NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 72 34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan aset dan liabilitas keuangan Grup pada tanggal 30 Juni 2012 dan 31Desember 2011: The following table sets out the financial assets and liabilities of the Group as of June 30, 2012 and December 31, 2011: 30 Jun 2012 31 Des 2011 Jun 30, 2012 Dec 31, 2011 Aset Keuangan Financial Assets Pinjaman yang diberikan dan Piutang Loans and Receivables Kas dan setara kas 253.760 248.531 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 350.870 397.754 Third parties Pihak berelasi 12.479 17.795 Related parties Piutang lain-lain - pihak ketiga 4.242 12.374 Accounts receivable - others - third parties Piutang pihak berelasi 375 2.586 Due from a related party Aset tidak lancar lainnya - bersih 562 557 Other assets - net Total 622.288 679.597 Total Liabilitas Keuangan Financial Liabilities Utang dan Pinjaman Loans and Borrowings Utang bank jangka pendek - 49.524 Short-term bank loans Utang usaha Accounts payable - trade Pihak ketiga 55.630 56.812 Third parties Pihak berelasi 6.501 5.620 A related party Utang lain-lain - pihak ketiga 36.654 32.547 Accounts payable - others - third parties Beban masih harus dibayar 6.168 11.130 Accrued expenses Bagian lancar Current portion of utang sewa pembiayaan - 511 finance lease obligations Utang pihak berelasi 81 127 Due to related parties Total 105.034 156.271 Total Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari model arus kas diskonto. Fair value is defined as the amount at which the instrument could be exchanged in an arm’s length transaction between knowledgeable and willing parties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash flows model. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam nilai tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara andal. Financial instruments presented in the consolidated statements of financial position are carried at fair values, or if not, are presented at carrying amounts where these amounts are reasonable approximations of fair values or where fair values cannot be reliably measured. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 73

34. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan