S4 P2 EDM DT02 Master Data Objects S4 Master Data Finance Profit Center (PCA to Segment)

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 130 SMIL MA00 GAR India Pvt. Ltd. C100 Trd CO Mangalore Trading Cooking Oil GAR India Mangalore MAU0 TRD SO CO MGL SMIL TRD Soft Oil-CO Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C101 Trd CO Haldia Trading Cooking Oil GAR India Haldia MAU1 TRD SO CO HLD SMIL TRD Soft Oil-CO Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C162 Trd CO B. Mangalore Trd Cooking Oil GAR India B. Mangalore MAU2 TRD SO CO MGL SMILBZ TRD Soft Oil-CO Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C163 Trd CO Bonded Haldia Trading Cooking Oil GAR India B. Haldia MAU3 TRD SO CO HLD SMILBZ TRD Soft Oil-CO Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C164 Trd CO Bonded Kota Trading Cooking Oil GAR India B. Kota MAU4 TRD SO CO KTA SMILBZ TRD Soft Oil-CO Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C165 Trd CO Depot 1 Trading Cooking Oil GAR India Depot 1 MAU5 TRD SO CO DPT 1 SMIL TRD Soft Oil-CO Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C166 Trd CO Depot 2 Trading Cooking Oil GAR India Depot 2 MAU6 TRD SO CO DPT 2 SMIL TRD Soft Oil-CO Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C167 Trd Cooking Oil Kota Trading Cooking Oil GAR India Kota MAU7 TRD SO CO KTA SMIL TRD Soft Oil-CO Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C175 Trd CO Bonded GOA Trading Cooking Oil GAR India Bonded GOA MAU8 TRD SO CO GOA SMILBZ TRD Soft Oil-CO GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C176 Trd Cooking Oil GOA Trading Cooking Oil GAR India GOA MAU9 TRD SO CO GOA SMIL TRD Soft Oil-CO GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C177 Trd CO B. Mumbai Trading Cooking Oil GAR India B. Mumbai MAUA TRD SO CO MMB SMILBZ TRD Soft Oil-CO Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C178 Trd CO Mumbai Trading Cooking Oil GAR India Mumbai MAUB TRD SO CO MMB SMIL TRD Soft Oil-CO Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. C179 Trd CO Nagpur Trading Cooking Oil GAR India Nagpur MAUC TRD SO CO NGP SMIL TRD Soft Oil-CO Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G600 Trd Sugar RM JNPT Trading Sugar RM GAR India JNPT MAG0 TRD SG RM JNPT SMIL TRD Sugar RM JNPT SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G601 Trd Sugar FG JNPT Trading Sugar FG GAR India JNPT MAG1 TRD SG FG JNPT SMIL TRD Sugar FG JNPT SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G602 Trd Sugar RM Kandla Trading Sugar RM GAR India Kandla MAG2 TRD SG RM KND SMIL TRD Sugar RM Kandla SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G603 Trd Sugar FG Kandla Trading Sugar FG GAR India Kandla MAG3 TRD SG FG KND SMIL TRD Sugar FG Kandla SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G604 Trd Sugar RM B. JNPT Trading Sugar RM GAR India Bonded JNPT MAG4 TRD SGRM JNPT SMILBZ TRD Sugar RM JNPT SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G605 Trd Sugar FG B. JNPT Trading Sugar FG GAR India Bonded JNPT MAG5 TRD SGFG JNPT SMILBZ TRD Sugar FG JNPT SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G606 Trd Sg RM B. Kandla Trading Sugar RM GAR India Bonded Kandla MAG6 TRD SG RM KND SMILBZ TRD Sugar RM Kandla SMIL 130 SMIL MA00 GAR India Pvt. Ltd. G607 Trd Sg FG B. Kandla Trading Sugar FG GAR India Bonded Kandla MAG7 TRD SG FG KND SMILBZ TRD Sugar FG Kandla SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H130 HO GAR India Delhi Head Office GAR India Delhi MA00 HO DLH SMIL HO Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H901 GO GAR India B.Delhi General/Office GAR India Bonded Delhi MA02 HO DLH SMIL BZ HO Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H902 G/O Bonded Mangalore General/Office GAR India B. Mangalore MA03 HO MGL SMIL BZ HO Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H965 G/O Depot 1 General/Office GAR India Depot 1 MA04 HO DPT 1 SMIL HO Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H966 G/O Depot 2 General/Office GAR India Depot 2 MA05 HO DPT 2 SMIL HO Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H967 G/O Port 1 General/Office GAR India Port 1 MA06 HO PRT 1 SMIL HO Port 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H968 G/O Port 2 General/Office GAR India Port 2 MA07 HO PRT 2 SMIL HO Port 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H970 G/O Mangalore General/Office GAR India Mangalore MA08 HO MGL SMIL HO Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H975 G/O Delhi Port General/Office GAR India Delhi Port MA09 HO DLH PRT SMIL HO Delhi Port SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H977 G/O Haldia General/Office GAR India Haldia MA0A HO HLD SMIL HO Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H978 G/O GAR I B. Haldia General/Office GAR India Bonded Haldia MA0B HO HLD SMIL BZ HO Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H979 G/O GAR India B.Kota General/Office GAR India Bonded Kota MA0C HO KTA SMIL BZ HO Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H980 G/O GAR India Kota General/Office GAR India Kota MA0D HO KTA SMIL HO Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H984 G/O GAR India B. GOA General/Office GAR India Bonded GOA MA0E HO GOA SMIL BZ HO GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H985 G/O GAR India GOA General/Office GAR India GOA MA0F HO GOA SMIL HO GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H986 G/O Gurgaon General/Office GAR India Gurgaon MA0G HO GGN SMIL HO Gurgaon SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H988 G/O B. Mumbai General/Office GAR India B. Mumbai MA0H HO MMB SMIL BZ HO Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H989 G/O Mumbai General/Office GAR India Mumbai MA0I HO MMB SMIL HO Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H990 G/O Nagpur General/Office GAR India Nagpur MA0J HO NGP SMIL HO Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H993 G/O GAR India Alwar General/Office GAR India Alwar MA0K HO ALW SMIL HO Alwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H994 G/O GAR I B. Jaigarh General/Office GAR India Bonded Jaigarh MA0L HO JGR SMIL BZ HO Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H996 G/O GAR I Jaigarh General/Office GAR India Jaigarh MA0M HO JGR SMIL HO Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H997 G/O GAR I B. Karwar