42/2020.
42/2020.

Adapun Perseroan telah mendapatkan opini kewajaran              The Company has received the fairness opinion for this
terhadap Transaksi ini berdasarkan Laporan Penilai No.          Transaction based on the Appraiser’s Report No.
00103/2.0118-00/BS/02/0520/1/VIII/2026 tertanggal               00103/2.0118-00/BS/02/0520/1/VIII/2026 dated 19
19 Agustus 2026 dari KJPP Iskandar & Rekan perihal              August 2026 from KJPP Iskandar & Rekan on the Fairness
Laporan Pendapat Kewajaran Rencana Transaksi                    Opinion Report on the Proposed Transaction of
Penyediaan Mesin dan Peralatan Serta Layanan                    Procurement of Machinery and Equipment and Supporting
Konsultasi Penunjang Dalam Rangka Pembangunan                   Consultancy Services for the Construction of PIN's Carbon-
Fasilitas Pengolahan Carbon-in-Leach (“CIL”) Milik PIN          in-Leach (“CIL”) Processing Facility (a Controlled
(Perusahaan Terkendali Perseroan) oleh VGE                      Company of the Company) by VGE (“Appraiser’s Report”).
(“Laporan Penilai”).

Selanjutnya, sesuai dengan ketentuan Pasal 6 ayat (3)           Furthermore, pursuant to the provision of Article 6
huruf a POJK 17/2020, Perseroan wajib mengumumkan               paragraph (3) letter a POJK 17/2020, the Company is


                Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

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Keterbukaan Informasi kepada masyarakat dan                    required to announce the Information Disclosure to the
menyampaikan Laporan Penilai serta dokumen                     public and submit the Appraiser’s Report along with other
pendukung lainnya kepada OJK paling lambat 2 (dua)             supporting documents to OJK no later than 2 (two)
hari kerja setelah tanggal Transaksi.                          working days after the date of the Transaction.

         URAIAN MENGENAI TRANSAKSI                                      DESCRIPTION OF THE TRANSACTION
A. Keterangan   Mengenai           Pihak-Pihak       Yang      A.   Information Regarding the Parties Conducting
   Melakukan Transaksi                                              the Transaction

1. PIN                                                         1. PIN
   PIN didirikan berdasarkan Akta Pendirian PIN No. 38            PIN was established pursuant to Deed of Establishment
   tertanggal 24 Januari 2025, yang dibuat di hadapan             of PIN No. 38 dated 24 January 2025, made before
   Darmawan Tjoa, S.H., S.E., Notaris di Jakarta, yang            Darmawan Tjoa, S.H., S.E., Notary in Jakarta, which has
   telah memperoleh pengesahan dari Menkum                        been ratified by MOL based on Decree on Ratification
   berdasarkan Keputusan tentang Pengesahan                       of Legal Entity Incorporation of Limited Liability
   Pendirian Badan Hukum Perseroan Terbatas No.                   Company No. AHU-0003534.AH.01.01.TAHUN 2025
   AHU-0003534.AH.01.01.TAHUN 2025 tertanggal 29                  dated 29 January 2025 ("Deed of Establishment of
   Januari 2025 (“Akta Pendirian PIN”).                           PIN”).

   Anggaran Dasar PIN telah mengalami perubahan                     PIN’s Articles of Association have been amended
   sebagaimana diubah berdasarkan Akta Pernyataan                   pursuant to Deed of Statement of Circular Resolutions
   Keputusan Sirkuler Sebagai Pengganti Rapat Umum                  in Lieu of the 2026 Annual General Meeting of
   Pemegang Saham Tahunan 2026 PIN No. 48                           Shareholders of PIN No. 48 dated 9 July 2026, made
   tertanggal 9 Juli 2026, yang dibuat di hadapan                   before Darmawan Tjoa, S.H., S.E., Notary in Jakarta,
   Darmawan Tjoa, S.H., S.E., Notaris di Jakarta, yang              which amongst other, has been approved by the MOL
   diantaranya, telah mendapat persetujuan dari                     based on Decree concerning the Approval of
   Menkum       berdasarkan    Keputusan       tentang              Amendments to the Articles of Association of a Limited
   Persetujuan Perubahan Anggaran Dasar Perseroan                   Liability Company No. AHU-0056325.AH.01.02 TAHUN
   Terbatas No. AHU-0056325.AH.01.02 TAHUN 2026                     2026 dated 20 July 2026.
   tertanggal 20 Juli 2026.

