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 pada Tanggal 30 September 2014 dan 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, 2014 and Nine-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 65 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 2.372 366.264 20.846 9.512 816.825 Total Periode yang Berakhir pada tanggal 30 September 2013 Period ended September 30, 2013 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan Sales Jawa 175.366 99.566 405 115.714 13.296 14.908 389.439 Jawa Sumatera 13.034 24.875 - 80.987 1.690 - 120.586 Sumatra Sulawesi 110.636 11.133 12 61.109 674 - 183.564 Sulawesi Kalimantan 295 6.337 - 17.501 986 - 25.119 Kalimantan Luar negeri 1.057 16.924 - - - - 17.981 Overseas Total 300.388 158.835 417 275.311 16.646 14.908 736.689 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 2014 dan 31 Desember 2013: The following table sets out the financial assets and liabilities of the Group as of September 30, 2014 and December 31, 2013: 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 Aset Keuangan Financial Assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas 116.223 130.843 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 572.689 551.993 Third parties Pihak berelasi 16.914 14.947 Related parties Accounts receivable - others - Piutang lain-lain - pihak ketiga 190.773 1.403 third parties Piutang pihak berelasi non-usaha - 286 Due from related parties Aset tidak lancar lainnya 1.644 1.419 Other non-current assets Total 898.243 700.891 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 pada Tanggal 30 September 2014 dan 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, 2014 and Nine-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 66 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang diukur dengan biaya diamortisasi Financial liabilities at amortized cost Utang usaha Accounts payable - trade Pihak ketiga 59.864 80.315 Third parties Pihak berelasi 1.409 2.495 A related party Utang lain-lain - pihak ketiga 56.757 16.779 Accounts payable - others - third parties Beban akrual 39.325 40.424 Accrued expenses Liabilitas imbalan kerja jangka pendek 3.968 267 Short-term employee benefit liabilities Utang pihak berelasi non-usaha 16 187 Due to related parties Total 161.339 140.467 Total 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 knowledgeableparties, 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 bank jangka pendek, 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- currentassets, short-term bank loans, 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.

35. TUJUAN DAN