ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 50 4. DIVESTASI ENTITAS ANAK Lanjutan 4. DIVESTMENT OF A SUBSIDIARY Continued Pada tanggal yang sama, berdasarkan Akta Perjanjian Pemindahan Hak Tagih Cessie oleh notaris Linda Herawati S.H. No. 30, GLP mengalihkan hak tagih atas hutang GIN kepada PT Berkat Sawit Sejati sejumlah Rp354,49 miliar USD35.706.293, setara dengan nilai tercatat piutang pada tanggal pengalihan. On the same date, based on the Deed of the Transfer of Rights Cessie No. 30, as notarized by Linda Herawati S.H., GLP transferred its right over its receivables from GIN to PT Berkat Sawit Sejati for a consideration amounting to Rp354.49 billion USD35,706,293, which is equivalent to the carrying amount of receivables as at the date of transfer. Pada tanggal 17 Juli 2013, GLP dan GIN membuat perjanjian pengakhiran dan pelepasan dengan Credit Suisse AG, Singapore Branch, untuk melepaskan seluruh aset yang dimiliki GIN yang sebelumnya digunakan oleh Perusahaan sebagai jaminan atas hutang yang diperoleh dari Credit Suisse AG, Singapore Branch. Seluruh aset yang dimiliki oleh GIN telah dilepaskan sebagai jaminan pada tanggal tersebut. On July 17, 2013, GLP and GIN entered into a Termination and Release Agreement with Credit Suisse AG, Singapore Branch, for the release of assets of GIN which were used previously by the Company as guarantee on the credit facility obtained from Credit Suisse AG, Singapore Branch. The assets of GIN were released from the guarantee effective on this date. Berikut ini adalah informasi keuangan GIN pada tanggal divestasi yang tidak dikonsolidasi lagi pada tanggal 31 Desember 2013: Summarized below is the financial information of GIN as at the date of divestment which was no longer consolidated as of December 31, 2013: 31 Desember December 31, 2013 Total aset 678.621.143 Total assets Total liabilitas 354.493.379 Total liabilities Rugi neto 51.304.862 Net loss 5. KAS 5. CASH 30 Juni 31 Desember June 30, December 31, 2014 2013 Kas Cash on hand Rupiah 468.766 575.232 Rupiah Kas di bank Cash in banks Dolar Amerika Serikat United States Dollar PT Bank Internasional Indonesia Tbk 11.933.220 13.985.891 PT Bank Internasional Indonesia Tbk Credit Suisse AG, Cabang Singapura 5.194.766 - Credit Suisse AG, Singapore Branch PT Bank DBS Indonesia 2.367.995 1.386.068 PT Bank DBS Indonesia PT Bank Mandiri Persero Tbk 1.522.926 800.879 PT Bank Mandiri Persero Tbk PT Bank CIMB Niaga Tbk 235.649 240.890 PT Bank CIMB Niaga Tbk PT Bank Sinarmas Tbk 45.144 46.534 PT Bank Sinarmas Tbk PT Bank ANZ Indonesia 24.239 24.715 PT Bank ANZ Indonesia Standard Chartered Bank 20.681 22.379 Standard Chartered Bank PT Bank Bukopin Tbk 12.472 12.819 PT Bank Bukopin Tbk ING Bank N.V. 9.563 13.520 ING Bank N.V. PT Bank Capital Indonesia Tbk 2.527 4.830 PT Bank Capital Indonesia Tbk The Bank of New York - 46.243.702 The Bank of New York Euro Euro ING Bank N.V. 86.107 231.511 ING Bank N.V. PT Bank Mandiri Persero Tbk 13.310 19.290 PT Bank Mandiri Persero Tbk