   Berdasarkan Pasal 3 Anggaran Dasar PIN, maksud                   Based on Article 3 of Articles of Association of PIN, the
   dan tujuan PIN adalah untuk menjalankan usaha di                 purpose and objective of PIN is to operate in the
   bidang industri logam dasar mulia.                               industry of precious basic metal.

   Untuk mencapai maksud dan tujuan tersebut di atas,               To achieve the abovementioned purpose and objective,
   PIN dapat melaksanakan kegiatan usaha Industri                   PIN may carry out business activities in the Industry of
   Logam Dasar Mulia (KBLI 24201), yaitu mencakup                   Precious Basic Metal (KBLI 24201), namely the
   pembuatan, pemurnian, peleburan, serta pemaduan,                 manufacturing, refining, smelting, also alloying, and
   dan penuangan logam mulia dalam bentuk dasar                     casting precious metals in basic forms (ingot, billet,
   (ingot, bilet, slab, batang, pellet, block, sheet, pig,          slab, rod, pellet, block, sheet, pig, alloy, and powder)
   paduan, dan bubuk) seperti ingot perak, ingot emas,              such as silver ingot, gold ingot, and platinum pellet.
   dan pellet platina.

   Struktur Permodalan dan Susunan Pemegang                         Capital Structure and Shareholders’ Composition
   Saham PIN                                                        of PIN

   Berdasarkan Akta Pendirian PIN, struktur                         Based on the Deed of Establishment of PIN, the capital
   permodalan dan susunan pemegang saham PIN                        structure and shareholders’ composition of PIN are as
   adalah sebagai berikut:                                          follows:

                                                        Nilai Nominal Rp1.000.000 per saham/
                                                       Nominal Value of IDR1,000,000 per share
 No.            Keterangan/ Description        Jumlah Saham/
                                                                     Nilai Nominal (Rp)/
                                                 Number of                                      %
                                                                     Nominal Value (IDR)
                                                   Shares
 A.    Modal Dasar/ Authorized Capital                 30,000                30,000,000,000
 B.    Modal Ditempatkan dan Disetor Penuh/ Issued and Fully Paid-up Capital
  1.   PT Puncak Emas Tani Sejahtera                     5,500                 5,500,000,000    55.00
  2.   PT Gorontalo Sejahtera Mining                     4,500                 4,500,000,000    45.00
Jumlah Modal Ditempatkan dan Disetor Penuh/
                                                       10,000                10,000,000,000    100.00
Total of Issued and Fully Paid-up Capital
  C.   Saham dalam Portepel/ Unissued Shares           20,000                20,000,000,000         -



               Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

Page 6
   Susunan Direksi dan Dewan Komisaris PIN                         Composition of the Board of Director and Board of
                                                                   Commissioner of PIN

   Berdasarkan Akta Pendirian PIN, susunan Direksi                 Based on the Deed of Establishment of PIN, the
   dan Dewan Komisaris PIN adalah sebagai berikut:                 composition of the Board of Director and Board of
                                                                   Commissioner of PIN are as follows:

   Dewan Komisaris/ Board of Commissioner
   Komisaris/ Commissioner                                    : Cahyono Seto

   Direksi/ Board of Director
   Direktur/ Director                                         : Boyke Poerbaya Abidin

2. VGE                                                        2. VGE
   VGE adalah suatu perusahaan yang didirikan dan                VGE is a company established and existing under the
   tunduk pada hukum negara Republik Rakyat                      laws of the People’s Republic of China, having its
   Tiongkok, beralamat di Room 1005A, Lantai 10, Unit            address at Room 1005A, 10th Floor, Unit 101, 2nd to
   101, Lantai 2 sampai dengan Lantai 16, Building 124,          16th Floors, Building 124, No. 42 Liangmaqiao Road,
   No. 42 Liangmaqiao Road, Chaoyang District, Beijing,          Chaoyang District, Beijing, People’s Republic of China.
   Republik Rakyat Tiongkok.

