Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement. (Incorporated in the Cayman Islands with limited liability) (Stock Code: 8061) NINE-MONTH RESULTS 2014 OF PT LINK NET Tbk The Board of Directors (the “Board”) of AcrossAsia Limited (the “Company”) announces that PT Link Net Tbk (an indirect subsidiary of the Company listed on the Indonesia Stock Exchange in which the Company has an approximately 18.5% effective interest) published its unaudited consolidated results for the nine months ended 30th September 2014 in Indonesia, a translation of an extract of which is set out below:- 1 PT LINK NET Tbk AND SUBSIDIARY INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION As of 30 September 2014 (Unaudited) and 31 December 2013 (Audited) (Expressed in millions of Rupiah, unless otherwise stated) ASSETS 30 September 2014 31 December 2013* 443,754 370,020 121,132 11,681 315 43,480 128 620,490 92,968 15,925 45,795 37,621 50 562,379 NON-CURRENT ASSETS Non-trade receivables from related parties Investment in an associate Long-term prepayment - net of current portion Deferred tax assets - net Property, plant and equipment - net Advances Intangible assets Other non-current assets TOTAL NON-CURRENT ASSETS 1,169 2,435 116,850 40,269 2,569,365 85,170 55,330 110,195 2,980,783 1,051 11,595 125,400 35,898 2,295,036 76,584 36,792 80,469 2,662,825 TOTAL ASSETS 3,601,273 3,225,204 CURRENT ASSETS Cash and cash equivalents Trade receivables - net Third parties Related parties Prepaid taxes - other taxes Prepayments Other current assets TOTAL CURRENT ASSETS *Not a consolidated financial statement 2 PT LINK NET Tbk AND SUBSIDIARY INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Continued) As of 30 September 2014 (Unaudited) and 31 December 2013 (Audited) (Expressed in millions of Rupiah, unless otherwise stated) LIABILITIES AND EQUITY LIABILITIES CURRENT LIABILITIES Trade payables Third parties Related parties Non-trade payables Third parties Related parties Accruals Unearned subscription fees and subscriber's deposit Taxes payable Corporate income tax Other taxes Short-term employee benefit liabilities Current maturities of long-term debt TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES Long-term debt - net of current maturities Long-term employee benefit liabilities TOTAL NON-CURRENT LIABILITIES TOTAL LIABILITIES 30 September 2014 31 December 2013* 75,436 17,221 109,521 69,232 434 1,120 178,322 77,992 437 1,588 118,727 32,859 59,761 6,224 10,915 66,292 493,717 24,539 6,332 15,810 81,393 460,438 149,338 60,772 210,110 703,827 195,065 50,633 245,698 706,136 EQUITY Capital stock - Par value of Rp100 per share (in full Rupiah) Authorised - 8,040,000,000 shares as of 30 September 2014 and 31 December 2013 Issued and fully paid - 3,042,649,384 shares as of 30 September 2014 and 31 December 2013 Additional paid-in capital - net Retained earnings Total Non-controlling interest TOTAL EQUITY 304,265 1,431,054 1,162,294 2,897,613 (167) 2,897,446 304,265 1,431,054 783,749 2,519,068 2,519,068 TOTAL LIABILITIES AND EQUITY 3,601,273 3,225,204 *Not a consolidated financial statement 3 PT LINK NET Tbk AND SUBSIDIARY INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME For the Nine-Month Periods Ended 30 September 2014 and 2013 (Unaudited) (Expressed in millions of Rupiah, unless otherwise stated) REVENUE COST OF REVENUE (excluding depreciation of property, plant and equipment and amortisation of intangible assets expenses) Selling expenses General and administrative expenses Depreciation expenses Amortisation expense Other expenses/income 30 September 2014 30 September 2013* 1,550,226 1,209,078 (342,447) (103,107) (212,135) (267,336) (11,269) (108) (249,247) (100,024) (211,505) (193,105) (6,130) (598) OPERATING PROFIT Finance costs Finance income Share of loss in associate 613,824 (37,915) 13,213 (24,160) 448,469 (94,604) 20,195 (4,039) PROFIT BEFORE INCOME TAX 564,962 370,021 (144,387) (93,963) 420,575 276,058 INCOME TAX EXPENSES PROFIT FOR THE PERIOD Other comprehensive income - TOTAL COMPREHENSIVE INCOME FOR THE PERIOD Profit for the period attibutable to: Owners of the parent Non-controlling interest