LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 116

38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan

38. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued

Risiko Valuta Asing Foreign Exchange Risk Risiko valuta asing timbul karena Kelompok Usaha melakukan transaksi dalam suatu mata uang selain mata uang fungsionalnya. Kebijakan Kelompok Usaha adalah, jika mungkin, untuk menyelesaikan liabilitas dalam mata uang fungsionalnya dengan kas yang dihasilkan dari operasi sendiri dalam mata uang tersebut. Ketika Kelompok Usaha memiliki liabilitas dalam suatu mata uang selain mata uang fungsionalnya dan tidak memiliki cadangan mata uang yang cukup untuk menyelesaikannya, kas telah didalam mata uang yang diinginkan, jika mungkin, ditransfer dari pihak berelasi lain. Foreign exchange risk arises because the Group enters into transactions denominated in a currency other than its functional currency. It is the Group policy, where possible, to settle liabilities denominated in its functional currency with the cash generated from its own operations in that currency. Where the Group has liabilities denominated in a currency other than its functional currency and have insufficient reserves of that currency to settle them, cash already denominated in that currency will, where possible, be transferred from elsewhere within the related parties. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, aset dan liabilitas moneter Kelompok Usaha dalam mata uang asing adalah sebagai berikut: As of June 30, 2014 and December 31, 2013, the Group’s monetary assets and liabilities in foreign currency are as follows: Mata uang asing Angka Setara penuhForeign Rupiah currency Equivalent in Full amount Rupiah Aset Assets Kas USD 1.785.377 21.369.177 Cash EUR 8.306 135.662 Piutang usaha USD 8.214.517 98.319.554 Trade receivables Total aset moneter dalam USD 9.999.894 119.688.731 Total monetary assets denominated mata uang asing EUR 8.306 135.662 in foreign currencies Liabilitas Liabilities Utang usaha - Pihak ketiga USD 9.986.439 119.527.685 Trade payables - Third parties Utang pihak berelasi USD 520.316 6.227.662 Due to Beban masih harus dibayar USD 42.681.581 510.855.843 Accrued expenses Pinjaman jangka panjang USD 760.363.278 9.100.788.074 Long-term bank loans Total liabilitas moneter dalam Total monetary liabilities mata uang asing USD 813.551.614 9.737.399.264 denominated in foreign currencies Total Liabilitas Moneter dalam Total Monetary Liabilities Denominated mata uang asing - Neto 9.617.574.871 in foreign currencies - Net 2014 30 Juni June 30, PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 117

38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan