GOODWILL GOODWILL 73 financial statement 31 desember 2013

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 67 15. PROYEK PENGEMBANGAN USAHA Lanjutan 15. BUSINESS DEVELOPMENT PROJECTS Continued

f. Proyek Internasional

f. International Project

Proyek Internasional merupakan biaya yang dikeluarkan oleh Kelompok Usaha sehubungan dengan rencana proyek pengembangan perkebunan karet seluas 4.000 Ha dan perkebunan kelapa sawit seluas 4.000 Ha di Liberia, Afrika Barat. Total biaya yang telah dikeluarkan untuk proyek ini adalah sebesar Rp93,45 miliar yang merupakan biaya survei lapangan dan pengurusan perijinan. Pada tahun 2012, Proyek Internasional telah dihapuskan dan dibebankan kedalam laporan laba rugi komprehensif konsolidasian. International Project consisted of costs incurred by the Group in relation to the development project plan of 4,000 Ha of rubber plantations and 4,000 Ha of palm oil plantations in Liberia, West Africa. Total disbursements for this project amounted to Rp93.45 billion, which consisted of surveys and license processing costs. In 2012, International Project was written-off and charged to the consolidated statements of comprehensive income. Berdasarkan evaluasi manajemen, kecuali atas beberapa proyek yang telah dihapuskan, tidak terdapat kejadian-kejadian atau perubahan-perubahan keadaan yang mengindikasikan adanya penurunan nilai proyek pengembangan usaha Kelompok Usaha. Based on the evaluation of the management, except for certain projects which have been written-off, there were no events or changes in circumstances that indicate impairment in the value of the Group’s business development projects. 16. BEBAN TANGGUHAN HAK ATAS TANAH - NETO 16. DEFERRED COSTS OF LAND RIGHTS - NET Akun ini terdiri dari: This account consists of: 2013 2012 Beban tangguhan hak atas tanah 1.547.401 105.456.718 Deferred cost of land rights Penambahan 3.948.356 2.187.553 Additions Total 5.495.757 107.644.271 Total Akumulasi amortisasi 938.673 28.949.626 Accumulated amortization Neto 4.557.084 78.694.645 Net Reklasifikasi ke aset tetap, neto Reclassification to fixed assets, net Catatan 12 - 77.626.843 Note 12 Total 4.557.084 1.067.802 Total Mutasi akumulasi amortisasi beban tangguhan hak atas tanah adalah sebagai berikut: Movements in accumulated amortization of deferred cost of land rights are as follows: 2013 2012 Saldo awal 28.949.626 26.986.312 Beginning balance Reklasifikasi ke aset tetap 28.470.027 - Reclassification to fixed assets Neto 479.599 26.986.312 Net Beban amortisasi tahun berjalan 459.074 1.963.314 Amortization expense for the year Saldo akhir 938.673 28.949.626 Ending balance 17. UTANG BANK JANGKA PENDEK 17. SHORT-TERM BANK LOANS Akun ini terdiri dari: This account consists of: 2013 2012 PT Bank Capital Indonesia Tbk 40.000.000 40.000.000 PT Bank Capital Indonesia Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 68 17. UTANG BANK JANGKA PENDEK Lanjutan 17. SHORT-TERM BANK LOANS Continued Pada tanggal 13 Maret 2012 dan 20 Maret 2012, PT Citalaras Cipta Indonesia “CCI” dan PT Julang Oca Permana “JOP”, Entitas Anak, memperoleh pinjaman dari PT Bank Capital Indonesia Tbk “BACA” masing- masing sebesar Rp20 milliar. Pinjaman tersebut digunakan CCI dan JOP untuk membiayai modal kerjanya. Fasilitas ini masing-masing dikenakan bunga pinjaman sebesar 14 per tahun. On March 13, 2012 and March 20, 2012, PT Citalaras Cipta Indonesia “CCI” and PT Julang Oca Permana “JOP”, Subsidiaries, received loans from PT Bank Capital Indonesia Tbk “BACA” amounting to Rp20 billion each. These facilities were used by CCI and JOP to finance their working capital. These facilities bear an interest rate of 14 each per annum. Masing-masing pada tanggal 6 Maret 2013 dan 22 Maret 2013, kedua fasilitas pinjaman tersebut telah diperpanjang dengan jangka waktu yang sama dan akan jatuh tempo dalam waktu satu tahun. Pada tanggal laporan posisi keuangan, CCI dan JOP sedang dalam proses memperpanjang fasilitas pinjaman tersebut. On March 6, 2013 and March 22, 2013, respectively, both of the loan facilities were extended with the same interest rate and will mature in one year. As of statements of financial position date, CCI and JOP are in the process of renewing the said facilities. Fasilitas ini dijamin meliputi tanah, termasuk bangunan dan segala sesuatu yang berdiri dan tertanam diatas tanah tersebut yang dimiliki PT Sumbertama Nusapertiwi “SNP”; mesin-mesin dan peralatan yang dimiliki SNP; dan Corporate Guarantee dari SNP. These facilities were secured by land, including buildings and everything built up and planted on the land of PT Sumbertama Nusapertiwi “SNP”; machinery and equipment of SNP; and Corporate Guarantee from SNP. 18. UTANG USAHA - PIHAK KETIGA 18. TRADE PAYABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 2013 2012 Dolar Amerika Serikat United States Dollar JJ Lurgi Engineering M SB 49.588.310 49.588.310 JJ Lurgi Engineering M SB Toyo Engineering Construction 12.784.386 10.142.342 Toyo Engineering Construction PT Wilmar Nabati Indonesia 11.475.097 - PT Wilmar Nabati Indonesia PT Pupuk Hi-kay - 11.697.566 PT Pupuk Hi-kay Lain-lain masing-masing Others each below di bawah Rp 10 miliar 22.033.402 25.023.310 Rp 10 billion Sub-total 95.881.195 96.451.528 Sub-total Rupiah Rupiah PT Lingga Manik 27.714.871 36.405.009 PT Lingga Manik PT Swasti Tunggal Mandiri 18.543.551 16.883.189 PT Swasti Tunggal Mandiri PT Pupuk Hi-kay 13.267.408 - PT Pupuk Hi-kay PT Triroyal Timur Raya 12.877.403 10.900.347 PT Triroyal Timur Raya PT Tazar Guna Mandiri 7.893.178 10.774.910 PT Tazar Guna Mandiri PT Nusa Indonesia 3.250.280 19.109.035 PT Nusa Indonesia Lain-lain masing-masing di bawah Others each below Rp 10 miliar 153.701.907 145.560.189 Rp 10 billion Sub-total 237.248.598 239.632.679 Sub-total Total 333.129.793 336.084.207 Total Utang usaha merupakan utang untuk pembelian bahan baku, bahan kimia, pupuk, suku cadang dan peralatan lainnya. Trade payables represent payables for purchases of raw materials, chemicals, fertilizers, spareparts and other equipment.