Revenue and trade receivables

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 127

42. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan

42. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued

b. Piutang lain-lain

b. Other receivables

30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Persentase Persentase Terhadap Terhadap Jumlah Jumlah Aset Aset Percentage Percentage Jumlah of Total Jumlah of Total Total Assets Total Assets PT Petrocom Nuansa PT Petrocom Nuansa Nusantara 2.373.870.956 0,0168 2.373.870.956 0,0156 Nusantara Lain-lain masing-masing Others each below dibawah Rp 1 Milliar 2.660.486.807 0,0188 3.364.032.258 0,0221 of Rp 1 billion Jumlah 5.034.357.763 0,0356 5.737.903.214 0,0377 Total Dikurangi cadangan Less of allowance kerugian penurunan for impairment nilai 2.866.983.437 0,0203 2.866.983.437 0,0188 losses Jumlah 2.167.374.326 0,0153 2.870.919.777 0,0189 Total

c. Piutang pihak berelasi

c. Due from related parties

30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Persentase Persentase Terhadap Terhadap Jumlah Jumlah Aset Aset Percentage Percentage Jumlah of Total Jumlah of Total Total Assets Total Assets PT Bukit Jonggol Asri 117.639.065.099 0,8310 - - PT Bukti Jonggol Asri PT Kawalu Indonesia 17.000.000.000 0,1201 17.000.000.000 0,1116 PT Kawalu Indonesia PT Bakrie Toll Road 4.538.503.418 0,0324 520.012.697.219 3,4131 PT Bakrie Toll Road PT Bintang Emerald PT Bintang Emerald Utama - - 27.399.000.000 0,1798 Utama PT CMA Indonesia - - 7.550.398.934 0,0496 PT CMA Indonesia PT Bakrie Capital PT Bakrie Capital Indonesia - - 7.000.000.000 0,0459 Indonesia Lain-lain masing-masing Others each below dibawah Rp 1 Milliar 229.337.875 0,0016 1.160.841.835 0,0076 of Rp 1 billion Jumlah 139.406.906.392 0,9848 580.122.937.988 3,8076 Total Dikurangi cadangan Less of allowance kerugian penurunan for impairment nilai 411.758.406 0,0029 515.885.952.207 3,3860 losses Jumlah 138.995.147.986 0,9819 64.236.985.781 0,4216 Total Piutang pihak berelasi berasal dari pemberian pinjaman dana uang muka dan penggantian biaya kepada pihak berelasi. Balance due from related parties represents advances and reimbursement of expenses to the related parties. Piutang lain-lain kepada PT Bakrie Toll Road BTR merupakan piutang PT Bakrie Infrastructure BI, Entitas Anak, atas pinjaman modal kerja kepada BTR yang tidak dialihkan kepada Perusahaan pada saat pengalihan BTR. Other receivables to PT Bakrie Toll Road BTR represents receivable of PT Bakrie Infrastructure BI, a Subsidiary, related to working capital loan to the BTR which was not transferred to the Company from transferred of BTR. Cadangan kerugian penurunan nilai Entitas Induk atas piutang pihak berelasi berasal dari PT Bakrie Infrastructure dilakukan sehubungan dengan divestasi PT Bakrie Toll Road. Manajemen meragukan kolektibilitas piutang tersebut karena divestasi Entitas Anak. Cadangan kerugian penurunan nilai tersebut adalah sebesar Rp 515,89 miliar disajikan sebagai bagian dari akun “Cadangan kerugian penurunan nilai” dalam laporan laba rugi komprehensif konsolidasian lihat Catatan 4 butir p. Allowance for impairment losses the Company for due from related parties derived from of PT Bakrie Infrastructure in connection with the divestment of PT Bakrie Toll Road. The management doubt the collectibility of those receivables because the divestments of Subsidiaries. Allowance for impairment losses amounted to Rp 515.89 billion was presented as part of Allowance for impairment losses in the consolidated statements of comprehensive income see Note 4 point p. 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 128

42. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan