HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 102 18. OPERASI YANG DIHENTIKAN lanjutan 18. DISCONTINUED OPERATIONS continued Kelompok utama aset dan liabilitas BTR dan Entitas Anaknya pada tanggal 30 September 2012 dan 31 Desember 2011 yang diklasifikasikan sebagai dimilki untuk dijual setelah penyesuaian eliminasi: The major classes of BTR and its Subsidiaries’ assets and liabilities as of September 30, 2012 and December 31, 2011 classified as held for sale are as follows after elimination adjustments: 2012 Sembilan bulan - Diaudit Nine Months 31 Desember 2011 - Audited December 31, 2011 ASET ASSETS Aset Lancar Current Assets Kas dan setara kas 12.182.997.705 9.976.510.849 Cash and cash equivalents Piutang lain-lain 407.101.942.557 371.150.879.194 Other receivables Pajak dibayar di muka 79.170.099 30.520.358 Prepaid taxes Uang muka 983.537.859 1.077.621.994 Advances Biaya dibayar di muka 47.512.921 89.888.083 Prepaid expenses Jumlah Aset Lancar 420.395.161.141 382.325.420.478 Total Current Assets Aset Tidak Lancar Non-Current Assets Aset pajak tangguhan 152.517.513.542 93.404.367.327 Deffered tax assets Aset tetap - bersih 1.899.961.925 2.412.401.908 Fixed assets - net Aset takberwujud Intangible assets Hak pengusahaan jalan tol - bersih 2.884.129.218.246 2.952.217.707.311 Toll Road Concession Rights - net Goodwill 353.876.349 353.876.349 Goodwill Aset lain-lain 25.500.000 25.500.000 Other asset Jumlah Aset Tidak Lancar 3.038.926.070.062 3.048.413.852.895 Total Non-Current Assets JUMLAH ASET 3.459.321.231.203 3.430.739.273.373 TOTAL ASSETS LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY Liabilitas Jangka Pendek Current Liabilities Utang kontraktor 191.439.165.748 189.871.264.507 Contractor payable Other payables- Utang lain-lain - pihak ketiga 39.398.242.693 533.596.317 third parties Biaya masih harus dibayar 39.207.163.696 166.513.816 Accrued expenses Utang pajak 5.433.925.331 4.111.624.740 Taxes payable Liabilitas jangka panjang yang Current maturities of jatuh tempo dalam satu tahun: long-term debts: Utang bank dan Banks and financial lembaga keuangan 721.222.399.680 1.912.473.155.553 institution loans Obligation under Utang sewa pembiayaan 51.369.554 341.977.730 capital lease Jumlah Liabilitas Jangka Pendek 996.752.266.702 2.107.498.132.663 Total Current Liabilities Liabilitas jangka panjang Non-current liabilities Utang pihak berelasi 431.762.805.618 338.346.161.610 Due to related parties Utang jangka panjang - setelah Long-term debts dikurangi bagian yang jatuh net of current maturities tempo dalam satu tahun: of long term debts: Utang bank dan Banks and financial lembaga keuangan 1.260.128.648.471 - institution loans Liabilitas imbalan kerja karyawan Employee benefits karyawan 2.346.668.975 1.527.911.374 liabilities Jumlah Liabilitas Jangka Panjang 1.694.238.123.064 339.874.072.984 Total Non-Current Liabilities Jumlah Liabilitas 2.690.990.389.766 2.447.372.205.647 Total Liabilities PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 103 18. OPERASI YANG DIHENTIKAN lanjutan 18. DISCONTINUED OPERATIONS continued Arus kas neto dari BTR dan Entitas Anaknya, untuk periode yang berakhir pada tanggal 30 September 2012 dan 2011 adalah sebagai berikut setelah penyesuaian eliminasi: The net cash flows of BTR and its Subsidiaries, for the period ended September 30, 2012 and 2011 are presented below after eliminations adjustments: 2012 Sembilan bulan - Diaudit Nine Months 31 Desember 2011 - Audited December 31, 2011 Kas neto dari aktivitas operasi 46.896.318.410 43.491.051.119 Net cash from operating activities Kas neto dari aktivitas investasi 1.029.259.648 3.525.434.427 Net cash from investing activities Kas neto dari aktivitas pendanaan 50.130.742.010 37.453.009.448 Net cash from financing activities Bersih 2.205.163.952 9.563.476.098 Net Perhitungan rugi neto dari divestasi BTR dan Entitas Anaknya adalah sebagai berikut; The calculation of net loss from the divestment of BTR and its Subsidiaries are as follows: 2012 Sembilan bulan - Diaudit Nine Months 31 Desember 2011 - Audited December 31, 2011 Penerimaan dari penjualan 140.475.000.000 - Proceed from sale Beban transaksi dan pajak - - Transaction costs and taxes Penerimaan neto 140.475.000.000 - Net proceeds Nilai tercatat investasi 719.541.833.006 - Carrying ampount of investment Bagian atas perubahan Share of changes in equity dalam ekuitas Entitas Anak 276.253.058.489 - of subsidiaries Rugi atas penjualan investasi Loss on sales of investment saham Entitas Anak 302.813.774.517 - in Subsidiary 19. ASET LAIN-LAIN 19. OTHER ASSETS Akun ini terdiri dari: This account consists of: 1 Januari 2011 31 Desember 2010 31 Desember 2012 31 Desember 2011 January 1, 2011 December 31, 2012 December 31, 2011 December 31, 2010 Beban ditangguhkan 73.611.095.533 178.598.728.673 23.519.773.592 Deferred charges Swap ekuitas 83.265.130.550 183.375.254.184 244.905.165.684 Equity swap Aset kerjasama operasi 42.194.905.533 36.931.553.585 34.584.183.625 Joint operation asset Uang jaminan 3.282.438.897 3.814.493.465 1.636.158.251 Security deposits Uang muka proyek - 5.747.824.271 13.266.547.786 Advance projects Lain-lain 6.005.502.994 2.180.577.403 676.728.925 Others Jumlah 208.359.073.507 410.648.431.581 318.588.557.863 Total Swap ekuitas merupakan opsi swap ekuitas dan call option atas obligasi. Instrumen ini dinilai sebesar nilai wajar lihat Catatan 29 butir a. Equity swap is the equity swap and call option instruments in the convertible bond. These instrument are valued at fair value see Note 29 point a.