KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 118

38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan

38. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued

Tabel dibawah ini menggambarkan analisis liabilitas keuangan Kelompok Usaha kedalam kelompok jatuh tempo yang sesuai berdasarkan jatuh tempo kontraktual, yang adalah penting dalam memahami waktu persyaratan arus kas. Tabel di bawah ini menggambarkan jatuh tempo kontraktual digambarkan dengan arus kas kontraktual yang tidak didiskontokan dari liabilitas keuangan Kelompok Usaha: The following table analyzes the Group’s financial liabilities into relevant maturity groupings based on their contractual maturities, which is essential in understanding the timing of cash flows requirements. The following table sets out the contractual maturities representing undiscounted contractual cash flows of the Group’s financial liabilities: Antara Antara Lebih Sampai 3 dan 12 1 dan 2 dari Dengan bulan tahun 2 tahun 3 bulan Between Between More Up to 3 and 12 1 and 2 than Jumlah 3 months months years 2 years Total 30 Juni 2014 June 30, 2014 Utang bank jangka pendek 44.755.556 - - - 44.755.556 Short-term bank loan Utang usaha 370.337.619 - - - 370.337.619 Trade payables Utang lain-lain 182.641.576 - - - 182.641.576 Other Payables Beban masih harus dibayar 712.777.916 - - - 712.777.916 Accrued expenses Pinjaman jangka panjang dan Long-term loans and obligation utang sewa pembiayaan 1.078.743.309 3.456.005.071 2.281.233.867 4.771.792.516 11.587.774.763 under financing lease Total 2.389.255.976 3.456.005.071 2.281.233.867 4.771.792.516 12.898.287.430 Total 30 Juni 2014 June 30, 2014 Antara Antara Lebih Sampai 3 dan 12 1 dan 2 dari Dengan bulan tahun 2 tahun 3 bulan Between Between More Up to 3 and 12 1 and 2 than Jumlah 3 months months years 2 years Total 31 Desember 2013 December 31, 2013 Utang bank jangka pendek 41.066.667 - - - 41.066.667 Short-term bank loan Utang usaha 338.986.586 - - - 338.986.586 Trade payables Utang lain-lain 161.322.579 - - - 161.322.579 Other Payables Beban masih harus dibayar 646.810.762 - - - 646.810.762 Accrued expenses Pinjaman jangka panjang dan Long-term loans and obligation utang sewa pembiayaan 841.059.492 3.194.900.415 2.464.893.436 5.402.020.887 11.902.874.230 under financing lease Total 2.029.246.085 3.194.900.415 2.464.893.436 5.402.020.887 13.091.060.824 Total 31 Desember 2013 December 31, 2013 Tabel berikut menggambarkan profil perbedaan jatuh tempo atas aset dan liabilitas keuangan Kelompok Usaha pada tanggal 30 Juni 2014 dan 31 Desember 2013: The following table summarizes the maturity gap profile of the Group’s financial assets and liabilities as of June 30, 2014 and December 31, 2013: Antara Antara Lebih Sampai 3 dan 12 1 dan 2 dari Dengan bulan tahun 2 tahun 3 bulan Between Between More Up to 3 and 12 1 and 2 than Jumlah 3 months months years 2 years Total Aset keuangan Financial assets Kas 117.931.445 - - - 117.931.445 Cash Piutang usaha 192.006.995 - - - 192.006.995 Trade receivables Piutang lain-lain 288.236.640 - - - 288.236.640 Other receivables Piutang pihak berelasi - - 2.532.333.353 - 2.532.333.353 Due from related parties Piutang plasma - - 196.233.383 - 196.233.383 Due from plasma Investasi pada efek ekuitas - - - 302.472.184 302.472.184 Investments in equity securities Dana yang dibatasi penggunaannya - - 25.312.540 - 25.312.540 Restricted funds Total aset keuangan 598.175.080 - 2.753.879.276 302.472.184 3.654.526.540 Total financial assets 30 Juni 2014 June 30, 2014 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 119

38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan