NILAI WAJAR DARI INSTRUMEN KEUANGAN 35. FAIR VALUE OF FINANCIAL INSTRUMENTS

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 pada Tanggal 30 Juni 2014 dan Periode Enam 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 June 30, 2014 and Six-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 70 Periode yang Berakhir pada tanggal 30 Juni 2014 Period ended June 30, 2014 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan Sales Jawa 26.452 76.058 534 105.561 11.963 7.749 212.819 Jawa Sumatera 15.374 17.994 597 79.247 2.071 - 115.283 Sumatra Sulawesi 43.420 7.390 11 45.045 638 - 96.504 Sulawesi Kalimantan 817 5.342 - 29.861 918 - 36.938 Kalimantan Luar negeri - 6.156 - - - - 6.156 Overseas Total 86.063 112.940 1.142 259.714 15.590 7.749 467.700 Total Periode yang Berakhir pada tanggal 30 Juni 2013 Period ended June 30, 2013 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan Sales Jawa 94.744 73.986 337 79.422 9.128 8.000 249.617 Jawa Sumatera 5.711 16.924 - 55.001 1.140 - 78.776 Sumatra Sulawesi 60.377 6.745 5 41.515 487 - 109.129 Sulawesi Kalimantan 233 4.122 - 11.155 589 - 16.099 Kalimantan Luar negeri - 8.667 - - - - 8.667 Overseas Total 161.065 110.444 342 187.093 11.344 8.000 462.288 Total

33. NILAI WAJAR DARI INSTRUMEN KEUANGAN 35. FAIR VALUE OF FINANCIAL INSTRUMENTS

Tabel berikut menyajikan aset dan liabilitas keuangan Kelompok Usaha pada tanggal 30 Juni 2014 dan 31 Desember 2013: The following table sets out the financial assets and liabilities of the Group as of June 30, 2014 and December 31, 2013: 30 Jun 2014 31 Des 2013 Jun 30, 2014 Dec 31, 2013 Aset Keuangan Financial Assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas 125.525 130.843 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 455.709 551.993 Third parties Pihak berelasi 16.367 14.947 Related parties Accounts receivable - others - Piutang lain-lain - pihak ketiga 3.719 1.403 third parties Piutang pihak berelasi non-usaha - 286 Due from related parties Aset tidak lancar lainnya 1.257 1.419 Other non-current assets Total 602.577 700.891 Total 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 pada Tanggal 30 Juni 2014 dan Periode Enam 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 June 30, 2014 and Six-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 71 30 Jun 2014 31 Des 2013 Jun 30, 2014 Dec 31, 2013 Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang diukur dengan biaya diamortisasi Financial liabilities at amortized cost Utang usaha Accounts payable - trade Pihak ketiga 69.189 80.315 Third parties Pihak berelasi 10.139 2.495 A related party Utang lain-lain - pihak ketiga 49.270 16.779 Accounts payable - others - third parties Beban akrual 38.522 40.424 Accrued expenses Liabilitas imbalan kerja jangka pendek 4.247 267 Short-term employee benefit liabilities Utang pihak berelasi non-usaha 91 187 Due to related parties Total 171.458 140.467 Total Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar 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 model arus kas diskonto. Fair value is defined as the amount at which the instrument could be exchanged in an arm’s length transaction between willing and knowledgeableparties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash flow model. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam nilai tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara andal. Financial instruments presented in the consolidated statements of financial position are carried at fair values, or if not, are presented at carrying amounts where these amounts are reasonable approximations of fair values or where fair values cannot be reliably measured. Nilai wajar untuk kas dan setara kas, piutang usaha, piutang lain-lain, piutang pihak berelasi non- usaha, aset tidak lancar lainnya, utang bank jangka pendek, utang usaha, utang lain-lain, beban akrual, liabilitas imbalan kerja jangka pendek, dan utang pihak berelasi non-usaha mendekati nilai tercatatnya karena bersifat jangka pendek. The fair values of cash and cash equivalents, accounts receivable - trade, accounts receivable - others, due from a related party, other non- currentassets, short-term bank loans, accounts payable - trade, accounts payable - others, accrued expenses, short-term employee benefit liabilities,and due to related parties approximate their carrying values in view of their short-term nature.

34. TUJUAN DAN