General/Office GAR India Bonded Karwar MA0N HO KRW SMIL BZ HO Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. H998 G/O GAR India Karwar General/Office GAR India Karwar MA0O HO KRW SMIL HO Karwar SMIL Page 1 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 130 SMIL MA00 GAR India Pvt. Ltd. L165 Trd Lauric Depot 1 Trading Lauric GAR India Depot 1 MAL0 TRD LR DPT 1 SMIL TRD Lauric Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L166 Trd Lauric Depot 2 Trading Lauric GAR India Depot 2 MAL1 TRD LR DPT 2 SMIL TRD Lauric Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L167 Trd Lauric Port 1 Trading Lauric GAR India Port 1 MAL2 TRD LR PRT 1 SMIL TRD Lauric Port 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L168 Trd Lauric Port 2 Trading Lauric GAR India Port 2 MAL3 TRD LR PRT 2 SMIL TRD Lauric Port 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L170 Trd Lauric Mangalore Trading Lauric GAR India Mangalore MAL4 TRD LR MGL SMIL TRD Lauric Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L175 Trd Lauric Delhi P Trading Lauric GAR India Delhi Port MAL5 TRD LR DLH PRT SMIL TRD Lauric Delhi Port SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L177 Trd Lauric Haldia Trading Lauric GAR India Haldia MAL6 TRD LR HLD SMIL TRD Lauric Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L179 Trd Lauric B. Delhi Trading Lauric GAR India Bonded Delhi MAL7 TRD LR DLH SMIL BZ TRD Lauric Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L180 Trd Lr B. Mangalore Trading Lauric Bonded Mangalore MAL8 TRD LR MGL SMIL BZ TRD Lauric Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L181 Trd Lauric B. Haldia Trading Lauric Bonded Haldia MAL9 TRD LR HLD SMIL BZ TRD Lauric Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L182 Trd Lauric B. Kota Trading Lauric GAR India Bonded Kota MALA TRD LR KTA SMIL BZ TRD Lauric Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L183 Trd Lauric Kota Trading Lauric GAR India Kota MALB TRD LR KTA SMIL TRD Lauric Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L187 Trd Lauric B. GOA Trading Lauric GAR India Bonded GOA MALC TRD LR GOA SMIL BZ TRD Lauric GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L188 Trd Lauric GOA Trading Lauric GAR India GOA MALD TRD LR GOA SMIL TRD Lauric GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L189 Trd Lauric B.Mumbai Trading Lauric GAR India B. Mumbai MALE TRD LR MMB SMIL BZ TRD Lauric Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L190 Trd Lauric Mumbai Trading Lauric GAR India Mumbai MALF TRD LR MMB SMIL TRD Lauric Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. L191 Trd Lauric Nagpur Trading Lauric GAR India Nagpur MALG TRD LR NGP SMIL TRD Lauric Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M165 Trd Palm Depot 1 Trading Palm GAR India Depot 1 MAP0 TRD PL DPT 1 SMIL TRD Palm Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M166 Trd Palm Depot 2 Trading Palm GAR India Depot 2 MAP1 TRD PL DPT 2 SMIL TRD Palm Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M167 Trd Palm Port 1 Trading Palm GAR India Port 1 MAP2 TRD PL PRT 1 SMIL TRD Palm Port 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M168 Trd Palm Port 2 Trading Palm GAR India Port 2 MAP3 TRD PL PRT 2 SMIL TRD Palm Port 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M175 Trd Palm Delhi Port Trading Palm GAR India Delhi Port MAP4 TRD PL DLH PRT SMIL TRD Palm Delhi Port SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M177 Trd Palm Mangalore Trading Palm GAR India Mangalore MAP5 TRD PL MGL SMIL TRD Palm Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M178 Trd Palm Haldia Trading Palm GAR India Haldia MAP6 TRD PL HLD SMIL TRD Palm Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M180 Trd Palm B. Delhi Trading Palm GAR India Bonded Delhi MAP7 TRD PL DLH SMIL BZ TRD Palm Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M181 Trd Palm B.Mangalore Trading Palm Bonded Mangalore MAP8 TRD PL MGL SMIL BZ TRD Palm Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M182 Trd Palm B. Haldia Trading Palm Bonded Haldia MAP9 TRD PL HLD SMIL BZ TRD Palm Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M183 Trd Palm Bonded Kota Trading Palm GAR India Bonded Kota MAPA TRD PL KTA SMIL BZ TRD Palm Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M184 Trd Palm Kota Trading Palm GAR India Kota MAPB TRD PL KTA SMIL TRD Palm Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M188 Trd Palm Bonded GOA Trading Palm GAR India Bonded GOA MAPC TRD PL GOA SMIL BZ TRD Palm GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M189 Trd Palm GOA Trading Palm GAR India GOA MAPD TRD PL GOA SMIL TRD Palm GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M190 Trd Palm B. Mumbai Trading Palm GAR India B. Mumbai MAPE TRD PL MMB SMIL BZ TRD Palm Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M191 Trd Palm Mumbai Trading Palm GAR India Mumbai MAPF TRD PL MMB SMIL TRD Palm Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M192 Trd Palm Nagpur Trading Palm GAR India Nagpur MAPG TRD PL NGP SMIL TRD Palm Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M197 Trd Palm B. Jaigarh Trading Palm GAR India B. Jaigarh MAPH TRD PL JGR SMIL BZ TRD Palm Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M199 Trading Palm Jaigarh Trading Palm GAR India Jaigarh MAPI TRD PL JGR SMIL TRD Palm Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M215 Trd Palm B. Karwar Trading Palm GAR India Bonded Karwar MAPJ TRD PL KRW SMIL BZ TRD Palm Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. M216 Trading Palm Karwar Trading Palm GAR India Karwar MAPK TRD PL KRW SMIL TRD Palm Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S102 Trd SB Mangalore Trading Soy Bean GAR India Mangalore MAUD TRD SO SB MGL SMIL TRD Soft Oil-SB Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S165 Trd Soy Bean Depot 1 Trading Soy Bean GAR India Depot 1 MAUE TRD SO SB DPT 1 SMIL TRD Soft Oil-SB Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S166 Trd Soy Bean Depot 2 Trading Soy Bean GAR India Depot 2 MAUF TRD SO SB DPT 2 SMIL TRD Soft Oil-SB Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S167 Trd Soy Bean Port 1 Trading Soy Bean GAR India Port 1 MAUG TRD SO SB PRT 1 SMIL TRD Soft Oil-SB Port 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S168 Trd Soy Bean Port 