INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 133 42. KELANGSUNGAN USAHA 42. GOING CONCERN Laporan keuangan konsolidasian interim telah disusun dengan asumsi bahwa Kelompok Usaha akan melanjutkan usahanya secara berkesinambungan, yang mengasumsikan bahwa aset akan direalisasikan dan liabilitas diselesaikan dalam kondisi bisnis yang normal. Pada tanggal 31 Maret 2015, Kelompok Usaha mengalami defisit sebesar Rp2,27 triliun dan total liabilitas jangka pendek konsolidasian Kelompok Usaha telah melebihi total aset lancar konsolidasian sebesar Rp5,53 triliun. Kondisi ini menimbulkan keraguan signifikan tentang kemampuan Kelompok Usaha untuk melanjutkan usahanya secara berkesinambungan. Laporan keuangan konsolidasian interim tidak mencakup penyesuaian yang berasal dari ketidakpastian tersebut. The interim consolidated financial statements have been prepared assuming that the Group will continue as a going concern, which assumes that assets will be realized and liabilities settled within the normal course of business. As of March 31, 2015, the Group incurred a deficit amounting to Rp2.27 trillion and the Group’s total consolidated short-term liabilities have exceeded its total consolidated current assets by Rp5.53 trillion. These conditions raise significant doubt about the Group’s ability to continue as a going concern. The interim consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Sehubungan dengan hal tersebut, Manajemen Kelompok Usaha berencana untuk mengatasi masalah kelangsungan usaha melalui, yang meliputi antara lain, langkah-langkah berikut: In relation to this, the Group’s Management plans to address the going concern issue through, which include among other things, the following measures: a. Kemitraan strategis, divestasi sebagian atau seluruhnya, restrukturisasi pinjaman, menyelesaikan dan memulai produksi proyek Oleochemical Downstream pada tahun 2015; a. Strategic partnerships, partial or total divestments, debt restructuring, to complete and start production of the Oleochemical Downstream project in 2015; b. Menata ulangrestrukturisasi pinjaman unit usaha Upstream; dan b. Debt re-profilingrestructuring for Upstream entities; and c. Kembali fokus kepada produktivitas, pengendalian biaya dan manajemen kebun. c. Refocus on productivity, cost control and estate management. 43. PERISTIWA SETELAH PERIODE PELAPORAN 43. EVENTS AFTER THE REPORTING PERIOD Keseluruhan pinjaman PT Domas Agrointi Perkasa “DAIP”, PT Domas Sawitinti Perdana “DSIP” dan PT Flora Sawita Chemindo “FSC” kepada PT Bank Mandiri Persero Tbk, telah direstrukturisasi pada tanggal 13 April 2015 dan dikenakan suku bunga sebagai berikut: - Sejak tanggal efektif perjanjian sampai dengan tanggal 22 April 2017, suku bunga ditetapkan sebesar 0 per tahun. - Sejak tanggal 23 April 2017 sampai dengan tanggal 22 Desember 2018, suku bunga ditetapkan sebesar 2 per tahun dan dibayar setiap bulan. - Sejak tanggal 23 Desember 2018 sampai dengan tanggal 22 Desember 2020, suku bunga ditetapkan sebesar 4 per tahun dan dibayar setiap bulan. - Sejak tanggal 23 Desember 2020 sampai dengan tanggal 22 Desember 2023, suku bunga ditetapkan sebesar 6 per tahun dan dibayar setiap bulan. The loans of PT Domas Agrointi Perkasa “DAIP”, PT Domas Sawitinti Perdana “DSIP” and PT Flora Sawita Chemindo “FSC” to Bank Mandiri Persero Tbk, has been restructured on April 13, 2015 with interest rate as follows: - Starting the effective date of the agreement until April 22, 2017, interest rate will be 0 per annum. - Starting April 23, 2017 until December 22, 2018, interest rate will be 2 per annum and shall be paid every month. - Starting December 23, 2018 until December 22, 2020, interest rate will be 4 per annum and shall be paid every month. - Starting December 23, 2020 until December 22, 2023, interest rate will be 6 per annum and shall be paid every month. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 134

43. PERISTIWA SETELAH PERIODE PELAPORAN

Lanjutan

43. EVENTS AFTER THE REPORTING PERIOD

Continued Pinjaman DAIP telah direstrukturisasi sesuai dengan Addendum I Pertama atas Perjanjian Penyelesaian Kredit No. KP-CRO009PK-KIVA2010 yang diaktakan dengan akta notaris No. 16 dari Aliya Sriwendayani. Azhar, S.H., MH, MKn pada tanggal 13 April 2015. Berdasarkan Addendum tersebut, Fasilitas KI yang diperoleh DAIP ditetapkan sebesar USD10.104.871 angka penuh dan akan jatuh tempo pada tanggal 23 Desember 2023. The loan of DAIP has been restructured in accordance with Addendum I First of Credit Settlement Agreement No. KP-CRO009PK-KIVA2010, which was notarized on notarial deed No. 16 of Aliya Sriwendayani Azhar, S.H., MH, MKn dated April 13, 2015. Based on the Addendum, IC Facility which was obtained by DAIP has been settled into USD10,104,871 full amount and will be due on December 23, 2015. Jadwal angsuran pelunasan pinjaman DAIP berdasarkan Addendum tersebut adalah sebagai berikut: The installments of the loan of DAIP based on the Addendum is as follows: USD angka penuhfull amount Tahun Years 2017 75.600 2017 2018 100.800 2018 2019 1.010.400 2019 2020 2.020.800 2020 2021 2.020.800 2021 2022 2.222.400 2022 2023 2.654.071 2017 Total 10.104.871 Total Pinjaman DSIP telah direstrukturisasi sesuai dengan Addendum I Pertama atas Perjanjian Penyelesaian Kredit No. KP-CRO008PK-KIVA2010 yang diaktakan dengan akta Notaris No. 15 dari Aliya Sriwendayani Azhar, S.H., M.H., M.Kn pada tanggal 13 April 2015. Berdasarkan Addedum tersebut, Fasilitas KI yang diperoleh DSIP ditetapkan sebesar USD4.175.563 angka penuh dan akan jatuh tempo pada tanggal 23 Desember 2023. The loan of DSIP has been restructured in accordance with Addendum I First of Credit Settlement Agreement No. KP-CRO008PK-KIVA2010, which was notarized by Notarial deed No. 15 of Aliya Sriwendayani Azhar, S.H., M.H., M.Kn dated April 13, 2015. Based on the Addendum, the IC Facility which was obtained by DSIP has been agreed to be settled into USD4,175,563 full amount and will be due on December 23, 2023. Jadwal angsuran pelunasan pinjaman DSIP berdasarkan Addendum tersebut adalah sebagai berikut: The installments of the loan of DSIP based on the Addendum is as follows: USD angka penuhfull amount Tahun Years 2017 30.600 2017 2018 40.800 2018 2019 416.400 2019 2020 834.000 2020 2021 834.000 2021 2022 918.000 2022 2023 1.101.763 2017 Total 4.175.563 Total