Business Combinations of Entities under

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For the Nine Months Period Ended March 31, 2014 and 2013 Expressed in Millionsof Rupiah, Unless Otherwise Stated 12 Seluruh transaksi dan saldo yang material dengan pihak-pihak berelasi diungkapkan dalam catatan atas laporan keuangan konsolidasian yang relevan. All significant transactions and balances with related parties are disclosed in the relevant notes to consolidated financial statements herein.

e. Kombinasi Bisnis Entitas Sepengendali

e. Business Combinations of Entities under

Common Control Sejak tanggal 1 Januari 2013, Kelompok Usaha menerapkan secara prospektif Pernyataan Standar Akuntansi Keuangan “PSAK”38 Revisi 2012, “Kombinasi Bisnis Entitas Sepengendali”, yang menggantikan PSAK 38 Revisi 2004, “Akuntansi Restrukturisasi Entitas Sepengendali”. PSAK 38 Revisi 2012 mengatur tentang akuntansi kombinasi bisnis entitas sepengendali, baik untuk entitas yang menerima bisnis maupun untuk entitas yang melepas bisnis. Starting January 1, 2013, the Group prospectively adopted Statements of Financial Accounting Standards “PSAK”38Revised 2012, “Business Combinations of Entities Under Common Control”, which supersedes PSAK 38 Revised 2004, “Accounting for Restructuring of Entities Under Common Control”. PSAK 38 Revised 2012 prescribes the accounting for business combinations of entities under common control, for both the entity receiving the business and the entity disposing of the business. Penerapan PSAK 38 Revisi 2012 tidak menimbulkan pengaruh yang signifikan terhadap pelaporan keuangan dan pengungkapan dalam laporan keuangan konsolidasian. The adoption of PSAK 38 Revised 2012 has no significant impact on the financial reporting and disclosures in the consolidated financial statements. Dalam PSAK 38 Revisi 2012, pengalihan bisnis antara entitas sepengendali tidak mengakibatkan perubahan substansi ekonomi kepemilikan atas bisnis yang dialihkan dan tidak dapat menimbulkan laba atau rugi bagi kelompok usaha secara keseluruhan ataupun bagi entitas individual dalam kelompok usaha tersebut. Karena pengalihan bisnis antara entitas sepengendali tidak mengakibatkan perubahan substansi ekonomi, bisnis yang dipertukarkan dicatat pada nilai buku sebagai kombinasi bisnis dengan menggunakan metode penyatuan kepemilikan. Under PSAK 38 Revised 2012 transfer of business within entities under common control does not result in a change of the economic substance of ownership of the business being transferred and does not result in gain or loss to the group or to the individual entity within the group. Since the transfer of business of entities under common control does not result in a change of the economic substance, the business being exchanged is recorded at book value as a business combination using the pooling-of-interests method. Dalam menerapkan metode penyatuan kepemilikan, komponen laporan keuangan dimana terjadi kombinasi bisnis dan untuk periode lain yang disajikan untuk tujuan perbandingan, disajikan sedemikian rupa seolah-olah kombinasi bisnis telah terjadi sejak awal periode terjadi sepengendalian. Selisih antara nilai tercatat transaksi kombinasi bisnis dan jumlah imbalan yang dialihkan diakui dalam akun “Tambahan Modal Disetor -Selisih Nilai Transaksi dengan Entitas Sepengendali”. In applying the pooling-of-interests method, the components of the financial statements for the period during which the restructuring occurred and for other periods presented, for comparison purposes, are presented in such a manner as if the restructuring had already happened from the beginning of the period during which the entities were under common control. The difference between the carrying amounts of the business combination transaction and the consideration transferred is recognized under the account “Additional The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For the Nine Months Period Ended March 31, 2014 and 2013 Expressed in Millionsof Rupiah, Unless Otherwise Stated 13 Paid-in Capital -Difference in Value of Transactions with Entities under Common Control”.

f. Persediaan