AKUISISI ENTITAS ANAK lanjutan ACQUISITIONS OF SUBSIDIARIES continued KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

771 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated Pada tanggal 20 September 2013, para pemegang saham Entitas Anak menyetujui pembagian dividen tahun buku 2012 dari laba bersih Entitas Anak dengan total sebesar Rp308.640.000.000 dimana dividen sebesar Rp10.456.958.622 telah diumumkan pada tanggal 2 November 2012. Sehubungan dengan restrukturisasi Entitas Anak, Perusahaan, sebagai pemegang saham saat ini pada masing-masing Entitas Anak, membuat perjanjian dengan pemegang saham lama pada Entitas Anak dimana dalam perjanjian tersebut Perusahaan menyetujui untuk melepaskan haknya menerima dividen dari laba bersih Entitas Anak tahun buku 2012 untuk dialihkan kepada pemegang saham lama pada masing-masing Entitas Anak Catatan 19. On September 20, 2013, the shareholders of Subsidiaries agreed to distribute dividends for the year 2012 amounting to Rp308,640,000,000 whereas dividends amounting to Rp10,456,958,622 were already declared on November 2, 2012. In relation with the restructuring of Subsidiaries, the Company, as a current shareholder in each Subsidiary, entered to an agreement with Subsidiaries’ prior shareholders which states that the Company agreed to waive its right to receive dividend from Subsidiaries’ net profit year in 2012 and such dividends will be transferred to each Subsidiaries’ prior shareholders Note 19.

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consists of: 30 Juni 31 Des. June 30, 2014 Dec. 31, 2013 Tidak diaudit Diaudit Unaudited Audited Kas 8.925.499.740 6.672.127.655 Cash on hand Kas di bank Cash in banks Rupiah Rupiah Pihak Ketiga Third Parties PT Bank Central Asia Tbk 29.903.130.146 14.795.987.608 PT Bank Central Asia Tbk PT Bank OCBC NISP Tbk 24.749.070.871 29.295.691.599 PT Bank OCBC NISP Tbk PT Bank CIMB Niaga Tbk 20.391.259.516 3.389.784.156 PT Bank CIMB Niaga Tbk PT Bank Bukopin Tbk 7.512.403.143 23.053.037.347 PT Bank Bukopin Tbk PT Bank Mandiri Persero Tbk 2.584.991.243 2.095.794.839 PT Bank Mandiri Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 1.524.372.306 - Persero Tbk Citibank N.A. 1.318.373.408 1.809.445.217 Citibank N.A. PT BPD Jawa Barat PT BPD Jawa Barat dan Banten Tbk 1.263.986.160 1.478.833.539 dan Banten Tbk PT Bank Danamon Indonesia Tbk 1.175.217.297 698.558.679 PT Bank Danamon Indonesia Tbk The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Limited 1.165.347.678 1.541.031.453 Banking Corporation Limited PT Bank ANZ Indonesia 817.259.152 1.843.004.059 PT Bank ANZ Indonesia PT Bank Tabungan Negara PT Bank Tabungan Negara Persero Tbk 671.947.340 561.459.508 Persero Tbk PT Bank Maybank Syariah PT Bank Maybank Syariah Indonesia 540.207.398 540.567.398 Indonesia PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 236.117.853 743.112.869 Persero Tbk PT Bank Permata Tbk 197.631.026 60.480.031 PT Bank Permata Tbk PT Bank DBS Indonesia 183.911.710 53.637.671 PT Bank DBS Indonesia PT Bank ICBC Indonesia 156.638.489 832.399.086 PT Bank ICBC Indonesia PT Bank UOB Indonesia 68.476.377 66.029.145 PT Bank UOB Indonesia Standard Chartered Standard Chartered Bank Indonesia 9.185.209 396.640.839 Bank Indonesia PT Bank Internasional Indonesia Tbk - 251.015.426 PT Bank Internasional Indonesia Tbk Dolar AS US Dollar Pihak Ketiga Third Party PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk 30 Juni 2014: AS1.376.323 June 30, 2014: US1,376,323 31 Des. 2013: AS357.503 16.473.213.817 4.357.606.261 Dec. 31, 2013: US357,503