2 Trading Soy Bean GAR India Port 2 MAUH TRD SO SB PRT 2 SMIL TRD Soft Oil-SB Port 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S169 Trd Soy Bean Haldia Trading Soy Bean GAR India Haldia MAUI TRD SO SB HLD SMIL TRD Soft Oil-SB Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S175 Trd Soy Bean Delhi P Trading Soy Bean GAR India Delhi Port MAUJ TRD SO SB DLH PRT SMIL TRD Soft Oil-SB Delhi Port SMIL Page 2 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 130 SMIL MA00 GAR India Pvt. Ltd. S177 Trd Soy Bean B.Delhi Trading Soy Bean GAR India Bonded Delhi MAUK TRD SO SB DLH SMIL BZ TRD Soft Oil-SB Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S178 Trd SB B. Mangalore Trading Soy Bean Bonded Mangalore MAUL TRD SO SB MGL SMIL BZ TRD Soft Oil-SB Mglr SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S179 Trd SB Bonded Haldia Trading Soy Bean Bonded Haldia MAUM TRD SO SB HLD SMIL BZ TRD Soft Oil-SB Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S180 Trd Soy Bean B. Kota Trading Soy Bean GAR India Bonded Kota MAUN TRD SO SB KTA SMIL BZ TRD Soft Oil-SB Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S181 Trd Soy Bean Kota Trading Soy Bean GAR India Kota MAUO TRD SO SB KTA SMIL TRD Soft Oil-SB Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S185 Trd Soy Bean B. GOA Trading Soy Bean GAR India Bonded GOA MAUP TRD SO SB GOA SMIL BZ TRD Soft Oil-SB GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S186 Trd Soy Bean GOA Trading Soy Bean GAR India GOA MAUQ TRD SO SB GOA SMIL TRD Soft Oil-SB GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S187 Trd SB B. Mumbai Trading Soy Bean GAR India B. Mumbai MAUR TRD SO SB MMB SMIL BZ TRD Soft Oil-SB Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S188 Trd Soy Bean Mumbai Trading Soy Bean GAR India Mumbai MAUS TRD SO SB MMB SMIL TRD Soft Oil-SB Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S189 Trd Soy Bean Nagpur Trading Soy Bean GAR India Nagpur MAUT TRD SO SB NGP SMIL TRD Soft Oil-SB Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S193 Trd SB B. Jaigarh Trading Soy Bean GAR India B. Jaigarh MAUU TRD SO SB JGR SMIL BZ TRD Soft Oil-SB Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S195 Trd Soy Bean Jaigarh Trading Soy Bean GAR India Jaigarh MAUV TRD SO SB JGR SMIL TRD Soft Oil-SB Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S196 Trd SB B. Karwar Trading Soy Bean GAR India B. Karwar MAUW TRD SO SB KRW SMIL BZ TRD Soft Oil-SB Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S197 Trd Soy Bean Karwar Trading Soy Bean GAR India Karwar MAUX TRD SO SB KRW SMIL TRD Soft Oil-SB Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S600 Trd Seeds Port 1 Trading Seeds GAR India Port 1 MAUY TRD SO SD PRT 1 SMIL TRD Soft Oil-SD Port 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S601 Trd Seeds Port 2 Trading Seeds GAR India Port 2 MAUZ TRD SO SD PRT 2 SMIL TRD Soft Oil-SD Port 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S602 Trd Seeds Depot 1 Trading Seeds GAR India Depot 1 MAV0 TRD SO SD DPT 1 SMIL TRD Soft Oil-SD Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S603 Trd Seeds Depot 2 Trading Seeds GAR India Depot 2 MAV1 TRD SO SD DPT 2 SMIL TRD Soft Oil-SD Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S604 Trd Seeds Mangalore Trading Seeds GAR India Mangalore MAV2 TRD SO SD MGL SMIL TRD Soft Oil-SD Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S605 Trd Seeds Delhi P Trading Seeds GAR India Delhi Port MAV3 TRD SOSD DLHPRT SMIL TRD Soft Oil-SD Delhi Port SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S606 Trd Seeds Haldia Trading Seeds GAR India Haldia MAV4 TRD SO SD HLD SMIL TRD Soft Oil-SD Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S607 Trd Sd Bonded Haldia Trading Seeds Bonded Haldia MAV5 TRD SO SD HLD SMILBZ TRD Soft Oil-SD Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S608 Trd Sd B. Mangalore Trading Seeds Bonded Mangalore MAV6 TRD SO SD MGL SMILBZ TRD Soft Oil-SD Mglr SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S609 Trd Seeds B.Delhi Trading Seeds GAR India Bonded Delhi MAV7 TRD SO SD DLH SMILBZ TRD Soft Oil-SD Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S610 Trd Seeds Kota Trading Seeds GAR India Kota MAV8 TRD SO SD KTA SMIL TRD Soft Oil-SD Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S611 Trd Seeds B. Kota Trading Seeds GAR India Bonded Kota MAV9 TRD SO SD KTA SMILBZ TRD Soft Oil-SD Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S612 Trd Seeds B. GOA Trading Seeds GAR India Bonded GOA MAVA TRD SO SD GOA SMILBZ TRD Soft Oil-SD GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S613 Trd Seeds GOA Trading Seeds GAR India GOA MAVB TRD SO SD GOA SMIL TRD Soft Oil-SD GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S614 Trd Seeds B. Mumbai Trading Seeds GAR India B. Mumbai MAVC TRD SO SD MMB SMILBZ TRD Soft Oil-SD Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S615 Trd Seeds Mumbai Trading Seeds GAR India Mumbai MAVD TRD SO SD MMB SMIL TRD Soft Oil-SD Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S616 Trd Seeds Nagpur Trading Seeds GAR India Nagpur MAVE TRD SO SD NGP SMIL TRD Soft Oil-SD Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S617 Trd Seeds Alwar Trading Seeds GAR India Alwar MAVF TRD SO SD ALW SMIL TRD Soft Oil-SD Alwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S618 Trd Seeds B. Jaigarh Trading Seeds GAR India Bonded Jaigarh MAVG TRD SO SD JGR SMILBZ TRD Soft Oil-SD Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S619 Trd Seeds Jaigarh Trading Seeds GAR India Jaigarh MAVH TRD SO SD JGR SMIL TRD Soft Oil-SD Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S620 Trd Seeds B. Karwar Trading Seeds GAR India Bonded Karwar MAVI TRD SO SD KRW SMILBZ TRD Soft Oil-SD Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. S621 Trading Seeds Karwar Trading Seeds GAR India Karwar MAVJ TRD SO SD KRW SMIL TRD Soft Oil-SD Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T100 Trd St Mangalore Trading Shortening GAR India Mangalore MAVK TRD SO ST MGL SMIL TRD Soft Oil - ST Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T101 Trd St Haldia Trading Shortening GAR India Haldia MAVL TRD SO ST HLD SMIL TRD Soft Oil - ST Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T162 Trd St B. Mangalore Trd Shortening GAR