DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP

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 197

54. PERISTIWA SETELAH PERIODE PELAPORAN lanjutan

54. EVENTS AFTER REPORTING PERIOD continued

bb. Pada tanggal 26 April 2013, BSU dan Minarak Labuan Co. L Ltd., pihak berelasi, menandatangani addendum perjanjian atas Perjanjian Jual Beli Saham Bersyarat tanggal 3 Desember 2012 sehubungan dengan perubahan harga transaksi pembelian saham MMS dari Rp 3,5 triliun menjadi Rp 3,1 triliun. bb. On April 26, 2013, BSU and Minarak Labuan Co. L Ltd., a related party entered into admenments of Conditional Sale and Purchase of Shares Agreement dated December 3, 2012, in relation to the changes of acquisition price of MMS shares from to Rp 3.5 trillion to become Rp 3.1 trillion. cc. Pada tanggal 19 April 2013, PT Bakrie Infrastructure BI, Entitas Anak, mengadakan perjanjian jual beli dan pengalihan cessie tagihan dengan Tempus Eternity Ltd. TE sebagaimana telah diaktakan dengan Akta Notaris Humberg Lie, S.H., S.E., MKn., No. 99 tanggal 19 April 2013. BI telah menjual dan menyerahkan Tagihan kepada TE. Tagihan adalah seluruh tagihan BI kepada PT Bakrie Toll Road BTR berdasarkan Perjanjian Pokok Pinjaman Pemegang Saham tanggal 30 April 2011 antara BI sebagai pemberi pinjaman dengan BTR sebagai penerima pinjaman. cc. On April 19, 2013, PT Bakrie Infrastructure BI, a Subsidiary, entered into a purchase agreement and transfer cessie receivable with Tempus Eternity Ltd. TE as notarized by Notarial Deed No.99 of Humberg Lie, SH, SE, MKn., dated April 19, 2013. BI has been sold and handed over the receivable to the TE. The receivable is receivable of BI to PT Bakrie Toll Road BTR based on Principal Shareholders Agreement dated April 30, 2011 between BI as a lender and BTR as debitur. dd. Pada tanggal 11 Januari 2013, PT Bakrie Nirwana Semesta BNS, Entitas Anak, mengadakan addendum kedua atas Perjanjian Penempatan dan Pengelolaan Dana dengan PT Fortune Pacific Capital dengan melakukan perpanjangan jangka waktu penempatan dan pengelolaan dana hingga 12 Januari 2014. dd. On January 11, 2013, PT Bakrie Nirwana Semesta BNS, a Subsidiary, entered into second addendum on Placement and Management Agreement with PT Fortune Pacific Capital to extend the period of the placement and management of funds until January 12, 2014. 55. REKLASIFIKASI AKUN 55. RECLASSIFICATION OF ACCOUNTS Beberapa akun dalam laporan keuangan konsolidasian pada tanggal 31 Desember 2011 dan 1 Januari 2011 31 Desember 2010 telah direklasifikasi agar sesuai dengan penyajian laporan keuangan konsolidasian pada tanggal 31 Desember 2012: Some accounts in the consolidated financial statement for the year ended December 31, 2011 and January 1, 2011December 31, 2010 has been reclassified to conform with the presentation of the consolidated financial statement as of December 31, 2012: Disajikan Penyesuaian Sebelumnya Reklasifikasi Disajikan As Previously Adjusments Kembali Reported Reclassification As Restated Laporan posisi keuangan Consolidated statements of konsolidasian financial position 31 Desember 2011 December 31, 2011 Tanah yang belum dikembangkan 4.846.394.733.066 114.999.084.611 4.961.393.817.677 Land bank Aset tetap 5.601.213.500.324 3.035.620.275.167 2.565.593.225.157 Fixed assets Hak pengusahaan jalan tol - 2.920.621.190.556 2.920.621.190.556 Toll road concession rights assets Biaya masih harus dibayar 287.981.402.476 55.637.901.888 232.343.500.588 Accrued expenses Liabilitas imbalan kerja jangka pendek - 9.433.544.756 9.433.544.756 Short - term employee benefit Liabilitas imbalan kerja jangka panjang - 46.204.357.132 46.204.357.132 Long-term employee benefit 31 Desember 2010 December 31, 2010 Tanah yang belum dikembangkan 4.755.002.320.140 120.567.766.517 4.875.570.086.657 Land bank Aset tetap 5.639.422.127.074 3.091.154.156.782 2.548.267.970.292 Fixed assets Hak pengusahaan jalan tol - 2.970.586.390.265 2.970.586.390.265 Toll road concession rights assets Biaya masih harus dibayar 340.478.431.206 38.003.907.170 302.474.524.036 Accrued Expenses Liabilitas imbalan kerja jangka pendek - 3.304.572.086 3.304.572.086 Short - term employee benefit Liabilitas imbalan kerja jangka panjang - 34.699.335.084 34.699.335.084 Long-term employee benefit