NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 75 34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan aset dan liabilitas keuangan Grup pada tanggal 31 Maret 2012 dan 31Desember 2011: The following table sets out the financial assets and liabilities of the Group as of March 31, 2012 and December 31, 2011: 31 Mar 2012 31 Des 2011 Mar 31, 2012 Dec 31, 2011 Aset Keuangan Financial Assets Pinjaman yang diberikan dan Piutang Loans and Receivables Kas dan setara kas 261.997 248.531 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 389.222 397.754 Third parties Pihak berelasi 11.771 17.795 Related parties Piutang lain-lain - pihak ketiga 4.360 12.374 Accounts receivable - others - third parties Piutang pihak berelasi - 2.586 Due from a related party Aset tidak lancar lainnya - bersih 601 557 Other assets - net Total 667.951 679.597 Total Liabilitas Keuangan Financial Liabilities Utang dan Pinjaman Loans and Borrowings Utang bank jangka pendek - 49.524 Short-term bank loans Utang usaha Accounts payable - trade Pihak ketiga 52.053 56.812 Third parties Pihak berelasi 7.222 5.620 A related party Utang lain-lain - pihak ketiga 12.493 32.547 Accounts payable - others - third parties Beban masih harus dibayar 7.867 11.130 Accrued expenses Bagian lancar Current portion of utang sewa pembiayaan 357 511 finance lease obligations Utang pihak berelasi 1.496 127 Due to related parties Total 81.488 156.271 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 knowledgeable and willing parties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash flows 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. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 76

34. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan