PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 110 39. IMBALAN KERJA KARYAWAN lanjutan 39. EMPLOYEE BENEFITS continued Manajemen Grup berkeyakinan bahwa jumlah tersebut cukup untuk memenuhi persyaratan Undang-Undang Ketenagakerjaan pada tanggal 30 September 2014 dan 31 Desember 2013. The Group management believes that employee benefits liabilities as of September 30, 2014 and December 31, 2013 are adequate to cover the requirements of Labor Law. Liabilitas imbalan kerja jangka pendek pada tanggal 30 September 2014 dan 31 Desember 2013 masing-masing sebesar Rp 5,82 miliar dan Rp 3,18 miliar dan beban atas liabilitas imbalan kerja jangka pendek disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Beban Gaji, Upah dan Tunjangan”. Short-term employee benefits liabilities as of September 30, 2014 and December 31, 2013 amounted to Rp 5.82 billion and Rp 3.18 billion, respectively, and the related expenses of short-term benefits liabilities are presented as part of “General and Administrative Expenses – Salaries, Wages and Benefit in Kinds”. 40. RESTRUKTURISASI UTANG 40. DEBT RESTRUCTURING Pada tanggal 10 Januari 2003, PT Bakrie Swasakti Utama BSU, Entitas Anak, telah menyampaikan surat permohonan No. 01PKPU2003 PN.NIAGA.JKT.PST mengenai “Penundaan Kewajiban Pembayaran Utang” PKPU di Kepaniteraan Pengadilan Niaga Jakarta Pusat. Melalui pemungutan suara tertulis yang dilakukan pada tanggal 5 Maret 2003, restrukturisasi utang tersebut telah disetujui oleh 123 kreditur peserta yang mewakili total tagihan sebesar Rp 1,73 triliun atau 96,7 dari total utang pokok lihat Catatan 27. On January 10, 2003, PT Bakrie Swasakti Utama BSU, a Subsidiary, submitted the “Temporary Postponement of Debt Payment” PKPU No. 01PKPU2003PN.NIAGA.JKT.PST to Commercial Court of Central Jakarta. Through the ballot voting conducted on March 5, 2003, the participating 123 creditors who represent the total debts of Rp 1.73 trillion or 96.7 of total principal debts have been approved the debt restructuring see Note 27.

41. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI

41. TRANSACTIONS AND BALANCES WITH RELATED PARTIES

Rincian pihak berelasi, hubungan dengan Grup dan sifat saldo akuntransaksi, adalah sebagai berikut: The details of related parties, relationship with the Group and nature of transactions are as follows: 1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara langsung maupun tidak langsung sama dengan Grup. 1. Companies which shareholders or partial members of management, both directly and indirectly are the same with the Group. No. Pihak Berelasi Related Parties Sifat Saldo AkunTransaksi Nature of Account BalancesTransactions a. PT Bakrie Communications Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue b. PT Bakrie Telecom Tbk. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue c. PT Panca Utama Niaga Piutang pihak berelasi Due from related parties d. PT Cakrawala Andalas Televisi Piutang pihak berelasi dan utang pihak berelasi Due from related parties and due to related parties e. PT Petrocom Nuansa Nusantara Penghasilan sewa ruangan perkantoran, piutang usaha dan piutang lain-lain Office space lease revenue, trade receivable and other receivables f. PT Bumi Resources Minerals Tbk. Penjualan unit perkantoran dan piutang usaha Sales of office spaces and trade receivables g. PT Minarak Lapindo Jaya Piutang pihak berelasi Due from related parties h. PT Bumi Resources Tbk. Piutang usaha, penghasilan sewa ruang perkantoran dan penjualan unit perkantoran Trade receivables, office space lease revenue and sales of office spaces i. PT Multi Kontrol Nusantara Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha Office space lease revenue, sales of office spaces and trade receivables PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 111

41. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan

41. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued

1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara langsung maupun tidak langsung sama dengan Grup. lanjutan 1. Companies which shareholders or partial members of management, both directly and indirectly are the same with the Group. continued No. Pihak Berelasi Related Parties Sifat Saldo AkunTransaksi Nature of Account BalancesTransactions j. PT Bakrie Indo Infrastructure Penghasilan sewa ruang perkantoran dan piutang usaha Office space lease revenue and trade receivables k. PT Bakrie Sumatera Plantations Tbk. Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha Office space lease revenue, sales of office spaces and trade receivables l. Kondur Petroleum S.A. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue m. Kalila Korinci Baru Ltd. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue n. PT Mosesa Petroleum Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue o. PT Sembrani Persada Oil Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue p. PT Energi Mega Persada Tbk. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue q. PT Bakrie Capital Indonesia Piutang usaha, piutang pihak berelasi dan penghasilan sewa ruangan perkantoran Trade receivable, due from related parties and office space lease revenue r. Costa International Group Ltd. Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue s. PT Bakrie Kalila Investment Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue t. PT Rasuna Sentra Medika Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue u. PT Mutiara Mahsyur Sejahtera Piutang usaha dan penghasilan penjualan rumah Trade receivables and housing revenue v. Ir. Gafur Sulistyo Umar Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments w. Gaby Manon Bakrie Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments x. PT Lapindo Brantas Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue y. PT B-Generasi Asia dahuluformerly PT Andika Multi Karya Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue z. PT Mutiara Permata Biru Piutang pihak berelasi Due from related parties aa. PT Amerta Bumi Capital Piutang pihak berelasi Due from related parties ab. PT Sinar Mitra Langgeng Piutang pihak berelasi Due from related parties ac. PT Kawalu Indonesia Piutang pihak berelasi Due from related parties ad. PT Bakrie Jatim Piutang pihak berelasi Due from related parties ae. PT Bukit Jonggol Asri Piutang pihak berelasi Due from related parties af. PT Samudra Asia Nasional Piutang pihak berelasi dan Utang pihak berelasi Due from related parties and Due to related parties ag. PT Minarak Labuan Co. Piutang pihak berelasi Due from related parties