India B. Mangalore MAVM TRD SO ST MGL SMILBZ TRD Soft Oil - ST Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T163 Trd St Bonded Haldia Trading Shortening GAR India B. Haldia MAVN TRD SO ST HLD SMILBZ TRD Soft Oil - ST Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T164 Trd St Bonded Kota Trading Shortening GAR India Bonded Kota MAVO TRD SO ST KTA SMILBZ TRD Soft Oil - ST Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T165 Trd St Depot 1 Trading Shortening GAR India Depot 1 MAVP TRD SO ST DPT 1 SMIL TRD Soft Oil - ST Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T166 Trd St Depot 2 Trading Shortening GAR India Depot 2 MAVQ TRD SO ST DPT 2 SMIL TRD Soft Oil - ST Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T167 Trd Shortening Kota Trading Shortening GAR India Kota MAVR TRD SO ST KTA SMIL TRD Soft Oil - ST Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T176 Trd Shortening B.GOA Trading Shortening GAR India Bonded GOA MAVS TRD SO ST GOA SMILBZ TRD Soft Oil - ST GOA SMIL Page 3 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 130 SMIL MA00 GAR India Pvt. Ltd. T177 Trd Shortening GOA Trading Shortening GAR India GOA MAVT TRD SO ST GOA SMIL TRD Soft Oil - ST GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T178 Trd St B. Mumbai Trading Shortening GAR India B. Mumbai MAVU TRD SO ST MMB SMILBZ TRD Soft Oil - ST Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T179 Trd St Mumbai Trading Shortening GAR India Mumbai MAVV TRD SO ST MMB SMIL TRD Soft Oil - ST Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. T180 Trd St Nagpur Trading Shortening GAR India Nagpur MAVW TRD SO ST NGP SMIL TRD Soft Oil - ST Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U101 Trd Su Mangalore Trading Sunflower GAR India Mangalore MAVX TRD SO SU MGL SMIL TRD Soft Oil-SU Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U102 Trd Sunflower Haldia Trading Sunflower GAR India Haldia MAVY TRD SO SU HLD SMIL TRD Soft Oil-SU Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U165 Trd Su Depot 1 Trading Sunflower GAR India Depot 1 MAVZ TRD SO SU DPT 1 SMIL TRD Soft Oil-SU Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U166 Trd Su Depot 2 Trading Sunflower GAR India Depot 2 MAW0 TRD SO SU DPT 2 SMIL TRD Soft Oil-SU Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U167 Trd Sunflower Port 1 Trading Sunflower GAR India Port 1 MAW1 TRD SO SU PRT 1 SMIL TRD Soft Oil-SU Port 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U168 Trd Sunflower Port 2 Trading Sunflower GAR India Port 2 MAW2 TRD SO SU PRT 2 SMIL TRD Soft Oil-SU Port 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U170 Trd Su Bonded Delhi Trading Sunflower GAR India Bonded Delhi MAW3 TRD SO SU DLH SMILBZ TRD Soft Oil-SU Delhi SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U175 Trd Su Delhi Port Trading Sunflower GAR India Delhi Port MAW4 TRDSO SU DLHPRT SMIL TRD Soft Oil-SU Delhi Port 130 SMIL MA00 GAR India Pvt. Ltd. U177 Trd Su B. Mangalore Trading Sunflower Bonded Mangalore MAW5 TRD SO SU MGL SMILBZ TRD Soft Oil-SU Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U178 Trd Su Bonded Haldia Trading Sunflower Bonded Haldia MAW6 TRD SO SU HLD SMILBZ TRD Soft Oil-SU Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U179 Trd Sunflower B.Kota Trading Sunflower GAR India Bonded Kota MAW7 TRD SO SU KTA SMILBZ TRD Soft Oil-SU Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U180 Trd Sunflower Kota Trading Sunflower GAR India Kota MAW8 TRD SO SU KTA SMIL TRD Soft Oil-SU Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U184 Trd Sunflower B. GOA Trading Sunflower GAR India Bonded GOA MAW9 TRD SO SU GOA SMILBZ TRD Soft Oil-SU GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U185 Trd Sunflower GOA Trading Sunflower GAR India GOA MAWA TRD SO SU GOA SMIL TRD Soft Oil-SU GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U186 Trd Su B. Mumbai Trading Sunflower GAR India B. Mumbai MAWB TRD SO SU MMB SMILBZ TRD Soft Oil-SU Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U187 Trd Sunflower Mumbai Trading Sunflower GAR India Mumbai MAWC TRD SO SU MMB SMIL TRD Soft Oil-SU Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U188 Trd Sunflower Nagpur Trading Sunflower GAR India Nagpur MAWD TRD SO SU NGP SMIL TRD Soft Oil-SU Nagpur SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U191 Trd Su B. Jaigarh Trading Sunflower GAR India B. Jaigarh MAWE TRD SO SU JGR SMILBZ TRD Soft Oil-SU Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U193 Trd Su Jaigarh Trading Sunflower GAR India Jaigarh MAWF TRD SO SU JGR SMIL TRD Soft Oil-SU Jaigarh SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U194 Trd Su Bonded Karwar Trading Sunflower GAR India B. Karwar MAWG TRD SO SU KRW SMILBZ TRD Soft Oil-SU Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. U195 Trd Sunflower Karwar Trading Sunflower GAR India Karwar MAWH TRD SO SU KRW SMIL TRD Soft Oil-SU Karwar SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V100 Trd SF Mangalore Trd Specialty Fat GAR India Mangalore MAWI TRD SO SF MGL SMIL TRD Soft Oil-SF Mangalore SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V101 Trd SF Haldia Trading Specialty Fat GAR India Haldia MAWJ TRD SO SF HLD SMIL TRD Soft Oil-SF Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V162 Trd SF B. Mangalore Trading Specialty Fat Bonded Mangalore MAWK TRD SO SF MGL SMILBZ TRD Soft Oil-SF Mglr SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V163 Trd SF Bonded Haldia Trading Specialty Fat Bonded Haldia MAWL TRD SO SF HLD SMILBZ TRD Soft Oil-SF Haldia SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V164 Trd SF Bonded Kota Trading Specialty Fat GAR India B. Kota MAWM TRD SO SF KTA SMILBZ TRD Soft Oil-SF Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V165 Trd SF Depot 1 Trading Specialty Fat GAR India Depot 1 MAWN TRD SO SF DPT 1 SMIL TRD Soft Oil-SF Depot 1 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V166 Trd SF Depot 2 Trading Specialty Fat GAR India Depot 2 MAWO TRD SO SF DPT 2 SMIL TRD Soft Oil-SF Depot 2 SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V167 Trd SF Kota Trading Specialty Fat GAR India Kota MAWP TRD SO SF KTA SMIL TRD Soft Oil-SF Kota SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V175 Trd SF Bonded GOA Trading Specialty Fat GAR India