MONETARY ASSETS SGRO Laporan Keuangan Interim 2014 Q3

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 91 37. NILAI WAJAR DARI INSTRUMEN KEUANGAN 37. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal-tanggal 30 September 2014 dan 31 Desember 2013: The following table presents the carrying values and estimated fair values of the Group’s financial instruments as of September 30, 2014 and December 31, 2013: Nilai Tercatat Nilai Wajar 30 September 2014 Carrying Values Fair Values September 30, 2014 Aset keuangan Financial assets Kas dan setara kas 121.992.335 121.992.335 Cash and cash equivalents Piutang usaha - pihak ketiga 107.666.633 107.666.633 Trade receivables - third parties Piutang lain-lain Other receivables Pihak berelasi 18.114.743 18.114.743 Related party Pihak ketiga 78.933.427 78.933.427 Third parties Aset tidak lancar lainnya 4.699.370 4.699.370 Other non-current assets Total 331.406.508 331.406.508 Total Liabilitas keuangan Financial liabilities Utang bank jangka pendek 174.000.000 174.000.000 Short-term bank loans Utang usaha - pihak ketiga 300.146.085 300.146.085 Trade payables - third parties Utang lain-lain Other payables Pihak berelasi 9.497.000 9.497.000 Related parties Pihak ketiga 904.613 904.613 Third parties Beban akrual 12.388.108 12.388.108 Accrued expenses Liabilitas imbalan kerja jangka pendek 54.054.937 54.054.937 Short-term employee benefits liability Utang bank jangka panjang Current maturity of jatuh tempo dalam satu tahun 70.814.458 70.814.458 long-term bank loans Utang bank jangka panjang - setelah dikurangi bagian Long-term bank loans - jatuh tempo dalam satu tahun 1.202.924.710 1.202.924.710 net of current maturity Total 1.824.729.910 1.824.729.910 Total Nilai Tercatat Nilai Wajar 31 Desember 2013 Carrying Values Fair Values December 31, 2013 Aset keuangan Financial assets Kas dan setara kas 162.758.831 162.758.831 Cash and cash equivalents Piutang usaha - pihak ketiga 139.129.579 139.129.579 Trade receivables - third parties Piutang lain-lain Other receivables Pihak berelasi 18.080.626 18.080.626 Related party Pihak ketiga 65.494.895 65.494.895 Third parties Aset tidak lancar lainnya 4.694.598 4.694.598 Other non-current assets Total 390.158.529 390.158.529 Total Liabilitas keuangan Financial liabilities Utang bank jangka pendek 204.310.829 204.310.829 Short-term bank loans Utang usaha - pihak ketiga 257.330.369 257.330.369 Trade payables - third parties Beban akrual 17.004.204 17.004.204 Accrued expenses Utang lain-lain Other payables Pihak berelasi 12.400.000 12.400.000 Related parties Pihak ketiga 7.716.978 7.716.978 Third parties Liabilitas imbalan kerja jangka pendek 39.312.837 39.312.837 Short-term employee benefits liability Utang bank jangka panjang Current maturity of jatuh tempo dalam satu tahun 101.565.797 101.565.797 long-term bank loans Utang bank jangka panjang - setelah dikurangi bagian Long-term bank loans - jatuh tempo dalam satu tahun 991.476.416 991.476.416 net of current maturity Total 1.631.117.430 1.631.117.430 Total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 92

37. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan

37. FAIR VALUE OF FINANCIAL INSTRUMENTS continued

Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya . Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms length transaction, other than in a forced or liquidation sale. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models as appropriate.  Instrumen keuangan dengan jumlah tercatat yang mendekati nilai wajarnya  Financial instruments with carrying amounts that approximate their fair values Nilai wajar untuk kas dan setara kas, piutang usaha - pihak ketiga, piutang lain-lain - pihak berelasi dan pihak ketiga, utang bank jangka pendek, utang usaha - pihak ketiga, utang lain- lain - pihak berelasi dan pihak ketiga, beban akrual dan liabilitas imbalan kerja jangka pendek mendekati nilai tercatatnya karena bersifat jangka pendek. Jumlah tercatat dari aset tidak lancar lainnya - simpanan jaminan dan utang bank dengan suku bunga mengambang mendekati nilai wajarnya karena selalu dinilai ulang secara berkala. The fair value of cash and cash equivalents, trade receivables - third parties, other receivables - related party and third parties, short-term bank loans, trade payables - third parties, other payables related parties and third parties, accrued expenses and short-term employee benefits liability approximate their carrying values due to their short-term nature. The carrying values of other non-current asset - guarantee deposits and bank loans with floating interest rates approximate their fair values as they are re-priced periodically.  Instrumen keuangan dengan nilai tercatat pada biaya perolehan  Financial instruments with carrying amounts at cost Aset keuangan tidak lancar yang tidak memiliki kuotasi pasar yang dipublikasikan pada pasar aktif dan nilai wajarnya tidak dapat diukur secara andal aset tidak lancar lainnya - simpanan yang dapat dikembalikan dicatat pada biaya perolehan. Non-current financial assets which do not have quoted prices in actual market and their fair value could not be measured reliably other non-current assets - refundable deposits are measured at cost.

38. TUJUAN DAN

KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 38. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Aset keuangan utama Grup terdiri dari kas dan setara kas, piutang usaha, piutang lain-lain, dan aset tidak lancar lainnya. Grup juga mempunyai liabilitas keuangan utama seperti utang dan pinjaman yang dikenakan bunga dan utang usaha. The Groups principal financial assets comprise cash and cash equivalents, trade receivables, other receivables, and other non-current assets. The Group has various other financial liabilities such as interest-bearing loans and borrowings and trade payables.