Total comprehensive income for the period attributable to: Owners of the parent Non-controlling interest BASIC EARNINGS PER SHARE - BASIC (in full Rupiah) *Not a consolidated financial statement 4 - 420,575 276,058 420,563 12 420,575 276,058 276,058 420,563 12 420,575 276,058 276,058 138 91 PT LINK NET Tbk AND SUBSIDIARY INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY For the Nine-Month Periods Ended 30 September 2014 and 2013 (Unaudited) (Expressed in millions of Rupiah, unless otherwise stated) Share capital Additional paid-in capital Differences in value of restructuring transaction of entities under common control Retained earnings Total Non-controlling interest Total equity Balance as of 31 December 2012 (Audited) 304,265 1,524,438 (93,384) 421,580 2,156,899 - 2,156,899 Implementation of PSAK 38 (Revised 2012) regarding Business Combinations Involving Entities Under Common Control Total comprehensive income for the period - (93,384) - 93,384 - 276,058 276,058 - 276,058 Balance as of 30 September 2013 (Unaudited)* 304,265 1,431,054 - 697,638 2,432,957 - 2,432,957 Balance as of 31 December 2013 (Audited) 304,265 1,431,054 - 783,749 2,519,068 - 2,519,068 - - - (42,018) 420,563 (42,018) 420,563 (179) 12 (179) (42,018) 420,575 304,265 1,431,054 - 1,162,294 2,897,613 (167) 2,897,446 Changes in non-controlling interest Declaration of Cash Dividend Total comprehensive income for the period Balance as of 30 September 2014 (Unaudited) *Not a consolidated financial statement 5 PT LINK NET Tbk AND SUBSIDIARY INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS For the Nine-Month Periods Ended 30 September 2014 and 2013 (Unaudited) (Expressed in millions of Rupiah, unless otherwise stated) 30 September 2014 30 September 2013* CASH FLOW FROM OPERATING ACTIVITIES Receipts from customers Cash paid to suppliers Cash paid to employees Corporate income tax paid Interest received Net cash flows provided from operating activities 1,571,438 (417,304) (194,629) (111,190) 13,214 861,529 1,195,053 (382,383) (148,714) (148,601) 20,196 535,551 CASH FLOW FROM INVESTING ACTIVITIES Purchase of property, plant and equipment and equipment for installation Additional investment in associate Proceeds from sale of investment in associate Net cash flows used in investing activities (657,128) (15,000) (672,128) (667,625) (8,625) 2,125 (674,125) CASH FLOW FROM FINANCING ACTIVITIES Repayments of long-term debt Proceeds from long-term debt Payments for interest Payment of dividend Net cash flows used in financing activities (60,828) (13,602) (42,018) (116,448) (546,295) 247,017 (5,590) (304,868) 72,953 (443,442) CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD Effects in foreign exchange changes in cash and cash equivalents Cash and cash equivalents of subsidiary pre-acquisition 370,020 316 465 817,857 (659) - CASH AND CASH EQUIVALENTS AT END OF THE PERIOD 443,754 373,756 NET (DECREASE)/ INCREASE IN CASH AND CASH EQUIVALENTS *Not a consolidated financial statement 6 This announcement is issued by the Company pursuant to Rule 17.10 and Rule 17.13 of the Rules Governing the Listing of Securities on the Growth Enterprise Market (the “GEM”) of the Stock Exchange (the “GEM Listing Rules”) and the inside information provisions under Part XIVA of the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong). By Order of the Board Vicente B. ANG Director and Chief Executive Officer Hong Kong, 9th November 2014 This announcement, for which the Directors of the Company (namely, executive Director: Mr. Vicente Binalhay ANG; and independent non-executive Directors: Mr. Albert Saychuan CHEOK, Dr. Boh Soon LIM and Mr. Thomas Yee Man LAW) collectively and individually accept full responsibility, includes particulars given in compliance with the GEM Listing Rules for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this announcement is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this announcement misleading. This announcement will remain on the “Latest Company Announcements” page of the GEM website at www.hkgem.com for at least seven days from its date of publication and on the Company’s website at www.across-asia.com. 7