ASSETS CLASSIFIED AS HELD FOR SALE PT Samudra Asia Nasional

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 76

17. ASET YANG DIKLASIFIKASIKAN SEBAGAI DIMILIKI UNTUK DIJUAL lanjutan

17. ASSETS CLASSIFIED AS HELD FOR SALE continued

PT Samudra Asia Nasional lanjutan PT Samudra Asia Nasional continued 30 November 2013 - Tidak Diaudit 30 September 2014 November 30, 2013 September 30, 2014 - Unaudited Aset Tidak Lancar Non-Current Assets Penyertaan saham - 5.100.000 Investments in shares of stock Piutang pihak berelasi - 304.018.062.690 Due from related parties Aset tetap - bersih - 2.511.776.921 Fixed assets - net Aset lain-lain - 1.169.400.000 Other assets Jumlah Aset Tidak Lancar - 307.704.339.611 Total Non-Current Assets JUMLAH ASET - 734.489.082.323 TOTAL ASSETS LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY Liabilitas Jangka Pendek Current Liabilities Utang bank jangka pendek - 4.997.033.267 Short-term bank loans Utang usaha - 14.697.751.434 Trade payables Utang lain-lain - 17.847.706.753 Other payables Biaya masih harus dibayar - 990.019.027 Accrued expenses Uang muka pelanggan - 15.531.684.079 Advances from customers Utang pajak - 33.409.866.030 Taxes payable Jumlah Liabilitas Jangka Pendek - 87.474.060.590 Total Current Liabilities Liabilitas jangka panjang Non-current liabilities Utang pihak berelasi - 286.899.927.997 Due to related parties Pendapatan ditangguhkan - 1.056.694.572 Deferred income Utang bank jangka panjang - setelah dikurangi bagian yang jatuh Long-term bank loans - tempo dalam satu tahun - 162.781.099.845 net of current maturities Liabilitas imbalan kerja karyawan - 1.035.862.822 Employee benefits liabilities Jumlah Liabilitas Jangka Panjang - 451.773.585.236 Total Non-Current Liabilities Jumlah Liabilitas - 539.247.645.826 Total Liabilities Arus kas neto dari SAN, untuk periode enam bulan yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai berikut setelah penyesuaian eliminasi: The net cash flows of SAN, for the six months period ended September 30, 2014 and 2013 are presented below after eliminations adjustments: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Kas neto dari aktivitas operasi - 26.123.420.426 Net cash from operating activities Kas neto dari aktivitas pendanaan - 24.005.895.366 Net cash from financing activities Bersih - 2.117.525.060 Net PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 77 18. ASET LAIN-LAIN 18. OTHER ASSETS Akun ini terdiri dari: This account consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Aset kerjasama operasi Joint ventures asset lihat Catatan 43 butir d 51.668.229.276 47.022.476.387 see Note 43 point d Beban ditangguhkan 10.015.669.304 10.400.328.822 Deferred charges Uang jaminan 7.681.551.003 3.279.015.157 Security deposits Lain-lain 2.382.992.346 4.647.231.012 Others Jumlah 71.748.441.929 65.349.051.378 Total Pada tanggal 30 September 2014 dan 31 Desember 2013, beban ditangguhkan terutama merupakan jaminan keuntungan kepada pemilik yang ditangguhkan di PT Graha Andrasentra Propertindo GAP, Entitas Anak, atas penjualan kondotel hotel Aston Bogor yang dikelola oleh Aston International. As September 30, 2014 dan December 31, 2013, deferred charges mainly represents deferred guarantee return to owner by PT Graha Andrasentra Propertindo GAP, a Subsidiary, from the sales of Aston Condotel Bogor managed by Aston International.

19. UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PENDEK

19. SHORT-TERM BANK AND FINANCIAL INSTITUTION LOANS

Utang bank dan lembaga keuangan jangka pendek terdiri dari: Short-term bank and financial institution loans consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Bank Bank Dalam Dolar Amerika Serikat In United States Dollar PT Bank Rakyat Indonesia Persero Tbk. PT Bank Rakyat Indonesia US 15.323.644 pada Persero Tbk. US 15,323,644 tanggal 30 September 2014 as of September 30, 2014 and dan 31 Desember 2013 187.132.340.528 186.779.896.715 December 31, 2013 Dalam Rupiah In Rupiah PT Bank Mayapada PT Bank Mayapada International Tbk. 283.315.088.741 272.923.845.939 International Tbk. PT Bank Internasional PT Bank Internasional Indonesia Tbk. 67.752.911.468 67.752.911.468 Indonesia Tbk. PT Bank Bukopin Tbk. 19.588.999.999 19.551.028.944 PT Bank Bukopin Tbk. PT Bank Tabungan Negara PT Bank Tabungan Negara Persero Tbk. 13.789.253.139 12.000.030.000 Persero Tbk. Jumlah utang bank 571.578.593.875 559.007.713.066 Total bank loans Lembaga Keuangan Financial Institution PT AB Sinarmas Multifinance 167.179.824.134 167.179.824.134 PT AB Sinarmas Multifinance PT Star Finance 89.333.333.333 89.333.333.333 PT Star Finance Jumlah utang lembaga keuangan 256.513.157.467 256.513.157.467 Total financial institution loans Jumlah utang bank dan Total bank and lembaga keuangan 828.091.751.342 815.520.870.533 financial institutuin loans