In accordance with Indonesian laws and regulations, decisions regarding dividend distribution are determined through shareholder approval at the Annual General Meeting of Shareholders based on a recommendation from ABT Travel's Board of Directors. ABT Travel may distribute cash dividends in the year in which ABT Travel records a positive retained earnings.

The Articles of Association of ABT Travel allow the distribution of interim cash dividends. The distribution of interim cash dividends can be made if the net assets of ABT Travel do not become less than the total issued and paid-up capital plus the mandatory reserve as required in Law No. 40 of 2007 concerning Limited Liability Companies. The distribution of interim dividends may not interfere or cause ABT Travel to be unable to fulfill its obligations to creditors or interfere with ABT Travel's activities. The distribution of interim dividends will be determined by the Board of Directors of ABT Travel after the approval of the Board of Commissioners. If at the end of the financial year ABT Travel suffers a loss, the interim dividend distribution must be returned by the shareholders to ABT Travel, and the Board of Directors together with the Board of Commissioners will be jointly and severally liable in the event that the interim dividend is not returned to ABT Travel.

After this Initial Public Offering of Shares, starting from the fiscal year 2023 onwards, the management of ABT Travel intends to pay cash dividends to the shareholders of ABT Travel in a maximum amount of 25% (twenty five percent) of the net profit for the current year of ABT Travel. The amount of dividend distribution will depend on the results of ABT Travel's business activities and cash flow as well as business prospects, working capital requirements, capital expenditures and ABT Travel's future investment plans and with due observance of regulatory restrictions and other obligations.