B. Nilai Transaksi dan Ruang Lingkup Perjanjian               B.   Transaction Value and the Scope of the
                                                                   Agreement

   Berdasarkan Perjanjian, PIN sebagai pembeli dan                 Based on the Agreement, PIN as a buyer and VGE as a
   VGE sebagai penjual sepakat untuk melakukan jual                seller agreed to enter into a conditional sale and
   beli peralatan dan mesin serta layanan konsultasi               purchase of equipment and machinery, and the
   penunjang. Peralatan, mesin dan layanan konsultasi              supplementary consultancy services. The equipment,
   penunjang tersebut akan digunakan untuk                         the machinery and the supplementary consultancy
   keperluan pembangunan fasilitas pengolahan CIL.                 services will be used for the construction of a CIL
                                                                   processing plant.

   Selain mengatur ketentuan mengenai jual beli                    In addition to the provisions regarding the sale and
   peralatan dan mesin serta layanan konsultasi                    purchase of equipment and machinery, and the
   penunjang, Perjanjian juga memuat pengaturan                    supplementary consultancy services, the Agreement
   tertentu terkait mekanisme pemenuhan kewajiban                  also contains specific provisions relating to
   berdasarkan Perjanjian, yang dalam kondisi tertentu             mechanism for the fulfillment of obligations under
   dapat diberikan oleh PIN dan/atau pihak                         the Agreement, which, under certain circumstances,
   terafiliasinya sesuai dengan ketentuan Perjanjian.              may be provided by the PIN and/or its affiliates in
                                                                   accordance with the terms of the Agreement.

   Adapun estimasi nilai Transaksi adalah sebesar                  The     estimated      Transaction   value      is
   RMB1.024.202.348 (satu miliar dua puluh empat                   RMB1.024.202.348 (one billion twenty-four million
   juta dua ratus dua ribu tiga ratus empat puluh                  two hundred two thousand three hundred forty-eight
   delapan renminbi) berdasarkan kurs tengah Bank                  renminbi), based on the Bank Indonesia middle
   Indonesia per 31 Maret 2026.                                    exchange rate as of 31 March 2026.

   Selanjutnya, nilai Transaksi tersebut merupakan                 Furthermore, the value of the Transaction is 40.26%
   40,26% (empat puluh koma dua enam persen) dari                  (forty-point two six percent) of the Company's equity
   nilai ekuitas Perseroan berdasarkan Laporan                     value based on the Company's Interim Consolidated
   Keuangan Konsolidasian Interim Perseroan dan                    Financial Statements and its subsidiaries for the three
   entitas anak untuk periode tiga bulan yang berakhir             months periods ended 31 March 2026, audited by
   pada tanggal 31 Maret 2026 yang diaudit oleh                    Tanubrata Sutanto Fahmi Bambang & Rekan Public
   Kantor Akuntan Publik Tanubrata Sutanto Fahmi                   Accounting Firm. Accordingly, the Transaction
   Bambang & Rekan. Dengan demikian, Transaksi                     constitutes a Material Transaction, where the value
   merupakan Transaksi Material, di mana nilai dari                of the Transaction exceeds 20% (twenty percent) of
   Transaksi melebihi 20% (dua puluh persen) dari                  the Company's equity value.
   nilai ekuitas Perseroan.

          RINGKASAN LAPORAN PENILAI                                     SUMMARY OF APPRAISER’S REPORT
KJPP yang telah ditunjuk oleh Direksi Perseroan sebagai        KJPP who has been appointed by the Company’s Board of
penilai    independen       sesuai     dengan     surat        Directors as the independent appraiser in accordance
proposal/kontrak        perjanjian       kerja      No.        with the proposal letter/contract work agreement No.



               Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

Page 7
085.2/IDR/DO.2/Pr-FO/VI/2026 tertanggal 29 Juni                085.2/IDR/DO.2/Pr-FO/VI/2026 dated 29 June 2026,
2026, telah diminta untuk memberikan penilaian atas            have been requested to provide an assessment of and
dan memberikan pendapat atas kewajaran Transaksi.              provide an opinion of the fairness of the Transaction.

Laporan Pendapat Kewajaran atas Transaksi                      Fairness Opinion Report on Transaction
a. Pihak-Pihak yang Bertransaksi                               a. The Transacting Parties
   Pihak-pihak yang bertransaksi adalah PIN sebagai               The transacting parties are PIN as the buyer and user
   pembeli serta pengguna jasa dan VGE sebagai                    of the services, and VGE as the seller of machinery and
   penjual mesin dan peralatan serta penyedia layanan             equipment and provider of supporting consulting
   konsultasi penunjang dalam rangka pembangunan                  services in connection with the development of the CIL
   fasilitas pengolahan CIL.                                      processing facility.

b. Objek Penilaian                                             b. Appraisal Object
   Objek penilaian adalah penyediaan mesin dan                    Appraisal object is the supply of machinery and
   peralatan serta layanan konsultasi penunjang dalam             equipment and the provision of supplementary
   rangka pembangunan fasilitas pengolahan CIL milik              consultancy services by VGE for the construction of
   PIN oleh VGE.                                                  PIN's CIL processing facility.

c. Maksud dan Tujuan Penilaian                                 c. Purpose and Objective of the Appraisal

   Maksud penilaian adalah untuk memberikan                        The purpose of the appraisal is to provide an
   penilaian independen atas pendapat kewajaran                    independent appraisal of the fairness opinion on the
   (fairness opinion) atas rencana Transaksi dengan                proposed Transaction for the purpose of its
   tujuan pelaksanaan transaksi.                                   implementation.

d. Asumsi-Asumsi dan Kondisi Pembatas                          d. Principal Limiting Assumptions and Condition

   1. Laporan Penilai bersifat non-disclaimer opinion.             1. The Appraiser’s Report is a non-disclaimer
                                                                      opinion.

   2. Penilai melakukan pemeriksaan atas status                    2. The appraiser reviews the legal status of the
      hukum dokumen-dokumen yang digunakan                            documents used in the appraisal process.
      dalam proses penilaian.

   3. Data dan informasi berasal dari sumber yang                  3. The data and information come from sources
      dapat dipercaya keakuratannya.                                  whose accuracy can be trusted.

   4. Proyeksi keuangan yang digunakan adalah                      4. The financial projection used is a financial
      proyeksi keuangan yang telah disesuaikan yang                   projection that have been adjusted to reflect the
      mencerminkan kewajaran proyeksi keuangan                        fairness of the financial projections made by
      yang dibuat oleh manajemen dengan                               management with their ability to achieve
      kemampuan pencapaiannya (fiduciary duty), jika                  (fiduciary duty), if the assessment uses financial
      penilaian menggunakan proyeksi keuangan.                        projections.

   5. Penilai bertanggung jawab atas pelaksanaan                   5. The appraiser is responsible for the
      penilaian dan kewajaran proyeksi keuangan.                      implementation of assessments and the fairness of
                                                                      financial projections.

   6. Laporan Penilai terbuka untuk publik kecuali                 6. The Appraiser’s Report may be disclosed to the
      informasi yang bersifat rahasia, yang dapat                     public, except for confidential information that
      mempengaruhi operasional perusahaan.                            may affect the Company’s operations.

   7. Penilai bertanggung jawab atas Laporan Penilai               7. The appraiser is responsible for the Appraiser’s
      dan kesimpulan nilai akhir.                                     Report and the conclusion of the final appraisal.

   8. Penilai memperoleh informasi atas status hukum               8. The appraiser has obtained information on the
      objek penilaian dari Perseroan.                                 legal status of the appraisal object from the
                                                                      Company.

