Estimasi dan Asumsi Estimates and Assumptions

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 48 5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS 2013 2012 Kas Cash on hand Rupiah 575.232 733.514 Rupiah Kas di bank Cash in banks Rupiah Rupiah PT Bank CIMB Niaga Tbk 26.240.946 16.621.015 PT Bank CIMB Niaga Tbk PT Bank Internasional Indonesia Tbk 8.670.690 358.123 PT Bank Internasional Indonesia Tbk PT Bank Mandiri Persero Tbk 4.992.038 22.737.285 PT Bank Mandiri Persero Tbk PT BPD Sumbar Ujung Gading PT BPD Sumbar Ujung Gading Sumatera Barat 3.792.743 1.267.074 Sumatera Barat PT Bank DBS Indonesia 3.529.194 177.697 PT Bank DBS Indonesia PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 3.261.721 551.920 Persero Tbk PT Bank Mestika Dharma 803.276 301.630 PT Bank Mestika Dharma PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 776.728 5.868.051 Persero Tbk Industrial and Commercial Industrial and Commercial Bank of China, Indonesia 428.514 370.477 Bank of China, Indonesia PT Bank Capital Indonesia Tbk 329.285 43.797 PT Bank Capital Indonesia Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Bengkulu 233.586 37.024 Bengkulu PT Bank Central Asia Tbk 166.223 293.585 PT Bank Central Asia Tbk PT Bank Permata Tbk 101.953 2.173.679 PT Bank Permata Tbk PT Bank Jabar Syariah 51.337 14.285 PT Bank Jabar Syariah PT Bank Muamalat Indonesia Tbk 21.291 21.501 PT Bank Muamalat Indonesia Tbk PT Bank Sumatera Utara 7.067 99.061 PT Bank Sumatera Utara ABN Amro Bank N.V. 1.577 1.648 ABN Amro Bank N.V. PT Bank Bukopin Tbk 980 3.532 PT Bank Bukopin Tbk Euro Euro ING Bank N.V. 231.511 182.328 ING Bank N.V. PT Bank Mandiri Persero Tbk 19.290 17.433 PT Bank Mandiri Persero Tbk Dolar Amerika Serikat United States Dollar Bank of New York 46.243.702 54.339.493 Bank of New York PT Bank Internasional Indonesia Tbk 13.985.891 1.501.860 PT Bank Internasional Indonesia Tbk PT Bank DBS Indonesia 1.386.068 4.002.409 PT Bank DBS Indonesia PT Bank Mandiri Persero Tbk 800.879 1.013.418 PT Bank Mandiri Persero Tbk PT Bank CIMB Niaga Tbk 240.890 195.955 PT Bank CIMB Niaga Tbk PT Bank Sinarmas Tbk 46.534 27.656 PT Bank Sinarmas Tbk ABN Amro Bank N.V. 24.715 19.674 ABN Amro Bank N.V. Standard Chartered Bank, Jakarta 22.379 20.079 Standard Chartered Bank, Jakarta ING Bank N.V. 13.520 49.456 ING Bank N.V. PT Bank Bukopin Tbk 12.819 10.394 PT Bank Bukopin Tbk PT Bank Capital Indonesia Tbk 4.830 - PT Bank Capital Indonesia Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk - 1.596 Persero Tbk Total kas di bank 116.442.177 112.323.135 Total cash in banks Setara kas Cash equivalents Deposito berjangka Time deposits Rupiah Rupiah PT Bank Mandiri Persero Tbk - 7.709.000 PT Bank Mandiri Persero Tbk Total 117.017.409 120.765.649 Total Pada tanggal 31 Desember 2013 dan 2012, Kelompok Usaha tidak memiliki kas di bank dan setara kas yang ditempatkan dengan pihak berelasi. As of December 31, 2013 and 2012, the Group has no cash in banks and cash equivalents placed with related parties. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 49 5. KAS DAN SETARA KAS Lanjutan 5. CASH AND CASH EQUIVALENTS Continued Kas di bank adalah terdiri dari giro dalam mata uang Rupiah dan asing. Cash in banks consist of current accounts denominated in Rupiah and foreign currencies. Setara kas terdiri dari deposito berjangka dalam mata uang Rupiah dengan jangka waktu jatuh tempo kurang dari tiga bulan dan memperoleh tingkat bunga tahunan sebesar 4,40 pada 2012. Cash equivalents consist of time deposits denominated in Rupiah with original maturities of less than three months and earned annual interest rate of 4.40 in 2012.

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Akun ini terdiri dari: This account consists of: a. Pihak ketiga a. Third parties 2013 2012 Dolar Amerika Serikat United States Dollar Welcome Trading Co, Pte., Ltd, 19.089.440 34.218.970 Welcome Trading Co, Pte., Ltd, PT Sri Sumatera Sejahtera 18.468.188 23.751.358 PT Sri Sumatera Sejahtera Sri Trang International USA 18.092.074 - Sri Trang International USA Tong Teik Pte., Ltd., Singapura 4.527.306 16.134.780 Tong Teik Pte., Ltd., Singapura Lain-lain masing-masing Others each below di bawah Rp 10 miliar 80.168.031 66.947.690 Rp 10 billion Sub-total 140.345.039 141.052.798 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 24.527.376 3.092.208 losses Dolar Amerika Serikat – Neto 115.817.663 137.960.590 United States Dollar - Net Rupiah Rupiah PT Intan Surya Pratama 314.435.188 271.911.603 PT Intan Surya Pratama PT Kana Jaya Mandiri 25.242.713 15.062.176 PT Kana Jaya Mandiri PT Garuda Mas Perkasa Medan 10.231.114 - PT Garuda Mas Perkasa Medan Lain-lain masing-masing Others each below di bawah Rp 10 miliar 42.265.624 33.109.896 Rp 10 billion Sub-total 392.174.639 320.083.675 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 353.484.819 3.009.690 losses Rupiah – Neto 38.689.820 317.073.985 Rupiah - Net Piutang Usaha Trade Receivables Pihak Ketiga – Neto 154.507.483 455.034.575 Third Parties – Net Analisis umur piutang usaha dari pihak ketiga adalah sebagai berikut: The aging analysis of trade receivables from third parties is as follows: 2013 2012 Sampai dengan 30 hari 17.377.238 201.405.664 Up to 30 days 31 hari sampai 60 hari 3.903.462 11.621.516 31 days to 60 days 61 hari sampai 90 hari 5.595.665 10.391.806 61 days to 90 days Lebih dari 90 hari 505.643.313 237.717.487 More than 90 days Total 532.519.678 461.136.473 Total Dikurangi penyisihan Less allowance kerugian penurunan nilai 378.012.195 6.101.898 for impairment losses Neto 154.507.483 455.034.575 Net