Pengakuan Laporan Tahunan 2014 AR MNCLand complete MidRes

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun-tahun yang Berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 48

3. KOMBINASI

BISNIS DAN AKUISISI KEPENTINGAN NONPENGENDALI lanjutan

3. BUSINESS COMBINATION AND ACQUISITION

OF NON-CONTROLLING INTEREST continued

a. Akuisisi BNR lanjutan

a. Acquisition of BNR continued

Nilai Buku Nilai Wajar Book Value Fair Value Aset Assets Kas dan setara kas 8.256.841.040 8.256.841.040 Cash and cash equivalents Piutang usaha 777.465.618 777.465.618 Trade receivables Piutang lain-lain 4.548.042.630 4.548.042.630 Other receivables Persediaan 58.375.311.784 553.533.842.623 Inventories Pajak dibayar dimuka 1.446.443.747 1.446.443.747 Prepaid taxes Uang muka dan Advances and biaya dibayar dimuka 620.946.017 620.946.017 prepaid expenses Aset tetap 669.525.108.590 2.302.060.292.025 Fixed assets Aset tidak lancar lainnya 5.185.635.233 5.185.635.233 Other non-current assets Total Aset 748.735.794.659 2.876.429.508.933 Total Assets Liabilitas Liabilities Utang bank 203.995.311.258 203.995.311.258 Bank loan Utang usaha 31.598.574.221 31.598.574.221 Trade payables Utang lain-lain 9.344.047.378 9.344.047.378 Other payables Utang pajak 37.079.838.020 37.079.838.020 Taxes payable Beban masih harus dibayar 11.845.772.768 11.845.772.768 Accrued expenses Uang muka pelanggan 19.261.877.388 19.261.877.388 Customer’s advance Utang jangka panjang 681.312.867 681.312.867 Long-term liabilities Pendapatan diterima dimuka 10.350.181.798 10.350.181.798 Unearned revenues Liabilitas imbalan kerja 21.205.000.185 21.205.000.185 Employee benefits liability Liabilitas pajak tangguhan 7.006.763.548 7.006.763.548 Deferred tax liabilities Utang tidak lancar lainnya 342.093.200 342.093.200 Other non-current liabilities Total Liabilitas 352.710.772.631 352.710.772.631 Total Liabilities Nilai aset bersih 2.523.718.736.302 Net assets value Nilai aset bersih yang diambil alih – Net assets value of acquired subsidiary - setelah dikurangi liabilitas pajak net off deferred tax tangguhan 2.498.752.999.057 liability Harga perolehan Acquisition cost Nilai wajar imbalan yang dialihkan Fair value of the consideration untuk 44,09 kepentingan transferred for the 44.09 of Perusahaan 822.559.993.808 Company’s interest Nilai wajar kepentingan Fair value of nonpengendali BNR 1.411.011.145.466 non-controlling interests Total harga perolehan 2.233.571.139.274 Total acquisition cost Keuntungan dari pembelian dengan diskon 265.181.859.783 Gain on bargain purchase Total biaya perolehan 822.559.993.808 Total acquisition cost Biaya perolehan yang belum dibayar 10.849.766.172 Acquisition cost that has not been paid Biaya perolehan yang telah dibayar 811.710.227.636 Acquisition cost that has been paid Kas dan setara kas yang diperoleh 8.256.841.039 Cash and cash equivalent of acquired subsidiary Arus kas keluar bersih pada saat akuisisi 803.453.386.597 Net cash out flow at acquisition