   9. Asumsi-asumsi dan kondisi pembatas lainnya                   9. Assumptions and other limiting conditions are
      diungkapkan dalam laporan KJPP.                                 disclosed in the KJPP report.




               Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

Page 8
e. Pendekatan dan Metode                                          e.   Approach and Method

     Sesuai dengan ruang lingkup penilaian, pendekatan,                In accordance with the scope of the appraisal,
     dan metode yang digunakan adalah:                                 approaches, and methods used are:
     1. melakukan analisis Transaksi;                                  1. conduct Transaction analysis;

     2. melakukan analisis kualitatif atas rencana                     2. conduct qualitative analysis of the proposed
        Transaksi;                                                        Transaction;

     3. melakukan analisis kuantitatif atas rencana                    3. conduct quantitative analysis of the proposed
        Transaksi;                                                        Transaction;

     4. melakukan analisis kewajaran nilai Transaksi;                  4. conduct a fairness analysis of the proposed
        dan                                                               Transaction value; and

     5. melakukan analisis atas faktor lain yang relevan.              5. conduct analysis of other relevant factors.

f.   Kesimpulan                                                   f.   Conclusion

     Objek transaksi adalah penyediaan mesin dan                       The object of the transaction is the supply of
     peralatan serta layanan konsultasi penunjang dalam                machinery and equipment and the provision of
     rangka pembangunan fasilitas pengolahan CIL milik                 supporting consulting services by VGE in connection
     PIN oleh VGE. Dikarenakan objek transaksi tersebut                with the construction of PIN's CIL processing facility.
     perlu dilakukan penyediaan dengan spesifikasi yang                Since the object of the transaction needs to be supplied
     sesuai dengan kebutuhan PIN yang pada saat ini                    with specifications that are suitable for PIN's
     belum ada wujudnya, maka penilaian objek                          requirements and does not currently exist in physical
     transaksi atau penilaian aset tidak dapat dilakukan.              form, the transaction object valuation or asset
     Kewajaran nilai objek transaksi dihitung                          valuation cannot be performed. The fairness of the
     berdasarkan       analisis   kelayakan      investasi             value of the transaction object is calculated based on
     penyediaan mesin dan peralatan serta layanan                      an investment feasibility analysis of the supply of
     konsultasi penunjang dalam rangka pembangunan                     machinery and equipment and the provision of
     fasilitas pengolahan CIL milik PIN oleh VGE. Dengan               supporting consulting services in connection with the
     demikian hasil penilaian objek transaksi tidak ada.               construction of PIN's CIL processing facility by VGE.
                                                                       Accordingly, there is no valuation result for the object
                                                                       of the transaction.

     Hasil analisis atas nilai dari objek yang                         The results of the analysis of the value of the
     ditransaksikan dengan menghitung kewajaran nilai                  transaction object by calculating the fairness of the
     objek transaksi berdasarkan analisis kelayakan                    transaction object value based on the investment
     investasi perolehan penyediaan mesin dan peralatan                feasibility analysis of the acquisition and provision of
     serta layanan konsultasi penunjang dalam rangka                   machinery and equipment and supporting consulting
     pembangunan fasilitas pengolahan CIL oleh                         services in connection with the construction of the CIL
     Perseroan secara konsolidasi. Berdasarkan analisis                processing facility by Company on a consolidated
     kelayakan investasi objek transaksi menghasilkan                  basis. Based on the investment feasibility analysis, the
     IRR lebih besar dari tingkat diskonto WACC dan NPV                transaction object resulted in an IRR greater than the
     lebih besar dari nol. Dengan demikian memberikan                  WACC discount rate and an NPV greater than zero.
     kesimpulan bahwa rencana nilai transaksi adalah                   Accordingly, it is concluded that the proposed
     wajar.                                                            transaction value is fair.

