NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 75 34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan aset dan liabilitas keuangan Kelompok Usaha pada tanggal 31 Maret 2013 dan 2012: The following table sets out the financial assets and liabilities of the Group as of March 31, 2013 and 2012: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Aset Keuangan Financial Assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas 127.774 126.125 Cash and cash equivalents Piutang usaha Accounts receivable - trade Pihak ketiga 407.197 371.060 Third parties Pihak berelasi 13.512 17.352 Related parties Accounts receivable - others - Piutang lain-lain - pihak ketiga 4.228 13.947 third parties Piutang pihak berelasi non-usaha 134 134 Due from related parties Aset tidak lancar lainnya 1.469 1.576 Other non-current assets Total 554.314 530.194 Total Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang diukur dengan biaya diamortisasi Financial liabilities at amortized cost Utang bank jangka pendek - 49.648 Short-term bank loans Utang usaha Accounts payable - trade Pihak ketiga 36.931 45.426 Third parties Pihak berelasi 5.449 4.462 A related party Utang lain-lain - pihak ketiga 14.560 21.267 Accounts payable - others - third parties Beban akrual 11.928 13.246 Accrued expenses Liabilitas imbalan kerja jangka pendek 1.848 214 Short-term employee benefit liabilities Utang pihak berelasi non-usaha 941 942 Due to related parties Total 71.657 135.205 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 knowledgeable parties, 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, liabilitas imbalan kerja jangka pendek, beban akrual, bagian lancar utang sewa pembiyaan dan utang pihak The fair values of cash and cash equivalents, accounts receivable - trade, accounts receivable - others, due from a related party, other non-current assets, short-term bank loans, accounts payable - trade, accounts payable - others, short-term employee benefit liabilities, accrued expenses, The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 76 berelasi non-usaha mendekati nilai tercatatnya karena bersifat jangka pendek. current portion of finance lease obligations and due to related parties approximate their carrying values in view of their short-term nature.

35. TUJUAN DAN