LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued

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. 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 91 27. PENJUALAN NETO 27. NET SALES Rincian penjualan neto Kelompok Usaha berdasarkan kelompok produk utama adalah sebagai berikut: Details of net sales of the Group based on grouping of main products are as follows: 2014 2013 Enam bulan Enam bulan Six months Six months Kelapa sawit dan produk turunannya 1.041.993.624 627.586.014 Palm oil and derivatives Karet 330.171.148 303.579.424 Rubber Tandan buah segar 14.784.771 112.738.531 Fresh fruit bunches Jasa titip olah 4.720.259 2.361.158 Toll fee Oleo - 2.262.170 Oleo Total sebelum eliminasi 1.391.669.802 1.048.527.297 Total before elimination Eliminasi 24.478.020 118.995.150 Elimination Total 1.367.191.782 929.532.147 Total 30 Juni June 30, Penjualan neto konsolidasian merupakan penjualan kepada pelanggan pihak ketiga. Consolidated net sales represent sales to third party customers. Rincian pelanggan dengan nilai penjualan melebihi 10 dari penjualan Kelompok Usaha adalah sebagai berikut: The details of customers with total sales of more than 10 of total sales of the Group are as follows: Persentase terhadap Total Penjualan Total Percentage to Total Total Sales PT Wilmar Nabati Indonesia 304.831.548 22,30 PT Wilmar Nabati Indonesia PT Musim Mas 212.064.379 15,51 PT Musim Mas PT Multimas Nabati Asahan 161.880.427 11,84 PT Multimas Nabati Asahan Lain-lain masing-masing di bawah 10 688.415.428 50,35 Others each below 10 Total 1.367.191.782 100,00 Total 2014 30 Juni June 30, Enam bulanSix months Persentase terhadap Total Penjualan Total Percentage to Total Total Sales PT Wilmar Nabati Indonesia 133.116.152 14,32 PT Wilmar Nabati Indonesia PT Musim Mas 162.704.395 17,50 PT Musim Mas Lain-lain masing-masing di bawah 10 633.711.600 68,18 Others each below 10 Total 929.532.147 100,00 Total Enam bulanSix-months 30 Juni June 30, 2013