PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 115

40. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan

40. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued

2. Pemegang saham Entitas Induk 2. Shareholders of the Company No. Pihak Berelasi Related Parties Sifat Saldo AkunTransaksi Nature of Account BalancesTransactions a. PT Bakrie Brothers Tbk. Piutang usaha, penghasilan sewa ruangan perkantoran dan piutang pihak berelasi Trade receivables, office space lease revenue and due from related parties b. PT Bakrie Capital Indonesia Piutang usaha, piutang pihak berelasi dan penghasilan sewa ruangan perkantoran Trade receivables, due from related parties and office space lease revenue Dalam kegiatan usahanya, Grup melakukan transaksi berdasarkan harga dan persyaratan yang disepakati bersama dengan pihak-pihak berelasi. Rincian saldo dan transaksi dengan pihak berelasi adalah sebagai berikut: In the ordinary course of business, the Group has engaged in transactions under agreed terms and conditions with its related parties. The balance and transactions with related parties are as follows:

a. Penghasilan dan piutang usaha

a. Revenue and trade receivables

Penghasilan Revenue 2015 2014 Persentase Persentase Terhadap Terhadap Jumlah Jumlah Penghasilan Penghasilan Bersih Bersih Percentage Percentage Jumlah To Total Jumlah To Total Total Net Revenues Total Net Revenues PT Bakrie Brothers Tbk. 5.242.616.809 0,376 3.821.277.600 0,242 PT Bakrie Brothers Tbk. PT Bumi Resources Tbk. 4.928.571.705 0,353 3.398.967.600 0,215 PT Bumi Resources Tbk. PT Bakrie Sumatera PT Bakrie Sumatera Plantations Tbk. 2.878.961.655 0,206 2.273.829.600 0,144 Plantations Tbk. PT Energi Mega PT Energi Mega Persada Tbk. 2.407.879.943 0,173 1.632.015.655 0,103 Persada Tbk. PT Bakrie Kalila PT Bakrie Kalila Investments 2.310.205.076 0,166 1.281.999.600 0,081 Investments PT Bumi Resources PT Bumi Resources Minerals Tbk. 2.081.069.800 0,149 2.266.143.600 0,143 Minerals Tbk. PT Visi Media Asia Tbk. 1.968.855.519 0,141 1.972.923.871 0,125 PT Visi Media AsiaTbk. PT Bakrie Global Ventura 1.847.326.965 0,132 - - PT Bakrie Global Ventura PT Arutmin Indonesia 1.549.989.212 0,111 1.141.232.400 0,072 PT Arutmin Indonesia PT Bakrie Capital PT Bakrie Capital Indonesia 1.540.220.916 0,110 1.960.201.500 0,124 Indonesia PT Bakrie Indo PT Bakrie Indo Infrastructure 1.528.490.475 0,110 1.281.716.250 0,081 Infrastructure PT Lapindo Brantas 1.044.760.011 0,075 3.212.502.181 0,203 PT Lapindo Brantas PT Petromine Energy PT Petromine Energy Trading 950.392.956 0,068 806.038.800 0,051 Trading Kalila Korinci Baru Ltd. 699.519.428 0,050 4.808.682.876 0,304 Kalila Korinci Baru Ltd. PT Rasuna Sentra PT Rasuna Sentra Medika 502.690.783 0,036 1.865.402.506 0,118 Medika PT Bakrie Investa PT Bakrie Investa Eco Industry 317.933.000 0,023 763.039.200 0,479 Eco Industry PT Bakrie Telecom Tbk. 9.303.800 0,001 7.575.344.752 0,480 PT Bakrie Telecom Tbk. Kondur Petroleum S.A . - - 14.701.173.792 0,930 Kondur Petroleum S.A. PT Mosesa Petroleum - - 2.952.742.404 0,187 PT Mosesa Petroleum EMP Malacca Strait S.A. - - 2.144.405.524 0,136 EMP Malacca Strait S.A. PT Sembrani Persada Oil - - 1.974.845.320 0,125 PT Sembrani Persada Oil Costa International Group Ltd. - - 1.622.327.003 0,103 Costa International Group Ltd. PT Insani Mitrasani PT Insani Mitrasani Gelam - - 1.504.021.217 0,095 Gelam PT Visi Multi Artha - - 1.133.745.417 0,072 PT Visi Multi Artha PT Bakrie Connectivity - - 552.067.742 0,035 PT Bakrie Connectivity Lain-lain masing-masing Others each below di bawah Rp 1 miliar 1.427.670.853 0,102 10.963.226.935 0,696 of Rp 1 billion Jumlah 33.236.458.906 2,382 77.609.873.345 4,912 Total n i PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 116

