DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP lanjutan

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 151 53. PERISTIWA SETELAH PERIODE PELAPORAN 53. EVENTS AFTER REPORTING PERIOD Berdasarkan surat pemberitahuan kepada Otoritas Jasa Keuangan No. 111SKLBLD-CORSECLEGALX2013, Entitas Induk telah menyampaikan perubahan susunan Komite Audit per 1 Oktober 2013 menjadi sebagai berikut: Ketua : Kanaka Puradiredja Anggota : Mohamad Hassan Anggota : Indra Safitri SH, MM, CRMP, QIA Based on notification letter to Indonesia Financial Services Authority No. 111SKLBLD- CORSECLEGALX2013, the Company has submitted the composition changes of Audit Committee by October 1, 2013 to be as follows: Chairman : Kanaka Puradiredja Member : Mohamad Hassan Member : Indra Safitri SH, MM, CRMP,QIA 54. REKLASIFIKASI AKUN 54. RECLASSIFICATION OF ACCOUNTS Beberapa akun dalam laporan keuangan konsolidasian pada tanggal 30 September 2012 telah direklasifikasi agar sesuai dengan penyajian laporan keuangan konsolidasian pada tanggal 30 September 2013: Some accounts in the consolidated financial statement for the year ended September 30, 2012 has been reclassified to conform with the presentation of the consolidated financial statement as of September 30, 2013: Disajikan Penyesuaian Sebelumnya Reklasifikasi Disajikan As Previously Adjusments Kembali Reported Reclassification As Restated Laporan laba rugi komprehensif Consolidated statements of konsolidasian comprehensive income 30 September 2012 September 30, 2012 Penghasilan usaha bersih 1.319.322.821.267 61.785.848.700 1.257.536.972.567 Net revenues Beban pokok penghasilan 712.804.803.357 83.449.828.172 629.354.975.185 Cost of revenues Beban penjualan 81.012.779.351 196.129.436 80.816.649.915 Selling expenses General and administrative Beban umum dan administrasi 416.683.672.511 17.299.339.321 399.384.333.190 expenses Penghasilan beban bunga dan Interest income expenses and keuangan - bersih 241.379.430.028 162.045.587.172 79.333.842.856 financial charges - net Gain loss on foreign Laba rugi selisih kurs - bersih 39.756.114.968 22.822.596.656 16.933.518.312 exchange - net Laba atas penjualan investasi Gain on sales of investments Saham Entitas Anak dan in Subsidiaries and Associate Entitas Asosiasi - 1.050.016.692 1.050.016.692 Company Lain-lain - bersih 13.938.360.533 1.452.680.794 15.391.041.327 Others-net Rugi tahun berjalan dari Loss for the year from operasi yang dihentikan - 225.480.312.852 225.480.312.852 discontinued operations

55. PERNYATAAN STANDAR AKUNTANSI KEUANGAN BARU ATAU REVISI

55. NEW OR REVISED STATEMENT OF FINANCIAL ACCOUNTING STANDARD

Ikatan Akuntan Indonesia telah menerbitkan revisi Pernyataan Standar Akuntansi Keuangan PSAK, Interpretasi Standar Akuntansi Keuangan ISAK dan Pernyataan Pencabutan Standar Akuntansi Keuangan PPSAK. Standar-standar akuntansi keuangan tersebut akan berlaku efektif untuk periode yang dimulai pada atau setelah 1 Januari 2013: The Indonesian Insitute of Accountants has issued the revised Statement of Financial Accounting Standards PSAK, the Interpretation of Financial Accounting Standards ISAK and Statement of Financial Accounting Standards Revocation PPSAK. Those Financial Accounting Standards will be effective for period beginning on or after January 1, 2013: a. PSAK No. 38 Revisi 2011, “Kombinasi Bisnis Entitas Sepengendali”. a. PSAK No. 38 Revised 2011, “Business Combinations Entities Under Common Control”. b. ISAK No. 21, “Perjanjian Konstruksi Real Estate”. b. ISAK No. 21, “Agreement for Construction for Real Estate”. c. PPSAK No. 7, Pencabutan PSAK No. 44: “Akuntansi Aktivitas Pengembang Real Estate”. c. PPSAK No. 7 on the revocation of PSAK No. 44: “Accounting for Real Estate Development Activities”.