4. 2. Location of the supply base No. 4. 3. Statistic of supply base No. 5. Organizational Information and Contact Person Assessment Process 1. Certification Body

SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 6 of 82 Sungai Buaya Estate SBYE-own estate, 2. KKPA Gedung Aji Lama GALA Estate - smallholder and 3. KKPA Mesuji MSJA Estate - smallholder. Totally supplied FFB from these three 3 estates are 300,561,69 MT. All estates are operated under one management of PT. Sumber Indah Perkasa. All estates located in Lampung, INDONESIA. PT. Sumber Indah Perkasa is a member of RSPO and they are implementing a program to achieve RSPO Certified Palm Oil for all its production. There is no plan to expand the land holding and therefore Principles 7 is not applicable to this assessment.

A. 4. 2. Location of the supply base No.

Estate Name Location GPS Latitude Longitude 1 Sungai Buaya Estate SBYE Desa Talang Batu, Kecamatan Mesuji Timur, Kabupaten Mesuji – Lampung 4 o 09’ 44.86” 105 o 26’ 09.23” 2 KKPA Gedung Aji Lama GALA Estate– Plasma Desa Paduan Rajawali, Kecamatan Meraksa Aji, Kabupaten Tulang Bawang – Lampung 4 o 17’ 23.84” 105 o 25’ 54.68” 3 KKPA Mesuji MSJA Estate– Plasma Desa Brabasan, Kecamatan Tanjung Raya, Kabupaten Mesuji – Lampung 3 o 58’ 40.74” 105 o 20’ 50.75”

A. 4. 3. Statistic of supply base No.

Estate Name Planting Year AreaPlanting Year AgePlanting Year Estimated FFBYear Estimated CPOYear 1 Sungai Buaya Estate SBYE 1991 513,14 22 11.625,545 2.565,87 1992 2.720,94 21 67.169,083 14.824,88 1993 1.118,24 20 22.702,698 5.010,71 1994 402,54 19 7.448,399 1.643,94 2000 30,66 13 705,555 155,72 2 KKPA Gedung Aji Lama GALA 1995 250,00 18 6.930,170 1.510,23 1996 2.833,00 17 78.414,670 17.088,21 1997 1.313,00 16 34.927,270 7.611,39 SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 7 of 82 Estate - Plasma 1998 606,00 15 15.561,800 3.391,25 3 KKPA Mesuji MSJA Estate - Plasma 1995 149,75 18 3.337,980 736,90 1996 2.631,25 17 62.722,060 13.846,72 1997 1.891,88 16 47.275,360 10.436,66 1998 533,00 15 12.488,510 2.757,00

A. 5. Organizational Information and Contact Person

1 Company Name PT. SUMBER INDAH PERKASA – Sungai Buaya Mill SBYM 2 Personal Contact Ismu Zulfikar 3 Vice Management Humala Sinaga 4 Company Address Sinarmas Land Plaza Menara 2 Lantai 30, Jalan M. H. Thamrin No. 51, Jakarta, Indonesia 5 Company Status PMDN 7 Phone Fax 021 50338899 8 E-mail ismu-zulfikarsmart-tbk.com 9 Website www.smart-tbk.com 10 RSPO membership number 1-0096-11-000-00 SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 8 of 82

A. 5. 1. Audit Again the Rules for Partial Certification 1. Introduction

The audit team has visited Head office at Sinarmas Land Plaza, Tower 2, 30 th Floor, Jalan M. H. Thamrin No. 51, Jakarta, Indonesia dated 13 September 2013, to find out the compliance with the rules for partial certification standard in the whole group of Golden Agri Resources, Ltd. GAR Group. There are 17 mills and 61 estates including plasma within this group. This is the first company in group to be certified by PT Sucofindo, SBU SICS for RSPO certification. The team found that the company conforms with the RSPO requirements for partial certification as stated in the final RSPO certification Systems documents, June 2007, section 4.2.4. Progress and any issue will be verified and reported in subsequent surveillance visits.

