NILAI WAJAR DARI INSTRUMEN KEUANGAN 35. FAIR VALUE OF FINANCIAL INSTRUMENTS

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 65

33. NILAI WAJAR DARI INSTRUMEN KEUANGAN 35. FAIR VALUE OF FINANCIAL INSTRUMENTS

Tabel berikut menyajikan aset dan liabilitas keuangan Kelompok Usaha pada tanggal 31 Maret 2014 dan 31 Desember 2013: The following table sets out the financial assets and liabilities of the Group as of March 31, 2014 and December 31, 2013: 31 Mar 2014 31 Des 2013 Mar 31, 2014 Dec 31, 2013 Aset Keuangan Financial Assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas 96.336 130.843 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 560.434 551.993 Third parties Pihak berelasi 14.759 14.947 Related parties Accounts receivable - others - Piutang lain-lain - pihak ketiga 4.268 1.403 third parties Piutang pihak berelasi non-usaha 286 286 Due from related parties Aset tidak lancar lainnya 1.304 1.419 Other non-current assets Total 677.387 700.891 Total 31 Mar 2014 31 Des 2013 Mar 31, 2014 Dec 31, 2013 Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang diukur dengan biaya diamortisasi Financial liabilities at amortized cost Utang usaha Accounts payable - trade Pihak ketiga 51.388 80.315 Third parties Pihak berelasi 6.690 2.495 A related party Utang lain-lain - pihak ketiga 16.101 16.779 Accounts payable - others - third parties Beban akrual 42.897 40.424 Accrued expenses Liabilitas imbalan kerja jangka pendek 1.920 267 Short-term employee benefit liabilities Utang pihak berelasi non-usaha 184 187 Due to related parties Total 119.180 140.467 Total Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari model arus kas diskonto. Fair value is defined as the amount at which the instrument could be exchanged in an arm’s length transaction between willing and knowledgeableparties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash flow model. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam nilai tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara andal. Financial instruments presented in the consolidated statements of financial position are carried at fair values, or if not, are presented at carrying amounts where these amounts are reasonable approximations of fair values or where fair values cannot be reliably measured. Nilai wajar untuk kas dan setara kas, piutang usaha, piutang lain-lain, piutang pihak berelasi non- The fair values of cash and cash equivalents, accounts receivable - trade, accounts receivable - 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 66 usaha, aset tidak lancar lainnya, utang bank jangka pendek, utang usaha, utang lain-lain, beban akrual, liabilitas imbalan kerja jangka pendek, dan utang pihak berelasi non-usaha mendekati nilai tercatatnya karena bersifat jangka pendek. others, due from a related party, other non- currentassets, short-term bank loans, accounts payable - trade, accounts payable - others, accrued expenses, short-term employee benefit liabilities,and due to related parties approximate their carrying values in view of their short-term nature.

34. TUJUAN DAN