B. GOA MAWQ TRD SO SF GOA SMILBZ TRD Soft Oil-SF GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V176 Trading SF GOA Trading Specialty Fat GAR India GOA MAWR TRD SO SF GOA SMIL TRD Soft Oil-SF GOA SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V177 Trd SF B. Mumbai Trading Specialty Fat GAR India B.Mumbai MAWS TRD SO SF MMB SMILBZ TRD Soft Oil-SF Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V178 Trd SF Mumbai Trading Specialty Fat GAR India Mumbai MAWT TRD SO SF MMB SMIL TRD Soft Oil-SF Mumbai SMIL 130 SMIL MA00 GAR India Pvt. Ltd. V179 Trd SF Nagpur Trading Specialty Fat GAR India Nagpur MAWU TRD SO SF NGP SMIL TRD Soft Oil-SF Nagpur SMIL 193 GUSL KA00 GAR USA, Inc H193 HO VTO Delaware Head Office VTO Delaware KA00 HO DEL GUSL HO Delaware GUSL 193 GUSL KA00 GAR USA, Inc H501 HO GAR USA LATAM Head Office GAR USA LATAM KA02 HO LAT GUSL HO LATAM GUSL 193 GUSL KA00 GAR USA, Inc L100 Trd Lr VTO Delaware Trading Lauric VTO Delaware KAL0 TRD LR DEL GUSL TRD Lauric Delaware GUSL 193 GUSL KA00 GAR USA, Inc L235 Trd Lr GAR USA LATAM Trading Lauric GAR USA LATAM KAL1 TRD LR LAT GUSL TRD Lauric LATAM GUSL 193 GUSL KA00 GAR USA, Inc M100 Trd P VTO Delaware Trading Palm VTO Delaware KAP0 TRD PL DEL GUSL TRD Palm Delaware GUSL 193 GUSL KA00 GAR USA, Inc M290 Trd P GAR USA LATAM Trading Palm GAR USA LATAM KAP1 TRD PL LAT GUSL TRD Palm LATAM GUSL 193 GUSL KA00 GAR USA, Inc O514 Gen Oleochem GAR US General Oleochemical GAR USA KAO0 TRD OL DEL GUSL TRD Oleochemicals Delaware GUSL GUSL Page 4 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 193 GUSL KA00 GAR USA, Inc Z194 Trd Feed GAR US Trading Feed GAR USA Latam KAO0 TRD FE LATAM GUSL TRD Feed Latin America GUSL 504 GAKL MC00 GAR Pakistan (Private) Ltd. H504 HO GAR Pakistan Head Office GAR Pakistan MC00 HO PAK GAKL HO Pakistan GAKL 504 GAKL MC00 GAR Pakistan (Private) Ltd. M101 Trd P GAR Pakistan Trading Palm GAR Pakistan MCP0 TRD PL PAK GAKL TRD Palm Pakistan GAKL 512 GEUL KB00 GAR Europe BV G194 Trd Sg GAR BV Trading Sugar GAR Europe BV KBG0 TRD SG EUR GEUL TRD Sugar Europe GEUL 512 GEUL KB00 GAR Europe BV H512 HO VTO BV Netherland Head Office VTO BV Netherlands KB00 HO NLD GEUL HO Netherlans GEUL 512 GEUL KB00 GAR Europe BV H513 Inv VTO BV NL Investment VTO BV Netherlands KB02 HO INV NLD GEUL HO Investment Netherland GEUL 512 GEUL KB00 GAR Europe BV L102 Trd Lr GAR Europe BV Trading Lauric GAR Europe BV KBL0 TRD LR EUR GEUL TRD Lauric Europe GEUL 512 GEUL KB00 GAR Europe BV M102 Trd Palm GAR Europe Trading Palm GAR Europe BV KBP0 TRD PL EUR GEUL TRD Palm Europe GEUL 512 GEUL KB00 GAR Europe BV O513 Gen Oleochem GAR EU General Oleochemical GAR Europe KBO0 TRD OL EUR GEUL TRD Oleochemicals Europe GEUL 512 GEUL KB00 GAR Europe BV U223 Trd Soft Oils GAR NL Trading Soft Oils GAR Netherlands KBU0 TRD SO NLD GEUL TRD Soft Oil Netherlands GEUL 524 GIBL KC00 GAR Iberia S.L.U. G100 T Sg GAR Ib Molasses Trading Sugar GAR Ib Molasses KCG0 TRD SG MLS GIBL TRD Sugar Molasses GIBL 524 GIBL KC00 GAR Iberia S.L.U. G182 Trd Sg GARIb Romania Trading Sugar GAR Ib Romania KCG1 TRD SG ROU GIBL TRD Sugar Romania GIBL 524 GIBL KC00 GAR Iberia S.L.U. G183 T Sg GAR Ib Bulgaria Trading Sugar GAR Ib Bulgaria KCG2 TRD SG BUL GIBL TRD Sugar Bulgaria GIBL 524 GIBL KC00 GAR Iberia S.L.U. G184 Trd Sg GAR Ib Malta Trading Sugar GAR Ib Malta KCG3 TRD SG MLT GIBL TRD Sugar Malta GIBL 524 GIBL KC00 GAR Iberia S.L.U. G185 Trd Sg GAR Ib Cyprus Trading Sugar GAR Ib Cyprus KCG4 TRD SG CYP GIBL TRD Sugar Cyprus GIBL 524 GIBL KC00 GAR Iberia S.L.U. G186 T Sg GAR Ib Portugal Trading Sugar GAR Ib Portugal KCG5 TRD SG PRT GIBL TRD Sugar Portugal GIBL 524 GIBL KC00 GAR Iberia S.L.U. G188 Trd Sg GAR Ib Spain Trading Sugar GAR Ib Spain KCG6 TRD SG ESP GIBL TRD Sugar Spain GIBL 524 GIBL KC00 GAR Iberia S.L.U. G189 Trd Sg GAR Iberia Trading Sugar GAR Iberia KCG7 TRD SG IBE GIBL TRD Sugar Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. G191 T Sg GAR Ib Croatia Trading Sugar GAR Ib Croatia KCG8 TRD SG CRO GIBL TRD Sugar Croatia GIBL 524 GIBL KC00 GAR Iberia S.L.U. G201 T Sg GAR Ib - UK Trading Sugar GAR Ib - UK KCG9 TRD SG IBE-UK GIBL TRD Sugar Iberia-UK GIBL 524 GIBL KC00 GAR Iberia S.L.U. G211 T Sg GAR Ib - GR Trading Sugar GAR Ib - GR KCGA TRD SG IBE-GR GIBL TRD Sugar Iberia-GR GIBL 524 GIBL KC00 GAR Iberia S.L.U. H524 HO GAR Iberia Head Office GAR Iberia KC00 HO IBE GIBL HO Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. L101 Trd Lauric GAR Ib Trading Lauric GAR Iberia KCL0 TRD LR IBE GIBL TRD Lauric Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. M170 Trd Palm GAR Iberia Trading Palm GAR Iberia KCP0 TRD PL IBE GIBL TRD Palm Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. M195 Trd RBDPO GAR Iberia Trading RBDPO GAR Iberia KCP1 TRD PL IBE GIBL TRD Palm Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. O512 Trd Fatty Acid GARIb Trading Fatty Acid from Soci GAR Iberia KCO0 TRD OL IBE GIBL TRD Oleochemicals Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. S100 Trd Soya Oil GAR Ib Trading Soya Oil GAR Iberia KCU1 TRD SO IBE GIBL TRD Soft Oil Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. U100 Trd Sunflower GAR Ib Trading Sunflower GAR Iberia KCU0 TRD SO IBE GIBL TRD Soft Oil Iberia GIBL 524 GIBL KC00 GAR Iberia S.L.U. Z193 Trd Others GAR Ib Trading Other Products GAR Iberia KCZ0 TRD OT IBE GIBL TRD Others Iberia GIBL 564 GALL GA00 Golden Agri Int'l Pte.Ltd. ( Oleo ) 564OC OleoChemical GAI OleoChemical GAI GAO0 TRD OL SGP GALL TRD Oleochemicals Singapore GALL 575 GCLL KE00 Golden Agri Resources Colombia SAS H575 HO GAR Colombia Head Office GAR Colombia KE00 HO COL GCLL HO Colombia GCLL 575 GCLL KE00 Golden Agri Resources Colombia SAS L194 Trd Lr GAR Colombia Trading Lauric GAR Colombia KEL0 TRD LR COL GCLL TRD Lauric Colombia GCLL 575 GCLL KE00 Golden Agri Resources Colombia SAS M288 Trd Palm GAR Co Trading Palm GAR Colombia KEP0 TRD PL COL GCLL TRD Palm Colombia GCLL 580 GPBL MD00 GAR Pakistan Agri Business (Pvt) Ltd H580 HO GAR Pakistan AB Head Office GAR Pakistan Agribusiness MD00 HO PAK GPBL HO Pakistan GPBL 580 GPBL MD00 GAR Pakistan Agri Business (Pvt) Ltd M291 Trd Palm GAR PK AB Trading Palm GAR Pakistan Agri Business MDP0 TRD PL PAK GPBL TRD Palm Pakistan GPBL 583 GIAL KD00 Golden Agri-Resources Italia S.R.L. H583 HO GAR Italia Head Office GAR Italia KD00 