Equity - non-controlling interest

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 127

45. SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI

45. DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES

Pada tanggal 30 September 2014 dan 31 Desember 2013, selisih transaksi perubahan ekuitas entitas Asosiasi masing-masing sebesar Rp 281,39 miliar. As of September 30, 2014 and December 31, 2013, difference in the equity transactions of Associated companies amounted to Rp 281.39 billion, respectively. 46. LABA PER SAHAM DASAR 46. BASIC EARNINGS PER SHARE Berikut adalah rekonsiliasi pembilang dan penyebut yang digunakan untuk perhitungan laba per lembar saham dasar pada tanggal 30 September 2014 dan 2013. The following presents the reconciliation of the numerators and denominators used in the computation of basic earnings per share as of September 30, 2014 and 2013. 30 September 2014September 30, 2014 Nilai Laba Jumlah Rata-rata per Saham Tertimbang Saham Rupiah Penuh yang Beredar Earnings Average Number per Share Laba Bersih of Shares in Rupiah Net Income Outstanding Full Amount Laba per saham dasar Basic earnings per share Laba bersih yang dapat diatribusikan kepada pemilik Income attributable to owners Entitas Induk of the Parent Entity Dari operasi yang dilanjutkan 210.491.896.420 43.521.913.019 4,84 From continued operations Dari operasi yang dihentikan - 43.521.913.019 - From discontinued operations Laba tahun berjalan 210.491.896.420 43.521.913.019 4,84 Income for the year Pada 30 September 2014, harga pasar rata-rata saham Entitas Induk sebesar Rp 50, lebih rendah dari harga pelaksanaan waran sebesar Rp 165, oleh sebab itu efek berpotensi saham tersebut tidak diperhitungkan untuk tujuan perhitungan laba bersih per saham dilusian anti-dilutif. In September 30, 2014, the average market price of the Company’s shares amounted to Rp 50, below from warrants exercise price amounted to Rp 165, therefore, the effects of warrants conversion and stock option were not computed for calculation of diluted earnings per share anti-dilutive. 30 September 2013September 30, 2013 Nilai Laba Jumlah Rata-rata per Saham Tertimbang Saham Rupiah Penuh yang Beredar Earnings Average Number per Share Laba Bersih of Shares in Rupiah Net Income Outstanding Full Amount Laba per saham dasar Basic earnings per share Laba bersih yang dapat diatribusikan Income atributable to owners kepada pemilik Entitas Induk of the Parent Entity Dari operasi yang dilanjutkan 754.869.620.578 43.521.913.019 17,35 From continued operations Dari operasi yang dihentikan 2.684.784.029 43.521.913.019 0,06 From discontinued operations Laba tahun berjalan 757.554.404.607 43.521.913.019 17,41 Income for the year Pada 30 September 2013, harga pasar rata-rata saham Entitas Induk sebesar Rp 52, lebih rendah dari harga pelaksanaan waran sebesar Rp 165, oleh sebab itu efek berpotensi saham tersebut tidak diperhitungkan untuk tujuan perhitungan laba bersih per saham dilusian anti-dilutif. In September 30, 2013, the average market price of the Company’s shares amounted to Rp 52, below from warrants exercise price amounted to Rp 165, therefore, the effects of warrants conversion and stock option were not computed for calculation of diluted earnings per share anti-dilutive.