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40. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued

Piutang Usaha Trade Receivables 31 Desember 2015 December 31, 2015 31 Desember 2014 December 31, 2014 Persentase Persentase Terhadap Terhadap Jumlah Aset Jumlah Aset Percentage Percentage Jumlah To Total Jumlah To Total Total Assets Total Assets PT Bakrie Capital PT Bakrie Capital Indonesia 40.030.861.368 0,273 37.632.861.650 0,256 Indonesia PT Bakrie Telecom Tbk. 12.267.635.473 0,084 4.537.182.203 0,031 PT Bakrie Telecom Tbk. PT B-Generasi Asia 10.569.212.500 0,072 34.580.048.235 0,235 PT B-Generasi Asia PT Petrocom Nuansa PT Petrocom Nuansa Nusantara 5.846.958.783 0,040 3.066.555.766 0,021 Nusantara PT Rasuna Sentra PT Rasuna Sentra Medika 5.653.097.770 0,038 4.440.439.337 0,030 Medika PT Multi Kontrol PT Multi Kontrol Nusantara 5.637.345.560 0,038 2.127.872.786 0,014 Nusantara Ir. Gafur Sulistyo Umar 3.180.042.996 0,022 2.147.818.208 0,015 Ir. Gafur Sulistyo Umar Gaby Manon Bakrie 3.123.971.219 0,021 2.637.954.686 0,018 Gaby Manon Bakrie PT Bakrie Investa PT Bakrie Investa Eco Industri 2.990.084.825 0,020 - - Eco Industri PT Minarak Artha Raya 2.239.674.129 0,015 - - PT Minarak Artha Raya PT Lapindo Brantas 2.199.116.367 0,015 4.724.573.531 0,032 PT Lapindo Brantas PT Cakrawala Andalas PT Cakrawala Andalas Televisi 1.370.749.800 0,009 1.347.999.800 0,009 Televisi PT Visi Media Asia Tbk. 1.313.071.064 0,009 - - PT Visi Media Asia Tbk. PT Bakrie Indo PT Bakrie Indo Infrastructure 1.023.976.470 0,007 - - Infrastructure PT Bakrie Kalila PT Bakrie Kalila Investments - - 56.202.360.000 0,382 Investments Kondur Petroleum S.A. - - 15.914.201.527 0,108 Kondur Petroleum S.A. Kalila Korinci Baru Ltd. - - 6.464.189.247 0,044 Kalila Korinci Baru Ltd. PT Mosesa Petroleum - - 3.891.852.181 0,026 PT Mosesa Petroleum Costa International Costa International Group Ltd. - - 3.791.976.606 0,026 Group Ltd. PT Energi Mega PT Energi Mega Persada Tbk. - - 3.538.037.254 0,024 Persada Tbk. PT Sembrani Persada Oil - - 2.620.933.982 0,018 PT Sembrani Persada Oil PT Insani Mitrasani Gelam - - 2.457.607.803 0,017 PT Insani Mitrasani Gelam PT Visi Multi Artha - - 1.980.224.392 0,013 PT Visi Multi Artha Lain-lain masing- masing di bawah Others each below of dari Rp 2 miliar 27.574.458.003 0,188 14.258.622.480 0,097 Rp 2 billion Jumlah piutang usaha 125.020.256.327 0,851 208.363.311.674 1,416 Total trade receivables Dikurangi cadangan Less of allowance kerugian for impairment penurunan nilai 5.757.041.934 0,039 5.757.041.934 0,039 losses Bersih 119.263.214.393 0,812 202.606.269.740 1,377 Net PT Bakrie Swasakti Utama BSU, Entitas Anak, melakukan, penjualan unit perkantoran, penyewaan dan pengelolaan ruang perkantoran dan penjualan unit apartemen kepada pihak relasi dengan menggunakan kebijakan harga dan syarat yang mungkin berbeda dengan pihak ketiga. Piutang usaha sehubungan dengan transaksi tersebut disajikan sebagai bagian dari “Piutang Usaha” pada laporan posisi keuangan konsolidasian. PT Bakrie Swasakti Utama BSU, a Subsidiary, has engaged in transaction of, mainly, sales of office unit, tenants and maintenance of office space and sales of unit apartment to related parties using price and terms policies which may different from third party. Trade receivables in relation to those transactions are presented as part of “Trade Receivables” in the consolidated statement of financial position.