2. Assessment agenda partial Certification Audit

3. Audit Team Findings in Correlation to the Rules Partial Certifications

a. The Organization is a member of RSPO PT Sumber Indah Perkasa has confirmed membership of the RSPO with no. 1- 0096-11-000-00 b. A Time Bound Plan for achieving certification within relevant entities No Name of Mill Supply Base Company Location Estimate time of Certification 1 Sungai Buaya Mill Sungai Buaya Estate PT. Sumber Indah Perkasa Lampung 2013 Gedung Aji Lama KKPA Mesuji KKPA 2 Sungai Merah Mill Sungai Merah Estate PT. Sumber Indah Perkasa Lampung 2013 Gedung Aji Baru KKPA Gedung Aji Lama KKPA 3 Pangkalan Panji Mill Sawit Mas Estate PT. Sawit Mas Sejahtera South Sumatra 2014 Date Location Agenda 13 September 2013 Head Office - Jakarta Meeting with sustainable team to verify legal documents, HCV, Labor Union and land conflict within the GAR group SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 9 of 82 4 Bumi Sawit Mill Bumi Sawit Estate PT. Bumi Sawit Permai South Sumatra 2014 5 Muara Kandis Mill Muara Kandis PT. Djuanda Sawit Lestari South Sumatra 2014 Muara Tawas Pandawa KKPA Pandawa Plasma 6 Sungai Rungau Mill Sungai Rungau Estate PT. Sumber Indah Perkasa Central Kalimantan 2013 Sungai Seruyan Estate Terawan Estate Tangar Estate Bukit Tiga Estate 7 Bukit Perk Mill Bukit Perak PT. Bumi Permai Lestari Bangka Belitung 2014 Bukit Permata 8 Tanjung Kembiri Mill Tanjung Kembiri Estate PT. Foresta Lestari Dwikarya Bangka Belitung 2013 Tanjung Rusa 9 Sungai Kupang Mill Sungai Kupang Estate PT. Sinar Kencana Inti Perkasa South Kalimantan 2015 Sungai Kupang 10 Kasuari Mill Cendrawasih PT. Sinar Kencana Inti Perkasa Papua 2014 Nuri Estate Rajawali Estate Mambruk Estate 11 Senakin Mill Senakin Estate PT. Purimas Sasmita South Kalimantan 2014 12 Pekawai Mill Kayung Estate PT. Agrolestari Mandiri West Kalimantan 2014 Pekawai Estate Sungai Kelik Nanga Tayap SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 10 of 82 Kayung Kemitraan 13 Kenanga Mill Kencana Estate PT. Kencana Graha Permai West Kalimantan 2014 Cendana Estate Kenanga Estate Cempaka Estate Kencana Kenanga 14 Tanggar Mill Manuhing Estate PT. Tapian Nadenggan Central Kalimantan 2015 Kajuji Estate Sulin Estate Nahiyang Estate Katayang Estate Sungai Nusa Sako Estate Sungai Ayawan Estate 15 Perdana Mill Perdana Estate PT. Binasawit Abadi Pratama Central Kalimantan 2015 Lenggana Estate Semandau Estate Muara Dua Estate 16 Kuayan Mill Mentaya Estate PT. Agrokarya Prima Lestari Central Kalimantan 2015 Kuayan Estate Bukit Santuhai Estate Tajur Beras Seranau Estate Sapiri Estate 17 Belian Mill Gaharu Estate PT. Paramitra Internusa West Kalimantan 2015 Muara Tawang SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 11 of 82 Estate Pratama Belian Estate Tengkawang Kapuas Hulu Team has been verified documents during partial certification audit. The companyhas conducted Gap analysis to the whole group compare to P C RSPO requirement. The Gap Analysis conducted by BSI Certification Body. Randomly, the team checked the content of reports to ensure the fulfillment of partial certification. From the sampling report, the team found that not all report has the conclusion for the fulfillment regards to partial certification requirement. The company has made the self declaration for partial certification rule and signed by management. The self declaration stated as belows a-d : a. Significant Conflicts The company has the SOP for Conflict Land Resolution refers to RSPO criteria 6.4, 7.5 and 7.6. All the conflicts so far has been resolved with mutual agreement. GAR also registered as member of RSPO Dispute Settlement Facility Advisory Group as a representative of grower. Supporting document is DSF RSPO member as a grower dated 22 April 2013. b. No replacement of primary forest and or area with HCV’s since November 2005 or year 2007 National Interpretation PT. SMART Tbk, has been appointed to manage all companies under GAR Group. PT SMART Tbk has conducted Historical HCV Assessment HHA in collaboration with Faculty of Forestry, Institut Pertanian Bogor IPB April 2011. Historical HCV Assessment HHA Report has been submitted to RSPO on May 2011. As a follow up from the Historical HCV Assessment HHA Report, GAR has been proposed HCV Remediation Plan to RSPO. Revision of HCV Remediation Plan is on going process discussion with RSPO Biodiversity and HCV Working Group BHCV WG. Supporting documents is Historical HCV Assessment HHA report. c. No labor disputes that are not being resolved through an agreed The company has the SOP and mechanism to resolve dispute with union labor with mutually agreement. The latest resolution dispute document handled as evidence is dispute between workers Hanadi with PT. Foresta Lestari Dwikarya for terminated employment. The worker has been assumed to be resigned as he has absent for 8 eight days in a month. The supporting document is available such as chronology of resolution Industrial Relation between worker and PT. Foresta Lestari Dwikarya, copy of legal verdict caseIndustrial Relations No. 08G2012PHI. PN PKP from court of Industrial Relations at Court of District Pangkalpinang. Collective agreement PT. FLD with Mr. Hanadi No. 07EM-pbIV2013 completed with the sign of each party. d. No evidence of non-compliance with law in any of the non-certified holdings The company has comply with the applicable law and regulation refers to RSPO criteria 2.1.which stated no evidence of non-compliance with the applicable regulation. Supporting documents are copies of SK AMDAL, SK HGU, IUP, IMB. SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 12 of 82 A.6. Date Certificate Issued and Scope of Certificate Name of Client PT SUMBER INDAH PERKASA – Sungai Buaya Mill Client Number RSPO 00003 Certificate Number RSPO 00003 Certification Decision Date Issued by PT SUCOFINDO, SBU SICS Address GrahaSucofindo, SBU SICS. Jl Raya PasarMingguKav 34 Jakarta 13640 Telephone Fax Tel.: +62-21-7983666 Fax.: +62-21-7987015 Email tutisucofindo.co.id Website www.sucofindo.co.id Scope : Mill PT. Sumber Indah Perkasa - Sungai Buaya Mill SBYM Estate 1. Sungai Buaya Estate SBYE 2. Mesuji Estate MSJA 3. Gedung Aji Lama Estate GALA Projected mass balance CPO PK CPO : 66.926,18 MT and PK : 16.420,64 MT Certification Registration Code SICS-00003 Type of Certification Single site Certifier Triyan Aidilfitri Signed SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 13 of 82

