Modal ditempatkan dan disetor penuh Issued and fully paid

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 96

24. MODAL SAHAM Lanjutan

24. SHARE CAPITAL continued

31 Desember 2014 December 31, 2014 Persentase Total saham kepemilikan Number of Percentage of Total Pemegang Saham shares ownership Amount Shareholders Reksa Dana Penyertaan Terbatas Reksa Dana Penyertaan Terbatas Syailendra Multi Strategy Fund II 194.280.500 1,42 19.428.050 Syailendra Multi Strategy Fund II Reksadana HPAM Premium 1 180.000.000 1,31 18.000.000 Reksadana HPAM Premium 1 PT Bakrie Kimia Investama 170.379.984 1,24 17.037.998 PT Bakrie Kimia Investama PT Asuransi Jiwasraya 160.000.000 1,17 16.000.000 PT Asuransi Jiwasraya DBS Bank Ltd SG - PB Clients 158.732.000 1,16 15.873.200 DBS Bank Ltd SG - PB Clients PT Bakrie Capital Indonesia 17.314.530 0,13 1.731.453 PT Bakrie Capital Indonesia Dana Pensiun Bakrie 4.500.000 0,03 450.000 Dana Pensiun Bakrie PT Bakrie Brothers Tbk 2.463.471 0,02 246.347 PT Bakrie Brothers Tbk Koperasi Karyawan Koperasi Karyawan PT Bakrie Sumatera Plantations Tbk 1.087.500 0,01 108.750 PT Bakrie Sumatera Plantations Tbk PT Bakrie Investisindo 940.800 0,01 94.080 PT Bakrie Investisindo Masyarakat 10.069.958.601 73,38 1.006.995.861 Public Total 13.720.471.386 100,00 1.372.047.139 Total b. Cadangan umum b. General reserve Perusahaan telah membuat penyisihan untuk cadangan umum sesuai dengan Undang-Undang No. 40 Tahun 2007 mengenai Perusahaan Terbatas yang dikeluarkan pada bulan Agustus 2007, yang mengharuskan Perusahaan di Indonesia untuk membuat penyisihan cadangan umum sebesar 20 dari jumlah modal yang ditempatkan dan disetor penuh. Undang-Undang tersebut tidak mengatur jangka waktu untuk penyisihan cadangan umum tersebut. The Company has set up a general reserve in accordance with the Indonesian Limited Company Law No. 40 year 2007 introduced in August 2007 which requires Indonesian companies to set up a general reserve amounting to 20 of the Company’s issued and paid up share capital. There is no set period of time over which this amount should be provided. Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 14 Juni 2012 dan 1 Juni 2011, pemegang saham Perusahaan menyetujui untuk menyisihkan masing-masing sebesar Rp47,81 miliar dan Rp40 miliar sebagai cadangan umum. Based on the Company’s Annual Shareholders’ General Meeting held on June 14, 2012 and June 1, 2011, the Company’s shareholders approved the appropriation of Rp47.81 billion and Rp40 billion, respectively, as the general reserve. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 97 25. TAMBAHAN MODAL DISETOR 25. ADDITIONAL PAID-IN CAPITAL 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Agio saham 5.561.305.624 5.561.305.624 Share premium Selisih nilai transaksi restrukturisasi Difference in value from restrusturing entitas sepengendali 22.029.000 22.029.000 of entities under common control Total 5.539.276.624 5.539.276.624 Total Agio saham berasal dari selisih antara nilai nominal, seperti yang dinyatakan dalam Anggaran Dasar Perusahaan, dengan harga jual yang ditawarkan kepada masyarakat setelah dikurangi dengan seluruh beban yang berhubungan dengan penawaran umum saham Perusahaan, termasuk juga dari saham bonus dan dividen saham yang diumumkan oleh Perusahaan Catatan 1b. Share premium represents the difference between the par value, as stated in the Company’s Articles of Association, and actual selling price offered to the public after the deduction of all stock issuance costs of the Company’s limited public offering. It also includes the issuance of bonus shares and declaration of share dividends Note 1b.

26. SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN

26. EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION

Akun ini merupakan selisih yang timbul sebagai akibat dari penjabaran laporan keuangan BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands Finance B.V. dan BSP Liberia B.V., Entitas Anak yang berdomisili di luar negeri. This account represents exchange differences as a result of translation of the financial statements of BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands Finance B.V. and BSP Liberia B.V., overseas Subsidiaries. 27. PENJUALAN NETO 27. NET SALES Rincian penjualan neto Kelompok Usaha berdasarkan kelompok produk utama adalah sebagai berikut: Details of net sales of the Group based on grouping of main products are as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 2015 2014 Enam bulan Enam bulan Six months Six months Kelapa sawit dan produk turunannya 807.922.704 1.041.993.624 Palm oil and derivatives Karet 280.378.806 330.171.148 Rubber Tandan buah segar 9.611.758 14.784.771 Fresh fruit bunches Jasa titip olah 5.194.933 4.720.259 Toll fee Total sebelum eliminasi 1.103.108.201 1.391.669.802 Total before elimination Eliminasi 23.423.431 24.478.020 Elimination Total 1.079.684.770 1.367.191.782 Total