CONTROLLED DOCUMENT
Version 1.2  |  Confidential  |  Approved for Due Diligence  |  Owner: Project Finance Division
PT SAPTA BORNEO UTAMA
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SBU-FIN-008 Confidential Final / Published

Risk Allocation Matrix

Project finance risk allocation framework for the USD 1,000,000,000 Integrated Sugar Mill, Ethanol Plant, Biomass Power Plant and Plantation Project.

Risk Allocation Summary

Document OwnerPT Sapta Borneo Utama
Approved ByPresident Director
ClassificationControlled Document – Confidential
CustodianCorporate Secretary & Data Room Administrator
Retention PeriodMinimum 10 Years
DistributionAuthorized Parties Only
Effective Date13 June 2026
Review Date13 June 2027
Risk Category Responsible Party Mitigation
Construction Risk EPC Contractor LSTK EPC Contract & Performance Security
Completion Risk EPC Contractor / Sponsor Completion Guarantees
Feedstock Supply Risk Project Company Core & Plasma Plantation Program
Operating Risk Project Company O&M Procedures
Market Risk Project Company Diversified Revenue Streams
Environmental Risk Project Company ESG Compliance Framework
Force Majeure Shared Insurance & Contractual Relief
Financing Risk Sponsor Equity Commitment & DSRA
Document StatusApproved & Active
SupersedesNone
Publication StatusInstitutional Data Room Release

Key Mitigation Measures

Document Information

Controlled CopyElectronic Controlled Copy
CustodianCorporate Secretary & Data Room Administrator
Retention PeriodMinimum 10 Years
DistributionAuthorized Parties Only
Document OwnerPT Sapta Borneo Utama
ProjectUSD 1 Billion Integrated Sugar Factory Project
LocationMajalengka, West Java, Indonesia
ClassificationConfidential
StatusFinal / Published
Prepared ForLenders, ECAs, Institutional Investors and Strategic Partners
DateJune 2026

Revision History

VersionDateDocument No.StatusDescription
1.0June 2026SBU-FIN-008Final / PublishedRisk Allocation Matrix issued for institutional lender data room publication.

Document Approval Matrix

Role Name Status
Document Owner Project Finance Division Approved
Compliance Review Corporate Secretariat Approved
Executive Approval Board of Directors Approved