DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS

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 71 17. PINJAMAN BANK JANGKA PENDEK 17. SHORT-TERM BANK LOANS Akun ini terdiri dari: This account consists of: 30 Juni 31 Desember June 30, December 31, 2014 2013 PT Bank Capital Indonesia Tbk 40.000.000 40.000.000 PT Bank Capital Indonesia Tbk Pada tanggal 13 Maret 2012 dan 20 Maret 2012, PT Citalaras Cipta Indonesia “CCI” dan PT Julang Oca Permana “JOP”, Entitas Anak, memperoleh pinjaman dari PT Bank Capital Indonesia Tbk “BACA” masing- masing sebesar Rp20 milliar. Pinjaman tersebut digunakan CCI dan JOP untuk membiayai modal kerjanya. Fasilitas ini masing-masing dikenakan bunga pinjaman sebesar 14 per tahun. On March 13, 2012 and March 20, 2012, PT Citalaras Cipta Indonesia “CCI” and PT Julang Oca Permana “JOP”, Subsidiaries, received loans from PT Bank Capital Indonesia Tbk “BACA” amounting to Rp20 billion each. These facilities were used by CCI and JOP to finance their working capital. These facilities bear an interest rate of 14 each per annum. Masing-masing pada tanggal 6 Maret 2013 dan 22 Maret 2013, kedua fasilitas pinjaman tersebut telah diperpanjang dengan jangka waktu yang sama dan akan jatuh tempo dalam waktu satu tahun. Pada tanggal 14 Maret 2014 dan 21 Maret 2014 fasilitas pinjaman diperpanjang dengan tingkat bunga masing-masing sebesar 16 dan akan jatuh tempo dalam setahun. On March 6, 2013 and March 22, 2013, respectively, both loan facilities were extended with the same interest rate and will mature in one year. On March 14, 2014 and March 21, 2014, respectively, both loan facilities were extended with an interest rate of 16 and will mature in one year. 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. 18. UTANG USAHA - PIHAK KETIGA 18. TRADE PAYABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Dolar Amerika Serikat United States Dollar JJ Lurgi Engineering M SB 49.588.310 49.588.310 JJ Lurgi Engineering M SB Toyo Engineering Construction 12.553.640 12.784.386 Toyo Engineering Construction PT Wilmar Nabati Indonesia 11.522.158 11.475.097 PT Wilmar Nabati Indonesia Lain-lain masing-masing Others each below di bawah Rp 10 miliar 45.863.577 22.033.402 Rp 10 billion Sub-total 119.527.685 95.881.195 Sub-total Rupiah Rupiah PT Lingga Manik 23.082.134 27.714.871 PT Lingga Manik PT Triroyal Timur Raya 17.436.076 12.877.403 PT Triroyal Timur Raya Lain-lain masing-masing di bawah Others each below Rp 10 miliar 203.780.447 196.656.324 Rp 10 billion Sub-total 244.298.657 237.248.598 Sub-total Total 363.826.342 333.129.793 Total 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 72 18. UTANG USAHA - PIHAK KETIGA Lanjutan 18. TRADE PAYABLES - THIRD PARTIES Continued 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. 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: 30 Juni 31 Desember June 30, December 31, 2014 2013 Sampai dengan 30 hari 32.047.643 19.893.250 Up to 30 days 31 hari sampai 60 hari 16.577.872 5.716.933 31 days to 60 days 61 hari sampai 90 hari 11.570.388 9.946.372 61 days to 90 days Lebih dari 90 hari 303.630.439 297.573.238 More than 90 days Total 363.826.342 333.129.793 Total 19. BEBAN MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Bunga 510.855.839 436.537.729 Interest Gaji, upah dan tunjangan 38.220.050 22.748.247 Salaries, wages and allowances Pembelian 36.750.568 46.450.389 Purchases Lain-lain masing-masing di bawah Others each below Rp5 miliar 126.951.459 141.074.397 Rp5 billion Total 712.777.916 646.810.762 Total 20. UTANG DIVIDEN 20. DIVIDENDS PAYABLE Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 14 Juni 2012, pemegang saham Perusahaan menyetujui pembagian dividen tunai tahun buku 2011, yaitu sebesar 8,38 dari laba neto atau Rp4,51 angka penuh setiap saham. Based on the Company’s Annual Shareholders’ General Meeting held on June 14, 2012, the Company’s shareholders approved the distribution of the 2011 profit as cash dividends, which represented 8.38 of net income or Rp4.51 full amount per share. Rincian utang dividen pada tanggal 30 Juni 2014 dan 31 Desember 2013, adalah sebagai berikut: As of June 30, 2014 and December 31, 2013, the details of dividends payable are as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 Terutang sejak: Outstanding since: Tahun 2012 54.902 54.902 Year 2012 Tahun 2009 1.561.366 1.561.366 Year 2009 1.616.268 1.616.268