NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan FAIR VALUE OF FINANCIAL INSTRUMENTS continued

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2013 dan 31 Desember 2012 dan Periode Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2013 and December 31, 2012 and Six Months Periods Ended June 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 88

37. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan

37. FAIR VALUE OF FINANCIAL INSTRUMENTS continued

Nilai Tercatat Nilai Wajar 31 Desember 2012 Carrying Values Fair Values December 31, 2012 Liabilitas keuangan Financial liabilities Utang bank jangka pendek 248.000.000 248.000.000 Short-term bank loans Utang usaha - pihak ketiga 253.221.909 253.221.909 Trade payables - third parties Utang lain-lain Other payables Pihak berelasi 16.910.000 16.910.000 Related party Pihak ketiga 3.142.515 3.142.515 Third parties Beban akrual 13.414.314 13.414.314 Accrued expenses Liabilitas imbalan kerja jangka pendek 32.881.643 32.881.643 Short-term employee benefits liability Utang bank jangka panjang Current maturity of jatuh tempo dalam satu tahun 66.427.087 66.427.087 long-term bank loans Utang bank jangka panjang - setelah dikurangi bagian Long-term bank loans - jatuh tempo dalam satu tahun 627.076.049 627.076.049 net of current maturity Total 1.261.073.517 1.261.073.517 Total Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di 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 kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut mendekati nilai wajarnya. Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms length transaction, other than in a forced or liquidation sale. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models as appropriate. Financial instruments presented in the consolidated statements of financial position are carried at the fair value, otherwise, they are presented at carrying values as these are reasonable approximation of fair values.  Instrumen keuangan dengan jumlah tercatat yang mendekati nilai wajarnya  Financial instruments with carrying amounts that approximate their fair values Nilai wajar untuk kas dan setara kas, piutang usaha - pihak ketiga, piutang lain-lain - pihak berelasi dan pihak ketiga, utang bank jangka pendek, utang usaha - pihak ketiga, utang lain- lain - pihak berelasi dan pihak ketiga, beban akrual, utang dividen dan liabilitas imbalan kerja jangka pendek mendekati nilai tercatatnya karena bersifat jangka pendek. Jumlah tercatat dari aset tidak lancar lainnya - simpanan jaminan dan utang bank dengan suku bunga mengambang mendekati nilai wajarnya karena selalu dinilai ulang secara berkala. The fair value of cash and cash equivalents, trade receivables - third parties, other receivables - related party and third parties, short-term bank loans, trade payables - third parties, other payables - related parties and third parties, accrued expenses, dividend payable and short-term employee benefits liability approximate their carrying values due to their short-term nature. The carrying values of other non-current asset - guarantee deposits and bank loans with floating interest rates approximate their fair values as they are re-priced frequently. are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2013 dan 31 Desember 2012 dan Periode Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2013 and December 31, 2012 and Six Months Periods Ended June 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 89

37. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan