LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 89 24. MODAL SAHAM Lanjutan 24. SHARE CAPITAL continued Total Saham Number of Shares full amount Persentase kepemilikan Percentage of Ownership Jumlah Amount Rp Pemegang Saham Shareholders PT Indotambang Perkasa 440.000.000 3,21 44.000.000 PT Indotambang Perkasa Credit Suisse AG, Singapore Branch Credit Suisse AG, Singapore Branch SA Long Haul Holdings Ltd SA Long Haul Holdings Ltd MOU Facility 430.000.000 3,13 43.000.000 MOU Facility PT Asuransi Jiwa Sinarmas MSIG 339.661.000 2,48 33.966.100 PT Asuransi Jiwa Sinarmas MSIG Meivel Holdings Corporation 320.396.500 2,34 32.039.650 Meivel Holdings Corporation JPMorgan Bank Luxembourg SA. JPMorgan Bank Luxembourg SA. Re JPMorgan – 2157804021 240.928.500 1,76 24.092.850 Re JPMorgan – 2157804021 Reksa Dana Penyertaan Terbatas Reksa Dana Penyertaan Terbatas Syailendra Multi Strategy Fund II 194.280.500 1,42 19.428.050 Syailendra Multi Strategy Fund II PT Bakrie Kimia Investama 170.379.984 1,24 17.037.998 PT Bakrie Kimia Investama DBS Bank Ltd 158.732.000 1,16 15.873.200 DBS Bank Ltd The Wenas Panwell 144.216.346 1,05 14.421.635 The Wenas Panwell Citibank New York SA Dimensional Citibank New York SA Dimensional Emerging Markets Value Fund 140.718.200 1,03 14.071.820 Emerging Markets Value Fund PT Bakrie Brothers Tbk 2.463.000 0,02 246.300 PT Bakrie Brothers Tbk Masyarakat 11.138.695.356 81,17 1.113.869.536 Public Total 13.720.471.386 100 1.372.047.139 Total 30 Juni 2014 June 30, 2014 Total Saham Number of Shares full amount Persentase kepemilikan Percentage of Ownership Jumlah Amount Rp Pemegang Saham Shareholders Credit Suisse AG, Singapore Branch Credit Suisse AG, Singapore Branch SA Long Haul Holdings Ltd SA Long Haul Holdings Ltd MOU Facility 430.000.000 3,13 43.000.000 MOU Facility PT Asuransi Jiwa Sinarmas MSIG 419.161.000 3,06 41.916.100 PT Asuransi Jiwa Sinarmas MSIG Meivel Holdings Corporation 320.396.500 2,34 32.039.650 Meivel Holdings Corporation JPMorgan Bank Luxembourg SA. JPMorgan Bank Luxembourg SA. Re JPMorgan – 2157804021 240.928.500 1,76 24.092.850 Re JPMorgan – 2157804021 PT Danatama Capital Management 279.405.283 2,04 27.940.528 PT Danatama Capital Management Nomura PB Nominees Ltd 211.870.000 1,54 21.187.000 Nomura PB Nominees Ltd Reksa Dana Penyertaan Terbatas Reksa Dana Penyertaan Terbatas Syailendra Multi Strategy Fund II 194.280.500 1,42 19.428.050 Syailendra Multi Strategy Fund II Citibank New York SA Dimensional Citibank New York SA Dimensional Emerging Markets Value Fund 182.168.500 1,33 18.216.850 Emerging Markets Value Fund PT Bakrie Kimia Investama 170.379.984 1,24 17.037.998 PT Bakrie Kimia Investama The Wenas Panwell 144.216.346 1,05 14.421.635 The Wenas Panwell PT Bakrie Brothers Tbk 2.463.471 0,02 246.347 PT Bakrie Brothers Tbk Masyarakat 11.125.201.302 81,07 1.112.520.131 Public Total 13.720.471.386 100 1.372.047.139 Total 31 Desember 2013 December 31, 2013 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 90 24. MODAL SAHAM Lanjutan 24. SHARE CAPITAL continued b. Cadangan umum b. General reserve Perusahaan telah membuat penyisihan untuk cadangan umum sesuai dengan Undang-Undang No. 40 Tahun 2007 mengenai Perusahaan Terbatas yang dikeluarkan pada bulan Agustus 2007, yang mengharuskan Perusahaan di Indonesia untuk membuat penyisihan cadangan umum sebesar 20 dari jumlah modal yang ditempatkan dan disetor penuh. Undang-Undang tersebut tidak mengatur jangka waktu untuk penyisihan cadangan umum tersebut. The Company has set up a general reserve in accordance with the Indonesian Limited Company Law No. 40 year 2007 introduced in August 2007 which requires Indonesian companies to set up a general reserve amounting to 20 of the Company’s issued and paid up share capital. There is no set period of time over which this amount should be provided. Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 14 Juni 2012 dan 1 Juni 2011, pemegang saham Perusahaan menyetujui untuk menyisihkan masing-masing sebesar Rp47,81 miliar dan Rp40 miliar sebagai cadangan umum. Based on the Company’s Annual Shareholders’ General Meeting held on June 14, 2012 and June 1, 2011, the Company’s shareholders approved the appropriation of Rp47.81 billion and Rp40 billion, respectively, as the general reserve. 25. TAMBAHAN MODAL DISETOR 25. ADDITIONAL PAID-IN CAPITAL Akun ini berasal dari agio saham dan selisih nilai transaksi restrukturisasi entitas sepengendali. This account represents share premium and difference in value from restructuring transactions with entities under common control. Agio saham berasal dari selisih antara nilai nominal, seperti yang dinyatakan dalam Anggaran Dasar Perusahaan, dengan harga jual yang ditawarkan kepada masyarakat setelah dikurangi dengan seluruh beban yang berhubungan dengan penawaran umum saham Perusahaan, termasuk juga dari saham bonus dan dividen saham yang diumumkan oleh Perusahaan Catatan 1b. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, saldo agio saham adalah sebesar Rp5,56 triliun. Share premium represents the difference between the par value, as stated in the Compa ny’s Articles of Association, and actual selling price offered to the public after the deduction of all stock issuance costs of the Company’s limited public offering. It also includes the issuance of bonus shares and declaration of share dividends Note 1b. As of June 30, 2014 and December 31, 2013, the balance of share premium amounted to Rp5.56 trillion. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, saldo atas Selisih nilai transaksi restrukturisasi entitas sepengendali sesuai dengan PSAK 38 Revisi 2012 adalah sebesar Rp22,03 miliar. As of June 30, 2014 and December 31, 2013, the balance of Difference in value from restructuring transactions with entities under common control in accordance with PSAK 38 Revised 2012 amounted to Rp22.03 billion.

26. SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN

26. EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION

Akun ini merupakan selisih yang timbul sebagai akibat dari penjabaran laporan keuangan BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands Finance B.V. dan BSP Liberia B.V., Entitas Anak yang berdomisili di luar negeri. This account represents exchange differences as a result of translation of the financial statements of BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands Finance B.V. and BSP Liberia B.V., overseas Subsidiaries.