NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 30 September 2015 dan Untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2015 and for the Nine Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 64 Periode yang Berakhir pada tanggal 30 September 2015 Period ended September 30, 2015 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Kalimantan 5.187 8.145 6 34.333 1.045 - 48.716 Kalimantan Luar negeri 1.789 9.244 - - - - 11.033 Overseas Total 390.238 154.565 27.315 414.834 22.781 14.350 995.383 Total Periode yang Berakhir pada tanggal 30 September 2014 Period ended September 30, 2014 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan Sales Jawa 142.714 107.582 1.103 145.691 15.945 9.512 403.523 Jawa Sumatera 26.955 24.684 1.054 116.994 2.569 - 172.256 Sumatra Sulawesi 106.149 9.462 191 66.745 978 - 183.525 Sulawesi Kalimantan 2.210 7.458 24 36.834 1.354 - 47.880 Kalimantan Luar negeri 210 9.431 - - - - 9.641 Overseas Total 278.238 158.617 2.372 336.264 20.846 9.512 816.825 Total 34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan aset dan liabilitas keuangan Kelompok Usaha pada tanggal 30 September 2015 dan 31 Desember 2014: The following table sets out the financial assets and liabilities of the Group as of September 30, 2015 and December 31, 2014: 30 Sep 2015 31 Des 2014 Sep 30, 2015 Dec 31, 2014 Aset Keuangan Financial Assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas 126.324 174.425 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 732.723 614.031 Third parties Pihak berelasi 12.190 13.406 Related parties Piutang lain-lain Accounts receivable - others Pihak ketiga 99.541 164.064 Third parties Piutang pihak berelasi non-usaha 1.400 173 Due from related parties Aset tidak lancar lainnya 1.262 1.487 Other non-current assets Total 973.440 967.586 Total Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang diukur dengan biaya diamortisasi Financial liabilities at amortized cost Utang usaha Accounts payable - trade Pihak ketiga 82.697 79.419 Third parties Pihak berelasi 835 9.719 A related party Utang lain-lain - pihak ketiga 33.754 18.525 Accounts payable - others - third parties Beban akrual 60.317 54.407 Accrued expenses Liabilitas imbalan kerja jangka pendek 3.731 1.073 Short-term employee benefit liabilities Utang pihak berelasi non-usaha 303 181 Due to related parties Total 181.637 163.324 Total The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 30 September 2015 dan Untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2015 and for the Nine Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 65 Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari model arus kas diskonto. Fair value is defined as the amount at which the instrument could be exchanged in an arm’s length transaction between willing and knowledgeable parties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash flow model. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam nilai tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara andal. Financial instruments presented in the consolidated statements of financial position are carried at fair values, or if not, are presented at carrying amounts where these amounts are reasonable approximations of fair values or where fair values cannot be reliably measured. Nilai wajar untuk kas dan setara kas, piutang usaha, piutang lain-lain, piutang pihak berelasi non- usaha, aset tidak lancar lainnya, utang usaha, utang lain-lain, beban akrual, liabilitas imbalan kerja jangka pendek, dan utang pihak berelasi non- usaha mendekati nilai tercatatnya karena bersifat jangka pendek. The fair values of cash and cash equivalents, accounts receivable - trade, accounts receivable - others, due from a related party, other non-current assets, accounts payable - trade, accounts payable - others, accrued expenses, short-term employee benefit liabilities, and due to related parties approximate their carrying values in view of their short-term nature. Pada tanggal 30 September 2015 dan 31 Desember 2014, Kelompok Usaha tidak memiliki instrumen yang disajikan pada nilai wajar sehingga dengan demikian tidak mengungkapkan hierarki nilai wajar. As of September 30, 2015 and December 31, 2014, the Group does not have financial instrument which is stated at fair value therefore did not present fair value hierarchy disclosure.

35. TUJUAN DAN