     Hasil analisis atas dampak keuangan dari Transaksi                The results of the analysis of the financial impact of
     yang akan dilakukan terhadap kepentingan                          the proposed Transaction on the interests of the
     pemegang saham memberikan kesimpulan bahwa                        shareholders concludes that the Transaction will
     dengan dilakukannya Transaksi akan meningkatkan                   increase revenue and profitability, thereby creating
     pendapatan dan laba yang dapat memberikan nilai                   added value for the Company in line with the interests
     tambah bagi Perseroan sejalan dengan kepentingan                  of its shareholders.
     pemegang saham.

     Hasil analisis atas pertimbangan bisnis dari                      The results of the management’s business analysis
     manajemen terkait dengan Transaksi terhadap                       regarding the Transaction and its impact on the
     kepentingan pemegang saham adalah rencana                         interests of the shareholders concludes that proposed
     transaksi merupakan bagian dari strategi Perseroan                transactions forms part of the Company's strategy,
     melalui PIN untuk meningkatkan kapasitas                          through PIN, to increase the processing capacity of the
     pengolahan tambang emas Pani sebesar 12 juta ton                  Pani gold mine to 12 million tonnes of ore per annum,
                                                                       in line with the interests of its shareholders.



                  Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

Page 9
   bijih per tahun sejalan dengan kepentingan
   pemegang saham.

   Berdasarkan kesimpulan dari hasil analisis tersebut             Based on the conclusions from the results of the
   di atas, maka KJPP berpendapat bahwa rencana                    analysis above, KJPP is of the opinion that the
   Transaksi adalah wajar.                                         proposed Transaction is fair.

  PENJELASAN, PERTIMBANGAN, DAN ALASAN                          EXPLANATION, CONSIDERATIONS, AND REASONS
 DILAKUKANNYA TRANSAKSI MATERIAL SERTA                               FOR ENTERING INTO THE MATERIAL
 PENGARUH TRANSAKSI MATERIAL TERHADAP                              TRANSACTION AND ITS IMPACT ON THE
       KONDISI KEUANGAN PERSEROAN                                    COMPANY’S FINANCIAL CONDITION
Dengan dilaksanakannya Transaksi, diharapkan                  By carrying out the Transaction, it is expected to optimally
kelancaran operasional tambang emas Pani dapat                support the efficient operation of the Pani gold mine
semakin ditingkatkan melalui pengadaan fasilitas CIL.         through the procurement of the CIL facility. This
Pengadaan fasilitas tersebut merupakan bagian dari            procurement of such facility forms part of the Company's
strategi Perseroan untuk meningkatkan kapasitas               strategy to increase processing capacity, support the
pengolahan, mendukung keberlanjutan kegiatan                  sustainability of its mining operations, and support the
operasional    pertambangan,     serta  mendukung             achievement of the Company's production targets.
pencapaian target produksi Perseroan.

Transaksi ini tidak menimbulkan dampak material               This transaction does not have a material impact on the
terhadap kondisi keuangan Perseroan dan diharapkan            Company’s financial position and is expected to add value
memberikan nilai tambah bagi Perseroan melalui                to the Company through improved operational efficiency
peningkatan efisiensi operasional serta pengembangan          and the expansion of its business activities
kegiatan usaha.


   PERNYATAAN DEWAN KOMISARIS DAN DIREKSI                     STATEMENT OF THE BOARD OF COMMISSIONERS AND
                    PERSEROAN                                        BOARD OF DIRECTORS OF THE COMPANY
Dewan Komisaris dan Direksi Perseroan baik secara             The Board of Commissioners and Board of Directors of the
sendiri-sendiri maupun bersama-sama menyatakan                Company, either individually or jointly, state that all
seluruh informasi material sehubungan dengan                  material information related to the Transaction has been
Transaksi telah diungkapkan dan informasi tersebut            disclosed and the information is not misleading, and the
tidak menyesatkan, dan Transaksi bukan merupakan              Transaction is not considered Conflict of Interest
Transaksi    Benturan   Kepentingan   sebagaimana             Transaction as referred to POJK 42/2020.
dimaksud dalam POJK 42/2020.

