BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 75 17. PINJAMAN BANK JANGKA PENDEK 17. SHORT-TERM BANK LOANS Pada tanggal 14 Maret 2015 dan 21 Maret 2015, PT Citalaras Cipta Indonesia “CCI” dan PT Julang Oca Permana “JOP”, Entitas Anak, telah memperbaharui pinjaman yang diperoleh dari PT Bank Capital Indonesia Tbk “BACA” masing-masing sebesar Rp20 milliar pada tahun 2012. Fasilitas ini masing-masing dikenakan bunga pinjaman sebesar 16 per tahun dan akan jatuh tempo dalam setahun. Pinjaman tersebut digunakan CCI dan JOP untuk membiayai modal kerjanya. On March 14, 2015 and March 21, 2015, PT Citalaras Cipta Indonesia “CCI” and PT Julang Oca Permana “JOP”, Subsidiaries, respectively, has renewed their loans which received in 2012 from PT Bank Capital Indonesia Tbk “BACA” amounting to Rp20 billion each. These facilities bear an interest rate of 16 each per annum and will mature in one year. These facilities were used by CCI and JOP to finance their working capital. Fasilitas ini dijamin meliputi tanah, termasuk bangunan dan segala sesuatu yang berdiri dan tertanam diatas tanah tersebut yang dimiliki PT Sumbertama Nusapertiwi “SNP”; mesin-mesin dan peralatan yang dimiliki SNP; dan Corporate Guarantee dari SNP. These facilities were secured by land, including buildings and everything built and planted on the land of PT Sumbertama Nusapertiwi “SNP”; machinery and equipment of SNP; and Corporate Guarantee from SNP. Pada tanggal 31 Maret 2015 dan 31 Desember 2014, saldo pinjaman dari PT Bank Capital Indonesia Tbk sebesar Rp40 miliar. As of March 31, 2015 and December 31, 2014, the outstanding loan obtained from PT Bank Capital Indonesia Tbk amounted to Rp40 billion. 18. UTANG USAHA - PIHAK KETIGA 18. TRADE PAYABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Dolar Amerika Serikat United States Dollar JJ Lurgi Engineering M SB 49.588.310 49.588.311 JJ Lurgi Engineering M SB Toyo Engineering Construction 13.723.103 13.047.646 Toyo Engineering Construction Lain-lain masing-masing Others each below di bawah Rp10 miliar 30.679.513 31.954.167 Rp10 billion Sub-total 93.990.926 94.590.124 Sub-total Rupiah Rupiah PT Lingga Manik 19.497.278 17.552.242 PT Lingga Manik PT Triroyal Timur Raya 17.651.396 17.664.596 PT Triroyal Timur Raya Lain-lain masing-masing di bawah Others each below Rp10 miliar 193.574.733 198.664.302 Rp10 billion Sub-total 230.723.407 233.881.140 Sub-total Total 324.714.333 328.471.264 Total Utang usaha merupakan utang untuk pembelian bahan baku, bahan kimia, pupuk, suku cadang dan peralatan lainnya. Trade payables represent payables for purchases of raw materials, chemicals, fertilizers, spareparts and other equipment. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 76 18. UTANG USAHA - PIHAK KETIGA Lanjutan 18. TRADE PAYABLES - THIRD PARTIES Continued Rincian umur utang usaha dihitung sejak tanggal faktur adalah sebagai berikut: The details of the aging schedule for trade payables, which were determined by reference to the dates of invoices, are as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Sampai dengan 30 hari 22.062.844 21.744.073 Up to 30 days 31 hari sampai 60 hari 12.535.469 10.642.062 31 days to 60 days 61 hari sampai 90 hari 18.823.258 19.873.649 61 days to 90 days Lebih dari 90 hari 271.292.762 276.211.480 More than 90 days Total 324.714.333 328.471.264 Total 19. BEBAN MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Bunga 875.631.136 740.655.318 Interest Gaji, upah dan tunjangan 42.198.940 37.866.243 Salaries, wages and allowances Pembelian 37.757.310 36.988.115 Purchases Transportasi 14.345.058 14.686.251 Transportation Lain-lain masing-masing di bawah Others Rp10 miliar 121.458.033 118.482.076 each below Rp10 billion Total 1.091.390.477 948.678.003 Total 20. UTANG DIVIDEN 20. DIVIDENDS PAYABLE Rincian utang dividen pada tanggal 31 Maret 2015 dan 31 Desember 2014, adalah sebagai berikut: As of March 31, 2015 and December 31, 2014, the details of dividends payable are as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Terutang sejak: Outstanding since: Tahun 2012 54.902 54.902 Year 2012 Tahun 2009 1.561.366 1.561.366 Year 2009 Total 1.616.268 1.616.268 Total