HO ITA GIAL HO Italia GIAL 583 GIAL KD00 Golden Agri-Resources Italia S.R.L. L285 Trd Lr GAR Italia Trading Lauric GAR Italia KDL0 TRD LR ITA GIAL TRD Lauric Italia GIAL 583 GIAL KD00 Golden Agri-Resources Italia S.R.L. M292 Trd P GAR Italia Trading Palm GAR Italia KDP0 TRD PL ITA GIAL TRD Palm Italia GIAL 583 GIAL KD00 Golden Agri-Resources Italia S.R.L. O517 Gen Oleochem GAR IT General Oleochemical GAR Italia KDO0 TRD OL ITA GIAL TRD Oleochemicals Italia GIAL 583 GIAL KD00 Golden Agri-Resources Italia S.R.L. U224 Trd Soft Oils GAR IT Trading Soft Oils GAR Italia KDU0 TRD SO ITA GIAL TRD Soft Oil Italia GIAL 1000 SMCL 1000 PT Smart tbk. 1000 Smart tbk (Upstream) PT Smart tbk (Upstream) 1000 SMCL HO Jakarta SMCL 1000 SMCL 1000 PT Smart tbk. 1001 SMART Head Office SMART Head Office 1001 SMAO HO Corp Jakarta SMCL 1000 SMCL 1000 PT Smart tbk. 1002 SMART Management SMART Management 1002 SMAZ HO SMART Management Jakarta SMCL 1000 SMCL 1000 PT Smart tbk. 1003 IT Division IT Division 1003 ITDV HO IT Divison Jakarta SMCL 1000 SMCL 1000 PT Smart tbk. 1004 Medan RO Medan Representative Office 1029 MDNO RO Medan SMCL Page 5 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 1000 SMCL 1000 PT Smart tbk. 1005 Libo Research Libo Research 1005 LIBZ RND Libo Research SMCL 1000 SMCL 1000 PT Smart tbk. 1006 Banjarmasin RO Banjarmasin Representative Office 1030 BNJO RO Banjarmasin SMCL 1000 SMCL 1000 PT Smart tbk. 1007 Tissue Culture Lab Tissue Culture Lab 1007 TCLZ RND Tissue Culture SMCL 1000 SMCL 1000 PT Smart tbk. 1008 SMART Mgmt Corporate SMART Management Corporate 1008 SMCO HO Corp SMART Management Jakarta SMCL 1000 SMCL 1000 PT Smart tbk. 1020 Padang Halaban Est Padang Halaban Estate 1020 PHLE EST Padang Halaban SMCL 1000 SMCL 1000 PT Smart tbk. 1021 Adipati Estate Adipati Estate 1021 ADPE EST Adipati SMCL 1000 SMCL 1000 PT Smart tbk. 1022 Pernantian Estate Pernantian Estate 1022 PRNE EST Pernantian SMCL 1000 SMCL 1000 PT Smart tbk. 1023 Sungai Cantung Est Sungai Cantung Estate 1023 SCNE EST Sungai Cantung SMCL 1000 SMCL 1000 PT Smart tbk. 1024 Bukit Kapur Estate Bukit Kapur Estate 1024 BKPE EST Bukit Kapur SMCL 1000 SMCL 1000 PT Smart tbk. 1026 Tanah Laut Estate Tanah Laut Estate 1026 TLTE EST Tanah Laut SMCL 1000 SMCL 1000 PT Smart tbk. 1027 Kintapura Estate Kintapura Estate 1027 KNTE EST Kintapura SMCL 1000 SMCL 1000 PT Smart tbk. 1028 Samarinda RO Samarinda Representative Office 1028 SMRO RO Samarinda SMCL 1000 SMCL 1000 PT Smart tbk. 1050 Padang Halaban Mill Padang Halaban Mill 1050 PHLM MIL Padang Halaban SMCL 1000 SMCL 1000 PT Smart tbk. 1051 Batu Ampar Mill Batu Ampar Mill 1051 BAMM MIL Batu Ampar SMCL 1000 SMCL 1000 PT Smart tbk. 1052 Tanah Laut Mill Tanah Laut Mill 1052 TLTM MIL Tanah Laut SMCL 1000 SMCL 1000 PT Smart tbk. 1053 Ujung Tanjung Mill Ujung Tanjung Mill 1053 UTNM MIL Ujung Tanjung SMCL 1000 SMCL 1000 PT Smart tbk. 1054 Bukit Kapur Mill Bukit Kapur Mill 1054 BKPM MIL Bukit Kapur SMCL 1100 KDAL 1100 PT Kresna Duta Agroindo 1100 KDAL (Upstream) PT Kresna Duta Agroindo (Upstream) 1100 KDAL HO Jakarta KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1101 KDAL (Corporate) PT Kresna Duta Agroindo (Corporate) 1101 KDAO HO Corp Jakarta KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1120 Pelakar Estate Pelakar Estate 1120 PLKE EST Pelakar KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1121 Batang Merangin Est Batang Merangin Estate 1121 BMRE EST Batang Merangin KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1122 Bangko Estate Bangko Estate 1122 BNGE EST Bangko KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1124 Jelatang Composting Jelatang Composting 1159 JLTZ CMP Jelatang KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1125 Rantau Panjang Est Rantau Panjang Estate 1125 RPNE EST Rantau Panjang KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1126 Muara Wahau Estate Muara Wahau Estate 1126 MWHE EST Muara Wahau KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1127 Gunung Kombeng Est Gunung Kombeng Estate 1127 GKME EST Gunung Kombeng KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1128 Jambi RO Jambi Representative Office 1128 JMBO RO Jambi KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1131 Gunung Kombeng Pls Gunung Kombeng Plasma 1131 GKMZ EST Gunung Kombeng Plasma KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1150 Jelatang Mill Jelatang Mill 1150 JLTM MIL Jelatang KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1151 Langling Mill Langling Mill 1151 LNGM MIL Langling KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1152 Pelakar Mill Pelakar Mill 1152 PLKM MIL Pelakar KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1153 Pelakar KCP Pelakar KCP 1153 PLKK KCP Pelakar KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1154 Muara Wahau Mill Muara Wahau Mill 1154 MWHM MIL Muara Wahau KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1155 Gunung Kombeng Mill Gunung Kombeng Mill 1155 GKMM MIL Gunung Kombeng KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1156 Talang Duku Bulking Talang Duku Bulking 1156 TDKB BLK Talang Duku KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1157 Rantau Panjang Mill Rantau Panjang Mill 1157 RPNM MIL Rantau Panjang KDAL 1100 KDAL 1100 PT Kresna Duta Agroindo 1158 Pelakar Biogas Pelakar Biogas 1158 PLKF BGS Pelakar KDAL 1200 LWIL 1200 PT Leidong West Indonesia 1200 LWIL (Upstream) PT Leidong West Indonesia (Upstream) 1200 LWIL HO Jakarta LWIL 1200 LWIL 1200 PT Leidong West Indonesia 1201 LWIL (Corporate) PT Leidong West Indonesia (Corporate) 1201 LWIO HO Corp Jakarta LWIL 1200 LWIL 1200 PT Leidong West Indonesia 1220 Kanopan Ulu Estate Kanopan Ulu Estate 1220 KULE EST Kanopan Ulu LWIL 1200 LWIL 1200 PT Leidong West Indonesia 1221 Leidong West Estate Leidong West Estate 1221 LWSE EST Leidong West LWIL 1200 LWIL 1200 PT Leidong West Indonesia 1222 Leidong West U Est Leidong West Utara Estate 1222 LWUE EST Leidong West Utara LWIL 1200 LWIL 1200 PT Leidong West Indonesia 1250 Leidong West Mill Leidong West Mill 1250 LWSM MIL Leidong West LWIL 1300 SKUL 1300 PT Satya Kisma Usaha 1300 SKUL (Upstream) PT Satya Kisma Usaha (Upstream) 1300 SKUL HO Jakarta SKUL 1300 SKUL 1300 PT Satya Kisma Usaha 1301 SKUL (Corporate) PT Satya Kisma Usaha (Corporate) 1301 SKUO HO Corp Jakarta SKUL Page 6 