4. AKUISISI ENTITAS ANAK lanjutan

4. ACQUISITIONS OF SUBSIDIARIES continued

772 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated

5. KAS DAN SETARA KAS lanjutan

5. CASH AND CASH EQUIVALENTS continued

30 Juni 31 Des. June 30, 2014 Dec. 31, 2013 Tidak diaudit Diaudit Unaudited Audited Deposito Berjangka Time Deposits Rupiah Rupiah Pihak Ketiga Third Parties PT Bank OCBC NISP Tbk 128.470.005.737 113.456.915.509 PT Bank OCBC NISP Tbk PT Bank Central Asia Tbk 48.405.006.611 39.250.218.419 PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk 19.066.246.576 - PT Bank CIMB Niaga Tbk PT Bank Bukopin Tbk 4.788.727.315 18.129.696.433 PT Bank Bukopin Tbk Dolar AS US Dollar Pihak Ketiga Third Party PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk 30 Juni 2014: AS892.287 June 30, 2014: US892,287 31 Des. 2013: AS139.697 10.679.781.427 1.702.765.118 Dec. 31, 2013: US139,697 Total 331.278.007.545 267.075.839.864 Total Tingkat bunga dari deposito berjangka adalah sebagai berikut: Interest rates on time deposits are as follows: 30 Juni 31 Des. June 30, 2014 Dec. 31, 2013 Tidak diaudit Diaudit Unaudited Audited Rupiah 3 - 9,75 4 - 7,50 Rupiah Dolar AS 1,25 1,25 US Dollar Pada tanggal 30 Juni 2014 dan 31 Desember 2013, tidak terdapat kas dan setara kas yang tidak dapat digunakan oleh Grup. As of June 30, 2014 and December 31, 2013, the Group has no cash and cash equivalents restricted for use.

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Rincian piutang usaha berdasarkan pelanggan adalah sebagai berikut: Details of trade receivables by customers are as follows: 30 Juni 31 Des. June 30, 2014 Dec. 31, 2013 Tidak diaudit Diaudit Unaudited Audited Pihak Ketiga Third Parties PT Huawei Tech Investment 15.934.932.052 9.416.046.665 PT Huawei Tech Investment British International School 5.259.994.559 3.856.265.716 British International School PT Schlumberger Geophysics PT Schlumberger Geophysics Nusantara 2.715.541.696 3.930.791.864 Nusantara Jakarta International School 2.369.698.885 5.432.464.377 Jakarta International School PT Jaya Mandarin Agung 1.812.758.531 956.658.664 PT Jaya Mandarin Agung PT Samsung Electronics Indonesia 1.622.097.012 771.840.036 -9?A:3 81;:5?:0;:1?5- PT Bank OCBC NISP Tbk 1.600.351.941 12.662.788.712 PT Bank OCBC NISP Tbk PT Pama Persada Nusantara 1.581.515.830 552.313.801 PT Pama Persada Nusantara The Hongkong And Shanghai The Hongkong And Shanghai Banking Corporation Limited 1.520.173.548 1.299.261.832 Banking Corporation Limited PT Plaza Indonesia Realty Tbk 1.411.190.586 1.251.883.858 PT Plaza Indonesia Realty Tbk Standard Chartered Bank Indonesia 1.266.251.990 1.417.037.659 Standard Chartered Bank Indonesia PT Mulia Intan Lestari 1.203.923.833 999.716.892 PT Mulia Intan Lestari PT Swadharma Kerry Satya 1.198.228.670 767.948.387 PT Swadharma Kerry Satya PT Ritz Carlton Indonesia 1.120.065.042 1.005.041.757 PT Ritz Carlton Indonesia PT Karyamegah Adijaya 1.100.415.337 888.848.991 PT Karyamegah Adijaya PT Profesional Telekomunikasi PT Profesional Telekomunikasi Indonesia Tbk 1.077.503.140 713.824.240 Indonesia Tbk PT Bank Mandiri Persero Tbk 959.798.846 1.659.460.758 PT Bank Mandiri Persero Tbk