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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 55 9. PIUTANG PLASMA 9. DUE FROM PLASMA Akun ini terdiri dari: This account consists of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Kredit Koperasi Primer untuk para Primary Cooperative Credit for Anggotanya KKPA 116.592.705 89.699.258 the Members KKPA Perkebunan Inti Rakyat PIR - Nucleus Estate Smallholders PIR - Plasma 79.640.678 78.956.155 Plasma Total 196.233.383 168.655.413 Total Akun ini merupakan penggunaan sementara dana Entitas Anak kepada petani plasma yang akan di dibayarkan melalui bank, sebagai penyandang dana untuk proyek-proyek: This account represents advances given by certain Subsidiaries to plasma farmers which will be reimbursed by bank, as lenders to the following projects: i. Piutang KKPA merupakan kelebihan penggunaan dana yang digunakan untuk pembangunan proyek kebun plasma yang dibiayai oleh PT Bank Nusa Nasional “BNN”, Medan, sehubungan dengan dua 2 perjanjian kerjasama antara PT Agrowiyana “AGW”, Entitas Anak, Koperasi Unit Desa Swakarsa, Koperasi Unit Desa Suka Makmur Catatan 35d dan 35e serta BNN dalam mengembangkan dua 2 areal proyek kebun plasma. Sejak BNN berstatus sebagai Bank Take Over “BTO”, maka pembangunan proyek kebun plasma diteruskan oleh PT Bank Muamalat Indonesia Tbk “BMI”, sebagai bank pelaksana yang baru. Bunga dibebankan pada proyek kebun plasma. i. Due from Plasma from KKPA is the excess usage of the funds used for the development of the plasma plantation projects which was funded by PT Bank Nusa Nasional “BNN”, Medan, in connection with two 2 agreements between PT Agrowiyana “AGW”, a Subsidiary, Unit Cooperative Desa Swakarsa, Unit Cooperative Desa Suka Makmur Notes 35d and 35e and BNN for the development of two 2 areas of plasma plantations projects. Since the status of BNN is a Taken Over Bank “BTO”, the project development and plasma plantation were continued by PT Bank Muamalat Indonesia Tbk “BMI”, as the new implementing bank. Interest is charged to plasma plantation project. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, AGW mengembangkan seluas 7.701 hektar perkebunan plasma dari pembiayaan BMI seluas 4.915 hektar yang telah diserahkan kepada petani plasma. As of June 30, 2014 and December 31, 2013, AGW developed a total of 7,701 hectares of plasma plantations with BMI funding, 4,915 hectares of which were handed over to plasma farmers. ii. Pembangunan Proyek Kebun Plasma yang dibiayai oleh PT Bank Danamon Indonesia Tbk “Bank Danamon” sehubungan dengan perjanjian kerjasama antara PT Bakrie Pasaman Plantations “BPP”, Entitas Anak, Bank Danamon dan beberapa koperasi tertentu Catatan 35b dan 35c. Namun mulai tanggal 6 Maret 1998, proyek ini tidak lagi didanai oleh Bank Danamon tetapi oleh BPP sendiri. ii. The development of Plasma Estate Project was funded by PT Bank Danamon Indonesia Tbk “Bank Danamon”, in connection with the cooperation agreements between PT Bakrie Pasaman Plantations “BPP”, a Subsidiary, Bank Danamon and certain cooperatives Notes 35b and 35c. However, starting March 6, 1998, the project has been financed by BPP instead of Bank Danamon. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, BPP mengembangkan perkebunan plasma seluas 7.939,40 hektar yang semuanya diserahkan kepada petani plasma. As of June 30, 2014 and December 31, 2013, BPP developed a total of 7,939.40 hectares of plasma plantations which were all handed over to plasma farmers. iii. Pembangunan Proyek Kebun Plasma dibiayai oleh PT Sumbertama Nusapertiwi “SNP”, Entitas Anak, sehubungan dengan perjanjian kerjasama antara SNP dengan Koperasi Unit Desa Wahana Jaya Catatan 35g. Bunga dibebankan pada proyek kebun plasma. iii. The development of Plasma Estate Project is funded by PT Sumbertama Nusapertiwi “SNP”, a Subsidiary, in line with cooperative agreements between SNP and Koperasi Unit Desa Wahana Jaya Note 35g. Interest is charged to plasma plantation project. 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 56 9. PIUTANG PLASMA Lanjutan 9. DUE FROM PLASMA Continued Pada tanggal 30 Juni 2014 dan 31 Desember 2013, SNP telah mengembangkan 1.600 hektar melalui pembiayaan sendiri, dan 1.004 hektar yang telah diserahkan kepada petani plasma. Sisa lahan dalam pengembangan akan diserahterimakan pada saat perkebunan plasma sudah mencapai standar untuk penanganan lebih. As of June 30, 2014 and December 31, 2013, SNP developed 1,600 hectares through its own funds, 1,004 hectares of which had been handed over to plasma farmers. The remaining areas under development will be handed over when the plasma plantations reach the standard condition for turn over. Berdasarkan penelaahan saldo piutang plasma dari AGW, BPP dan SNP, manajemen berpendapat bahwa saldo tersebut masih dapat ditagih. Sehingga tidak mencadangkan kerugian penurunan nilai. Based on the review of due from plasma of AGW, BPP and SNP, management believes that due from plasma are collectible. Thus, no allowance for impairment loss is necessary. 10. INVESTASI PADA EFEK EKUITAS 10. INVESTMENTS IN EQUITY SECURITIES Akun ini terdiri dari: This account consists of: Negara tempat Persentase domisili kepemilikan 30 Juni Country of Percentage of June 30, domicile ownership 2014 Indogreen International Limited Malaysia 18,45 193.355.855 Indogreen International Limited PT Bakrie Sentosa Persada Indonesia 13,16 107.190.909 PT Bakrie Sentosa Persada PT Menthobi Makmur Lestari Indonesia 4,69 1.668.642 PT Menthobi Makmur Lestari PT United Sumatera Rubber Indonesia 0,08 511.353 PT United Sumatera Rubber PT Sarana Jambi Ventura Indonesia 2,24 195.493 PT Sarana Jambi Ventura PT Sarana Sumatera Barat Ventura Indonesia 0,27 61.285 PT Sarana Sumatera Barat Ventura Nilai tercatat 302.983.537 Carrying value Dikurangi penyisihan atas investasi Less allowance for unrecoverable yang tidak dapat dipulihkan 511.353 investments Total - 302.472.184 Total Negara tempat Persentase domisili kepemilikan 31 Desember Country of Percentage of December 31, domicile ownership 2013 Indogreen International Limited Malaysia 18,45 193.355.855 Indogreen International Limited PT Bakrie Sentosa Persada Indonesia 13,16 107.190.909 PT Bakrie Sentosa Persada PT Misrindo Usama Perindo Indonesia 12,50 100.000 PT Misrindo Usama Perindo PT Menthobi Makmur Lestari Indonesia 4,69 1.668.642 PT Menthobi Makmur Lestari PT United Sumatera Rubber Indonesia 0,08 511.353 PT United Sumatera Rubber PT Sarana Jambi Ventura Indonesia 0,03 174.999 PT Sarana Jambi Ventura PT Sarana Sumatera Barat Ventura Indonesia 0,01 44.934 PT Sarana Sumatera Barat Ventura Nilai tercatat 303.046.692 Carrying value Dikurangi penyisihan atas investasi Less allowance for unrecoverable yang tidak dapat dipulihkan 511.353 investments Total - 302.535.339 Total