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 1300 SKUL 1300 PT Satya Kisma Usaha 1320 Batang Gading Estate Batang Gading Estate 1320 BGDE EST Batang Gading SKUL 1300 SKUL 1300 PT Satya Kisma Usaha 1321 Normark Estate Normark Estate 1321 NRME EST Normark SKUL 1300 SKUL 1300 PT Satya Kisma Usaha 1322 SBNE SBNE 1322 SBNE EST Sungai Bengkal SKUL 1300 SKUL 1300 PT Satya Kisma Usaha 1323 KILE KILE 1323 KILE EST Muara Kilis SKUL 1300 SKUL 1300 PT Satya Kisma Usaha 1350 Sungai Bengkal Mill Sungai Bengkal Mill 1350 SBNM MIL Sungai Bengkal SKUL 1400 TNDL 1400 PT Tapian Nadenggan 1400 TNDL (Upstream) PT Tapian Nadenggan (Upstream) 1400 TNDL HO Jakarta TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1401 TNDL (Corporate) PT Tapian Nadenggan (Corporate) 1401 TNDO HO Corp Jakarta TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1420 LPYE Langga Payung Estate TNDL 1420 LPYE EST Langga Payung TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1421 PBNE PBNE 1421 PBNE EST Paya Baung TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1422 HNAE HNAE 1422 HNAE EST Hanau TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1423 TPRE TPRE 1423 TPRE EST Tanjung Paring TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1424 TMSE TMSE 1424 TMSE EST Tasik Mas TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1425 MSAE MSAE 1425 MSAE EST Medang Sari TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1426 BAME BAME 1426 BAME EST Batu Ampar TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1427 JLYE JLYE 1427 JLYE EST Jak Luay TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1428 PMSE PMSE 1428 PMSE EST Pantun Mas TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1429 SMLE Semilar Estate 1429 SMLE EST Semilar TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1430 SRDE Sei Rindu Estate 1430 SRDE EST Sei Rindu TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1431 LBLE LBLE 1431 LBLE EST Long Buluh TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1432 LNGE Langadang Estate 1432 LNGE EST Langadang TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1433 Bukit Subur Estate Bukit Subur Estate 1433 BSRE EST Bukit Subur TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1434 BMLE BMLE 1434 BMLE EST Batu Mulia TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1435 Sungai Cantung Est Sungai Cantung Estate 1435 SCTE EST Sungai Cantung TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1436 Bukit Kapur Estate Bukit Kapur Estate 1436 BKAE EST Bukit Kapur TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1450 LPYM LPYM 1450 LPYM MIL Langga Payung TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1451 Hanau Mill Hanau Mill 1451 HNAM MIL Hanau TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1452 Bumiharjo Bulking Bumiharjo Bulking 1452 BMHB BLK Bumiharjo TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1453 HNAK HANAU KCP 1453 HNAK KCP HANAU TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1454 Jak Luay Mill Jak Luay Mill 1454 JLYM MIL Jak Luay TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1455 Labanan Bulking Labanan Bulking 1455 LBNB BLK Labanan TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1456 Semilar Mill Semilar Mill 1456 SMLM MIL Semilar TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1458 Hanau Biogas Hanau Biogas 1458 HNAF BGS Hanau TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1459 Semilar Biogas Semilar Biogas 1459 SMLF BGS Semilar TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1460 Tanjung Karas Blk Tanjung Karas Bulking 1460 TKRB BLK Tanjung Karas TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1461 Batu Ampar Mill Batu Ampar Mill 1461 BAMM MIL Batu Ampar TNDL 1400 TNDL 1400 PT Tapian Nadenggan 1463 JLYK Jak Luay KCP 1463 JLYK KCP Jak Luay TNDL 1900 IMTL 1900 PT Ivo Mas Tunggal 1900 IMTL (Upstream) PT Ivo Mas Tunggal (Upstream) 1900 IMTL HO Jakarta IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1901 IMTL (Corporate) PT Ivo Mas Tunggal (Corporate) 1901 IMTO HO Corp Jakarta IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1902 Pekanbaru RO Pekanbaru Representative Office 1927 PBRO RO Pekanbaru IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1920 Libo Estate Libo Estate 1920 LIBE EST Libo IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1921 Kandista Estate Kandista Estate 1921 KNDE EST Kandista IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1922 Nenggala Estate Nenggala Estate 1922 NGLE EST Nenggala IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1923 Palapa Estate Palapa Estate 1923 PLPE EST Palapa IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1924 Sam Sam Estate Sam Sam Estate 1924 SSME EST Sam Sam IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1925 Sei Rokan Estate Sei Rokan Estate 1925 SRKE EST Sei Rokan IMTL Page 7 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 1900 IMTL 1900 PT Ivo Mas Tunggal 1926 Ujung Tanjung Estate Ujung Tanjung Estate 1926 UTNE EST Ujung Tanjung IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1950 Libo Mill Libo Mill 1950 LIBM MIL Libo IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1951 Sam Sam Mill Sam Sam Mill 1951 SSMM MIL Sam Sam IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1952 Ujung Tanjung Mill Ujung Tanjung Mill 1952 UTJM MIL Ujung Tanjung IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1953 Libo KCP Libo KCP 1953 LIOK KCP Libo IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1955 Libo Biogas Libo Biogas 1955 LIBF BGS Libo IMTL 1900 IMTL 1900 PT Ivo Mas Tunggal 1957 LGNZ Lubuk Gaung Shell Stockpile 1902 LGNZ SHL Lubuk Gaung Shell Stockpile IMTL 2000 BWML 2000 PT Buana Wiralestari Mas 2000 BWML (Upstream) PT Buana Wiralestari Mas (Upstream) 2000 BWML HO Jakarta BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2001 BWLL (Corporate) PT Buana Wiralestari Mas (Corporate) 2001 BWMO HO Corp Jakarta BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2020 Naga Mas Estate Naga Mas Estate 2020 NMAE EST Naga Mas BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2021 Naga Sakti Estate Naga Sakti Estate 2021 NSAE EST Naga Sakti BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2022 Kijang Inti Estate Kijang Inti Estate 2022 KJGE EST Kijang Inti BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2050 