Direksi Perseroan menyatakan bahwa Perjanjian juga            The Board of Directors of the Company stated that the
memuat pengaturan tertentu yang berkaitan dengan              Agreement also contains certain provisions relating to an
Transaksi Afiliasi sebagaimana dimaksud dalam POJK            Affiliated Transaction as referred to in POJK 42/2020, the
42/2020, yang pelaksanaannya bergantung pada                  implementation of which is subject to the provisions of the
ketentuan Perjanjian.                                         Agreement.




               Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk

Page 10
            INFORMASI TAMBAHAN                                            ADDITIONAL INFORMATION
Apabila memerlukan informasi lebih lanjut dapat              For further information, you can contact the Company at
menghubungi Perseroan dengan alamat:                         the following address:

                                      PT Merdeka Gold Resources Tbk
                                 Sekretaris Perusahaan/ Corporate Secretary

                               Treasury Tower, Lantai/ Floor 67, District 8, SCBD Lot 28
      Jl. Jend. Sudirman Kav. 52-53, Senayan, Kebayoran Baru, Jakarta Selatan/ South Jakarta 12190, Indonesia
                                       Telepon/ Phone: +62 21 3952 5585
                                     Faksimile/ Facsimile: +62 21 3952 5588
                         Surat Elektronik/ E-mail: corsec@merdekagoldresources.com
                              Situs Web/ Website: www.merdekagoldresources.com




              Keterbukaan Informasi PT Merdeka Gold Resources Tbk/ Information Disclosure of PT Merdeka Gold Resources Tbk


File

File Open PDF
Source IDX
Size0.47 MB
Published24 Aug 2026
Pages10
Characters48,946
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 25 people and organisations named in the text · linked when the evidence is strong

linked org MERDEKA GOLD RESOURCES TBK p.1 ×77
linked person Boyke Poerbaya Abidin p.6
possible org Bursa Efek Indonesia p.3 ×3
possible org Otoritas Jasa Keuangan p.3
possible org Negara Republik Indonesia p.4
possible org KJPP Iskandar p.4 ×2
unresolved org PT Pani Industri Nusantara p.1 ×4
unresolved org Indonesia Stock Exchange p.3 ×2
unresolved org Menteri Hukum Republik Indonesia p.3
unresolved org Minister of Law p.3
unresolved org Menteri Hukum dan Hak p.3
unresolved org Minister of Law and Human Rights p.3
unresolved org Financial Services Authority p.3
unresolved org Public Appraisal Publik Iskandar & Rekan p.3
unresolved org Iskandar & Rekan p.3 ×3
unresolved org Hong Kong Limited p.3
unresolved org Kong Limited p.3
unresolved person Darmawan Tjoa · Notaris p.5 ×5
unresolved org Terbatas p.5
unresolved org PT Puncak Emas Tani Sejahtera p.5
unresolved org PT Gorontalo Sejahtera Mining p.5
unresolved org Bank Indonesia p.6
unresolved org Tanubrata Sutanto Fahmi Bambang & Rekan p.6
unresolved org Kantor Akuntan Publik Tanubrata Sutanto Fahmi p.6
unresolved org Transaction Bambang & Rekan p.6

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

Rule parser Needs review confidence 0.455 2817 ms 12 Sep 2026 21:41
Raw output
{'appraiser_exempt': None,
 'appraiser_name': '',
 'assets': [{'area_sqm': None,
             'category': 'MACHINERY',
             'description': 'adalah penyediaan mesin dan The object of the '
                            'transaction is the supply of'}],
 'currency': None,
 'fact_type': '',
 'issuer_name': '',
 'kind': 'MATERIAL',
 'kjpp_name': '',
 'letter_number': '',
 'object_text': 'adalah penyediaan mesin dan The object of the transaction is '
                'the supply of',
 'object_truncated': True,
 'parties': [],
 'pct_of_equity': None,
 'reference_period': '',
 'requires_rups': False,
 'rups_date': None,
 'ticker': '',
 'transaction_date': None,
 'valuation_date': None,
 'value': '50'}

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