Struktur Kelompok Usaha Group Structure

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 Tanggal 31 Maret 2016 dan Untuk Periode Tiga 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 March 31, 2016 and For the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 8 Dewan Komisaris Dewan Direksi Board of Commissioners Board of Directors Komisaris Utama - Jialipto Jiaravanon Direktur Utama - Jemmy Eka Putra President Commissioner President Director Komisaris Commissioner - Tjiu Thomas Effendy Direktur Director - Setiadi Setiokusumo Komisaris Independen - Burhan Hidayat - Putu Darsana Independent Commissioner - Triono Hardyanto - Joseph Suprijanto Pada tanggal 31 Maret 2016 dan 31 Desember 2015, susunan komite audit Perusahaan berdasarkan Rapat Dewan Komisaris pada tanggal 2 Juni 2009 adalah sebagai berikut: As of March 31, 2016 and December 31, 2015 and the composition of the Company’s audit committee as appointed at the Board of Commissioners’ Meeting held on June 2, 2009 is as follows: Ketua Burhan Hidayat Chairman Anggota Budi Loemaksono Member Anggota Haryjanto Sutrisno Member Pembentukan komite audit Perusahaan telah sesuai dengan Peraturan BAPEPAM-LK No. IX.I.5. The establishment of the Company’s audit committee is in compliance with BAPEPAM-LK No. IX.I.5. Manajemen kunci Perusahaan dan entitas anak secara kolektif disebut sebagai “Kelompok Usaha” mencakup dewan direksi dan dewan komisaris. Total beban kompensasi bruto bagi manajemen kunci Kelompok Usaha untuk periode yang berakhir pada tanggal 31 Maret 2016 dan 2015 dijelaskan pada Catatan 30d. Key management of the Company and subsidiaries collectively referred to as the “Group” includes the boards of directors and commissioners. Total gross compensation expenses for the key management of the Group for the periods ended March 31, 2016 and 2015 are described in Note 30d. Kelompok Usaha memiliki 663 dan 649 orang karyawan tetap masing-masing pada tanggal 31 Maret 2016 dan 31 Desember 2015 tidak diaudit. The Group had 663 and 649 permanent employees as of March 31, 2016 and December 31, 2015, respectively unaudited. d. Struktur Kelompok Usaha d. Group Structure Pada tanggal 31 Maret 2016 dan 31 Desember 2015, Perusahaan mempunyai kepemilikan saham dengan hak suara lebih dari 50 pada entitas berikut: As of March 31, 2016 and December 31, 2015, the Company has share ownership with voting rights of greater than 50 in the following entities: 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 Tanggal 31 Maret 2016 dan Untuk Periode Tiga 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 March 31, 2016 and For the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 9 Total Aset Tahun Total Assets Operasi Komersial Persentase 31 Mar 31 Des Start of Kepemilikan 2016 2015 Entitas Anak Kegiatan Pokok Domisili Commercial Percentage of Mar 31, Dec 31, Subsidiaries Principle Activities Domicile Operations Ownerships 2016 2015 PT Multi Sarana Indotani Memproduksi pestisida Mojokerto 2005 99,91 325.396 283.290 “MSI” Manufacturingpesticide PT Tanindo Intertraco Perdagangan benih, pupuk Sidoarjo 2008 99,96 501.075 425.911 “TINCO” dan pestisida Seed, fertilizer and pesticide trading PT Tanindo Subur Prima Perdagangan benih, pupuk Sidoarjo 1987 99,99 114.604 112.350 “TSP” dan pestisida Seed, fertilizer and pesticide trading Manajemen Perusahaan bertanggung jawab dalam penyusunan laporan keuangan konsolidasian yang telah diselesaikan dan diotorisasi untuk terbit sesuai dengan keputusan direksi pada tanggal 29 April 2016. The Management of the Company is responsible for the preparation of these consolidated financial statements, which were completed and authorized to be issued in accordance with a resolution of the directors dated April 29, 2016.

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG