Certified Organization’s Acknowledgement of Internal Responsibility 1. Formal Sign-Off of the Assessment Findings

SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 3.04 Issue 04 Rev. 6 64of 77

D. Certified Organization’s Acknowledgement of Internal Responsibility

D. 1. Formal Sign-Off of the Assessment Findings

I the undersigned, being the legal representative of the inspected company, agree with the contents of this report and accept the liability in execution of the instructions given in the report. Name Tjandra Karya Hermanto Position Director Signature Date February, 10 th 2014 SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 3.04 Issue 04 Rev. 6 6 5of 77 D.2. Statement by the Certifier Body on Behalf of PT. Sucofindo SBU-SICS We, the undersigned declare that the information and conclusions included in this report have been prepared in accordance with rule and st andard of RSPO, PC, and that the certification decision has been based upon this information. Verified and Reviewed by: Name Warsid Sumarlin Position SLA LA Auditor Signature Date February, 8 th 2014 Approval: Name Triyan M. Aidilfitri Position HSE Audit and Certification Department Head Signature Date February, 25 th 2014 SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 3.04 Issue 04 Rev. 6 66of 77 List of Abbreviation ADRT Anggaran Dasar Rumah Tangga BKSDA Badan Konservasi Sumber Daya Alam BOD Bio Oxygen Demand BPD Badan Pertanahan Daerah BVP Bacs Pressure Nessel CLA Collective Labour Agreement COD Chemical Oxygen Demand CPO Crude Palm Oil CSR Corporate Social Responsibility DOE Department of Environment EFB Empty Fruit Bunch EIA Environment Impact Assessment FFA Free Fat Acid FFB Fresh Fruit Bunch FFB Fresh Fruit Bunches FSMS Food Safety Management System GBSM Gawi Bahandep Sawit Mekar GMP Good Manufacturing Practice GPS Global Positioning System HACCP Hazard Analysis and Critical Control Point HCV High Conservation Value HCVA High Conservation Value Areas HGU Hak Guna Usaha IEMA Institute of Environmental Management and Assessment IPM Integrated Pest Management IRCA International Register of Certified Auditor IUP Ijin Usaha Perkebunan JHT Jaminan Hari Tua JK Jaminana Keselamatan JKK Jaminan Kecelakaan Kerja KAN Komite Akreditasi Nasional KT Karyawan Tetap KTU Kepala Tata Usaha LCC Legume Cover Crop LKS Lembaga Kerja Serikat MOU Memo of Understanding MOU Memorandum of Understanding MSDS Material Safety Data Sheet NA Not Applicable NC Non Conformity NCR Non Conformity Register OPT Organisme Pengganggu Tanaman SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 3.04 Issue 04 Rev. 6 67of 77 OSH Occupational Safety and Health OSHAS Occupational Safety and Health Assessment Scheme PC Principle and Criteria PICA Problem Identification Corrective Action PK Palm Kernel PKO Palm Kernel Oil POM Palm Oil Mill POME Palm Oil Mill Effluent PPE Personal Protective Equipment PUP Penilaian Usaha Perkebunan RILO Representative Indonesia License Office RSPO Roundtable on Sustainable Palm Oil RSPO NI Roundtable on Sustainable Palm Oil National Interpretation SA8000 Social Accountability 8000 SBU-SICS Strategic Business Unit - Sucofindo International Certification Services SEM Senior Estate Manager SHE Safety, Health, Environment SIA Social Impact Assessment SIO Surat Izin Operator SOP Standard Operating Procedure SPK Surat Perjanjian Kerja TAP Triputra Agro Persada Tandan Buah Segar TKTD Tim Kesiapsiagaan Tanggap Darurat TSS Total Suspended Solid UKL Upaya Pengelolaan Lingkungan UPL Upaya Pemantauan Lingkungan WHO World Health Organization WWTP Waste Water Treatment Plant SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 3.04 Issue 04 Rev. 6 68of 77 APPENDIX PT. GAWI BAHANDEP SAWIT MEKAR RSPO SUPPLY CHAIN CHECKLIST - MASS BALANCE MODUL PT. Gawi Bahandep Sawit Mekar is implemented the supply chain system procedures as required in the RSPO certification. The company has set the supply chain system categorized as Mass Balance scheme.

A. Documented Procedures