B. Assessment Process

B. 1. Certification Body

SUCOFINDO SUCOFINDO ICS INTERNATIONAL CERTIFICATION SERVICES SUCOFINDO ICS, which was formed in 1994, is one of the strategic business unit that provides certification services for leading companies.SucofindoCertification by International Certification Services is recognized nationally and international.Quality Management System Certification by SUCOFINDO ICS has obtained accreditation from National Accreditation Committee KAN- Indonesia. Lead Auditors and Auditors of SUCOFINDO ICS are trained professionals in the field of international standards, auditing and management systems and are registered in the IRCA International Register of Certified Auditors and IEMA Institute of Environmental Management Assessment, UK. SUCOFINDO ICS certification process is supported by experts at PT. SUCOFINDO who understand the industry sectors and services in Indonesia. SUCOFINDO ICS Operational is supported by a network of branch and representative offices of PT. SUCOFINDO spread in 45 cities across Indonesia. The services provided by International Certification Services Sucofindo are:  Quality Management System Certification  Environmental Management System  ISO 22000 :2005  OHSAS 18000 Certification  Hazard Analytical Critical and Control Point HACCP Certification  Good Manufacturing Practice GMP Audit  Product Certification  Sustainable Forest Management Certification  Products Organic Food Certification  RSPO certification  ISPO Certification  Certification of Integrated Management System Certification SMT  Training

B. 2. Qualifications of the Assessment Team