Oil palm growers and millers provide adequate information to other Management documents are publicly available except where this is

SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 Issue 00 Rev. 1 8of 34

C. Assessment Findings

C. 1. Le ad Assessor’s Summary and Recommendation continuing Certification

See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 15 point 3.1.1 At certification audit, the team issued 3 NC majors, 0 NC minor and 4 observations. Based on SUCOFINDO’s reviews to SGS report and also reviewed of corrective action provided by client, we conclude that all major non conformites have been properly addressed and closed. There is commitment of management to make corrective action and for continuous improvement. The audit team found that PT HSL – Paku Juang Mill and its estate is complying against RSPO P C. Therefore the recommendation of the Lead Auditor that Certificatre of RSPO is awarded to PT HSL – Paku Juang Mill and its estate. Jakarta, 09 May 2016 Lead Auditor Nuzwardy Sjahwil C.2. Summary of the Findings by Criteria 1 COMMITMENT TO TRANSPARENCY

1.1 Oil palm growers and millers provide adequate information to other

stakeholders on environmental, social and legal issues relevant to RSPO Criteria, in appropriate languages forms to allow for effective participation in decision making. 1.1.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 16 point 1.1.1 1.1.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 16 point 1.1.2 Conclusion : conform SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 Issue 00 Rev. 1 9of 34

1.2 Management documents are publicly available except where this is

prevented by commercial confidentiality or where disclosure of information would result in negative environmental or social outcomes 1.2.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 16 point 1.2.1 Conclusion : conform 1.3 Grower and millers commit to ethical conduct in all business operation and transaction 1.3.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 17 point 1.3.1 Conclusion : conform 2 COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS 2.1 There is compliance with all applicable local, national and ratified international laws and regulations. 2.1.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 17 point 2.1.1. The company has conducted corrective action as recorded in table in appendix 2. The corrective action proposed was lack the evidence of registration of SIO training. Move office area to another building outside the milling station. The training has been conducted by Man Power Local department on March 2-4, 2015 for 8 person. Conclusion : conform 2.1.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 18 point 2.1.2 Conclusion : conform 2.1.3 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 19 point 2.1.3 Conclusion : conform 2.1.4 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 19 point 2.1.4 Conclusion : conform SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 Issue 00 Rev. 1 10of 34

2.2 The right to use the land can be demonstrated, and is not legitimately