INVENTORIES Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 58

8. ASET LANCAR

LAIN-LAIN 8. OTHER CURRENT ASSETS Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Uang muka kepada pemasok 57.074.600 45.478.229 Advance to suppliers Uang muka kepada kontraktor 4.461.145 5.508.727 Advances to contractor Uang muka lain-lain 54.339.242 49.739.023 Other advances Total 115.874.987 100.725.979 Total

9. PIUTANG PLASMA

9. DUE FROM

PLASMA Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Kredit koperasi Primer untuk para Primary Cooperative Credit for Anggota KPPA 125.336.597 119.832.780 the Members KKPA Perkebunan Inti Rakyat PIR - Nucleus Estate Smallholders PIR - Plasma 76.633.429 83.105.796 Plasma Total 201.970.026 202.938.576 Total Akun ini merupakan penggunaan sementara dana Entitas Anak kepada petani plasma yang akan dibayarkan melalui bank, sebagai penyandang dana untuk proyek- proyek: This account represents advances given by certain Subsidiaries to plasma farmers which will be reimbursed by the banks, as lenders to the following projects: i. Piutang Plasma KKPA merupakan kelebihan penggunaan dana yang digunakan untuk pembangunan proyek kebun plasma yang dibiayai oleh PT Bank Nusa Nasional “BNN”, Medan, sehubungan dengan dua 2 perjanjian kerjasama antara PT Agrowiyana “AGW”, Entitas Anak, Koperasi Unit Desa Swakarsa, Koperasi Unit Desa Suka Makmur Catatan 35e serta BNN dalam mengembangkan dua 2 area proyek kebun plasma. Sejak BNN berstatus sebagai Bank Take Over “BTO”, maka pembangunan proyek kebun plasma diteruskan oleh PT Bank Muamalat Indonesia Tbk “BMI”, sebagai bank pelaksana yang baru. Bunga dibebankan pada proyek kebun plasma. i. Due from Plasma from KKPA is the excess usage of the funds used for the development of the plasma plantation projects which was funded by PT Bank Nusa Nasional “BNN”, Medan, in connection with two 2 agreements between PT Agrowiyana “AGW”, a Subsidiary, Unit Cooperative Desa Swakarsa, Unit Cooperative Desa Suka Makmur Notes 35e and BNN for the development of two 2 areas of plasma plantation projects. Since the status of BNN is a Taken Over Bank “BTO”, the project development and plasma plantation were continued by PT Bank Muamalat Indonesia Tbk “BMI”, as the new implementing bank. Interest is charged to plasma plantation projects. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, AGW mengembangkan seluas 7.701 hektar perkebunan plasma dari pembiayaan BMI seluas 4.915 hektar yang telah diserahkan kepada petani plasma. As of June 30, 2015 and December 31, 2014, AGW developed a total of 7,701 hectares of plasma plantations with BMI funding, 4,915 hectares of which were handed over to plasma farmers. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 59

9. PIUTANG PLASMA

Lanjutan 9. DUE FROM PLASMA Continued ii. Pembangunan Proyek Kebun Plasma yang dibiayai oleh PT Bank Danamon Indonesia Tbk “Bank Danamon” sehubungan dengan perjanjian kerjasama antara PT Bakrie Pasaman Plantations “BPP”, Entitas Anak, Bank Danamon dan beberapa koperasi tertentu Catatan 35c dan 35d. Namun, mulai tanggal 6 Maret 1998, proyek ini tidak lagi didanai oleh Bank Danamon tetapi oleh BPP sendiri. ii. The development of Plasma Estate Project was funded by PT Bank Danamon Indonesia Tbk “Bank Danamon”, in connection with the cooperation agreements between PT Bakrie Pasaman Plantations “BPP”, a Subsidiary, Bank Danamon and certain cooperatives Notes 35c and 35d. However, starting March 6, 1998, the project has been financed by BPP instead of Bank Danamon. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, BPP mengembangkan perkebunan plasma seluas 7.939,40 hektar yang semuanya diserahkan kepada petani plasma. As of June 30, 2015 and December 31, 2014, BPP developed a total of 7,939.40 hectares of plasma plantations which were all handed over to plasma farmers. iii. Pembangunan Proyek Kebun Plasma dibiayai oleh PT Sumbertama Nusapertiwi “SNP”, Entitas Anak, sehubungan dengan perjanjian kerjasama antara SNP dengan Koperasi Unit Desa Wahana Jaya Catatan 35h. Bunga dibebankan pada proyek kebun plasma. iii. The development of Plasma Estate Project is funded by PT Sumbertama Nusapertiwi “SNP”, a Subsidiary, in line with cooperative agreements between SNP and Koperasi Unit Desa Wahana Jaya Note 35h. Interest is charged to plasma plantation project. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, SNP telah mengembangkan 1.600 hektar melalui pembiayaan sendiri, dan 1.004 hektar yang telah diserahkan kepada petani plasma. Sisa lahan dalam pengembangan akan diserahterimakan kepada petani plasma pada saat perkebunan plasma sudah mencapai standar untuk penanganan lebih. As of June 30, 2015 and December 31, 2014, SNP developed 1,600 hectares through its own funds, 1,004 hectares of which had been handed over to plasma farmers. The remaining areas under development will be handed over to plasma farmers when the plasma plantations reach the standard condition for turn over. Berdasarkan penelaahan saldo piutang plasma dari AGW, BPP dan SNP, manajemen berpendapat bahwa saldo tersebut masih dapat ditagih. Sehingga tidak mencadangkan kerugian penurunan nilai. Based on the review of due from plasma of AGW, BPP and SNP, management believes that due from plasma are collectible. Thus, no allowance for impairment loss is necessary.

10. INVESTASI PADA EFEK EKUITAS 10

. INVESTMENTS IN EQUITY SECURITIES Akun ini terdiri dari: This account consists of: Negara tempat Persentase 30 Juni domisili kepemilikan 2015 Country of Percentage of June 30, domicile ownership 2015 Indogreen International Limited Malaysia 18,45 193.355.855 Indogreen International Limited PT Bakrie Sentosa Persada Indonesia 13,16 107.190.909 PT Bakrie Sentosa Persada PT Menthobi Makmur Lestari Indonesia 4,69 1.668.642 PT Menthobi Makmur Lestari PT United Sumatera Rubber Indonesia 0,08 511.353 PT United Sumatera Rubber PT Sarana Jambi Ventura Indonesia 2,24 195.493 PT Sarana Jambi Ventura PT Sarana Sumatera Barat Ventura Indonesia 0,27 61.285 PT Sarana Sumatera Barat Ventura Nilai tercatat 302.983.537 Carrying Value Dikurangi penyisihan atas investasi Less allowance for unrecovable yang tidak dapat dipulihkan 511.353 investments Total 302.472.184 Total