Naga Sakti Mill Naga Sakti Mill 2050 NSAM MIL Naga Sakti BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2051 Kijang Mill Kijang Mill 2051 KJGM MIL Kijang BWML 2000 BWML 2000 PT Buana Wiralestari Mas 2053 Nagasakti Biogas Nagasakti Biogas 2053 NSAF BGS Nagasakti BWML 2100 RPRL 2100 PT Ramajaya Pramukti 2100 RPRL (Upstream) PT Ramajaya Pramukti (Upstream) 2100 RPRL HO Jakarta RPRL 2100 RPRL 2100 PT Ramajaya Pramukti 2101 RPRL (Upstream) PT Ramajaya Pramukti (Corporate) 2101 RPRO HO Corp Jakarta RPRL 2100 RPRL 2100 PT Ramajaya Pramukti 2120 Rama-Rama Estate Rama-Rama Estate 2120 RRME EST Rama-Rama RPRL 2100 RPRL 2100 PT Ramajaya Pramukti 2121 Rama Bakti Estate Rama Bakti Estate 2121 RBKE EST Rama Bakti RPRL 2100 RPRL 2100 PT Ramajaya Pramukti 2150 Rama-Rama Mill Rama-Rama Mill 2150 RRMM MIL Rama-Rama RPRL 2100 RPRL 2100 PT Ramajaya Pramukti 2151 Rama-Rama KCP Rama-Rama KCP 2151 RRMK KCP Rama-Rama RPRL 2100 RPRL 2100 PT Ramajaya Pramukti 2152 Rama-Rama Biogas Rama-Rama Biogas 2152 RRMF BGS Rama-Rama RPRL 2200 BPLL 2200 PT Bumipalma Lestaripersada 2200 BPPL (Upstream) PT Bumipalma Lestaripersada (Upstream) 2200 BPLL HO Jakarta BPLL 2200 BPLL 2200 PT Bumipalma Lestaripersada 2201 BPPL (Corporate) PT Bumipalma Lestaripersada (Corporate) 2201 BPLO HO Corp Jakarta BPLL 2200 BPLL 2200 PT Bumipalma Lestaripersada 2220 Bumi Palma Estate Bumi Palma Estate 2220 BPME EST Bumi Palma BPLL 2200 BPLL 2200 PT Bumipalma Lestaripersada 2221 Bumi Lestari Estate Bumi Lestari Estate 2221 BPLE EST Bumi Lestari BPLL 2200 BPLL 2200 PT Bumipalma Lestaripersada 2250 Bumi Palma Mill Bumi Palma Mill 2250 BPMM MIL Bumi Palma BPLL 2200 BPLL 2200 PT Bumipalma Lestaripersada 2251 Pekan Tua Bulking Pekan Tua Bulking 2251 PTUB BLK Pekan Tua BPLL 2300 MINL 2300 PT Meganusa Intisawit 2300 MINL (Upstream) PT Meganusa Intisawit (Upstream) 2300 MINL HO Jakarta MINL 2300 MINL 2300 PT Meganusa Intisawit 2301 MINL (Corporate) PT Meganusa Intisawit (Corporate) 2301 MINO HO Corp Jakarta MINL 2300 MINL 2300 PT Meganusa Intisawit 2320 Indra Sakti Estate Indra Sakti Estate 2320 IDSE EST Indra Sakti MINL 2300 MINL 2300 PT Meganusa Intisawit 2350 Indrasakti Mill Indrasakti Mill 2350 INKM MIL Indrasakti MINL 2300 MINL 2300 PT Meganusa Intisawit 2351 Indragiri Mill Indragiri Mill 2351 INDM MIL Indragiri MINL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2400 SMSL (Upstream) PT Sawit Mas Sejahtera (Upstream) 2400 SMSL HO Jakarta SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2401 SMSL (Corporate) PT Sawit Mas Sejahtera (Corporate) 2401 SMSO HO Corp Jakarta SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2420 Sawit Mas Estate Sawit Mas Estate 2420 SMSE EST Sawit Mas SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2422 Palembang RO Palembang Representative Office 2422 PLMO RO Palembang SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2423 Sungai Kikim Estate Sungai Kikim Estate 2423 SKME EST Sungai Kikim SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2424 Sungai Saling Estate Sungai Saling Estate 2424 SSLE EST Sungai Saling SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2425 Sungai Pangi Estate Sungai Pangi Estate 2425 SPGE EST Sungai Pangi SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2426 Sungai Musi Estate Sungai Musi Estate 2426 SMIE EST Sungai Musi SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2427 Lahat RO Lahat Representative Office 2427 LHTO RO Lahat SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2450 Pangkalan Panji Mill Pangkalan Panji Mill 2450 PPNM MIL Pangkalan Panji SMSL 2400 SMSL 2400 PT Sawit Mas Sejahtera 2451 Sungai Kikim Mill Sungai Kikim Mill 2451 SKMM MIL Sungai Kikim SMSL 2500 SIPL 2500 PT Sumber Indah Perkasa 2500 SIPL (Upstream) PT Sumber Indahperkasa (Upstream) 2500 SIPL HO Jakarta SIPL Page 8 of 25

S4_P2_EDM_DT02_Master Data Objects_S4 Master Data_Finance_Profit Center (PCA to Segment) AS IS Co Code Initial Code New Co Code (To-Be) Company Name PCA Code (As-Is) PCA Name (As-Is) (20) PCA Description (As-Is) (40) New PCA Code (To-Be) PCA Name (To-Be) (20) PCA Description (To-Be) (40) 2500 SIPL 2500 PT Sumber Indah Perkasa 2501 SIPL (Corporate) PT Sumber Indah Perkasa (Corporate) 2501 SIPO HO Corp Jakarta SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2520 Sungai Buaya Estate Sungai Buaya Estate 2520 SBYE EST Sungai Buaya SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2521 Sungai Merah Estate Sungai Merah Estate 2521 SMRE EST Sungai Merah SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2522 Bandar Lampung RO Bandar Lampung Representative Office 2522 BLMO RO Bandar Lampung SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2524 Mambruk Estate Mambruk Estate 2524 MMBE EST Mambruk SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2550 Sungai Buaya Mill Sungai Buaya Mill 2550 SBYM MIL Sungai Buaya SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2551 Sungai Merah Mill Sungai Merah Mill 2551 SMRM MIL Sungai Merah SIPL 2500 SIPL 2500 PT Sumber Indah Perkasa 2552 Sungai Rungau Mill Sungai Rungau Mill 2552 SRGM MIL Sungai Rungau SIPL 2600 BPSL 2600 PT Bumi Permai Lestari 2600 BPSL (Upstream) PT Bumipermai Lestari (Upstream) 2600 BPSL HO Jakarta BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2601 BPSL (Corporate) PT Bumipermai Lestari (Corporate) 2601 BPSO HO Corp Jakarta BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2620 Bukit Intan Estate Bukit Intan Estate 2620 BINE EST Bukit Intan BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2621 Bukit Emas Estate Bukit Emas Estate 2621 BMSE EST Bukit Emas BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2622 Bukit Perak Estate Bukit Perak Estate 2622 BPRE EST Bukit Perak BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2623 Bukit Permata Estate Bukit Permata Estate 2623 BPTE EST Bukit Permata BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2624 Pangkal Pinang RO Pangkal Pinang Representative Office 2624 PPGO RO Pangkal Pinang BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2650 Bukit Perak Mill Bukit Perak Mill 2650 BPRM MIL Bukit Perak BPSL 2600 BPSL 2600 PT Bumi Permai Lestari 2651 Bangka Bulking Bangka Bulking 2651 BNKB BLK Bangka BPSL 2700 BSPL 2700 PT Bumi Sawit Permai 2700 BSPL (Upstream) PT Bumi Sawit Permai (Upstream) 2700 BSPL HO Jakarta