Piutang pihak berelasi Due from related parties

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 109

33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI

Lanjutan

33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES

Continued Manajemen telah membukukan penyisihan atas penurunan nilai sesuai dengan standar akuntansi dengan mempertimbangkan penurunan nilai yang terjadi dalam industri sejenis sebagai akibat penurunan tajam dalam industri ini. Management has provided an allowance for impairment losses in line with the accounting standards and keeping in mind the reduction in value in similar projects in the industry subsequent to the steep downturn in the industry. Mutasi cadangan kerugian penurunan nilai piutang pihak berelasi yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut: The movement in allowance for impairment losses on due from related parties which was based on individual assessment is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 994.651.610 970.881.906 Beginning balance Penambahan penyisihan Additional allowance for kerugian penurunan pada impairment losses during periode berjalan - 23.769.704 the period Saldo Akhir 994.651.610 994.651.610 Ending Balance Manajemen Kelompok Usaha berkeyakinan bahwa penyisihan kerugian penurunan nilai tersebut cukup untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang pihak berelasi tersebut. The management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from non-collection of the due from related parties. c. Utang usaha c. Trade payables 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Koperasi karyawan 11.758.582 7.706.785 Employee cooperatives Persentase terhadap total liabilitas Percentage to total liability 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Koperasi karyawan 0,089 0,058 Employee cooperatives d. Kompensasi Manajemen Kunci d. Key Management Compensation Manajemen kunci Kelompok Usaha terdiri dari Dewan Komisaris, Direksi Perusahaan dan anggota Komite Audit. The Group’s key management consisted of the Company’s Boards of Commissioners, Directors and members of the Audit Comittee. 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 110

33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI