TRANSAKSI DAN SALDO DENGAN PIHAK-

516 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated

8. TRANSAKSI DAN SALDO DENGAN PIHAK-

PIHAK BERELASI lanjutan 8. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued Pihak-pihak Berelasi Related Parties Sifat Hubungan Nature of Relationship Sifat Saldo Akun dan Transaksi Nature of Account and Transaction PT Pusaka Citra Djokosoetono Mempunyai manajemen kunci dan pemegang saham yang samaHaving same key management and shareholders Piutang lain-lain, Utang lain-lain, Utang dividen, Liabilitas yang masih harus dibayar, Penjualan aset tetap, SewaOther receivables, Other payables, Dividends payable, Accrued Liabilities, Sale of fixed assets, Rent PT Oceanair Indonesia Mempunyai manajemen kunci dan pemegang saham yang samaHaving same key management and shareholders Piutang lain-lain, Utang usaha, Utang lain- lainOther receivables, Trade payables, Other payables PT Angkutan Kontenindo Armada Mempunyai manajemen kunci dan pemegang saham yang samaHaving same key management and shareholders Piutang lain-lainOther receivables PT Interaktiv Mempunyai manajemen kunci dan pemegang saham yang samaHaving same key management and shareholders Piutang lain-lainOther receivables PT Lombok Seaside Cottage Mempunyai manajemen kunci dan pemegang saham yang sama Having same key management and shareholders Piutang lain-lainOther receivables PT Pusaka Niaga Indonesia Mempunyai manajemen kunci dan pemegang saham yang samaHaving same key management and shareholders Piutang lain-lainOther receivables PT Pusaka Buana Utama Mempunyai manajemen kunci dan pemegang saham yang samaHaving same key management and shareholders Utang usaha, Utang lain-lainTrade payables, Other payables Grup memberikan kompensasi imbalan kerja jangka pendek kepada Dewan Komisaris dan Direksi sebagai berikut: The Group provided short-term compensation benefits for the Boards of Commissioners and Directors with details as follows: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Komisaris 1.492.000.000 4.071.500.000 32.145.000.000 32.004.600.000 Commissioners Direksi 2.098.000.000 4.724.500.000 72.929.600.000 83.971.099.503 Directors Total 3.590.000.000 8.796.000.000 105.074.600.000 115.975.699.503 Total

9. PERSEDIAAN

9. INVENTORIES

Akun ini terdiri dari: This account consists of: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Suku cadang 3.338.006.361 3.059.389.049 3.095.300.457 2.462.706.683 Spare parts Bahan bakar dan pelumas 3.551.914.446 2.644.098.033 1.389.941.752 1.043.775.436 Fuel and lubricants Seragam 2.323.291.101 1.767.905.869 1.498.353.799 955.878.114 Uniform Total 9.213.211.908 7.471.392.951 5.983.596.008 4.462.360.233 Total Penyisihan Allowance for inventory persediaan usang 420.706.477 355.723.024 321.717.533 617.289.167 obsolescence Neto 8.792.505.431 7.115.669.927 5.661.878.475 3.845.071.066 Net Manajemen berpendapat bahwa nilai tercatat persediaan pada tanggal 30 April 2014, 31 Desember 2013, 2012 dan 2011 mendekati nilai realisasi neto-nya. Management is of the opinion that the carrying amount of inventories as of April 30, 2014, December 31, 2013, 2012 and 2011, approximates its net realizable value. Tidak terdapat persediaan yang dijaminkan dan diasuransikan. Inventories are not pledged and insured. 517 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 59 10. ASET TETAP 10. FIXED ASSETS Akun ini terdiri dari: This account consists of: 30 April 2014April 30, 2014 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Kepemilikan langsung Direct ownership Armada dan peralatan 5.695.500.366.971 592.116.342.706 210.497.208.057 37.968.930.672 6.115.088.432.292 Fleet and its equipment Non Armada Non Fleet Tanah 365.772.761.801 33.947.124.894 - - 399.719.886.695 Land Bangunan, mess dan pool 100.003.801.257 2.046.560.337 - 6.150.076.984 108.200.438.578 Buildings, mess and pool Kendaraan 12.083.723.443 115.450.000 - 417.749.358 12.616.922.801 Vehicles Peralatan dan perlengkapan 47.319.860.808 4.482.347.705 117.735.657 - 51.684.472.856 Equipment and fixtures Aset dalam penyelesaian 54.587.447.949 54.924.720.964 - 44.536.757.014 64.975.411.899 Construction in-progress Sub-Total 6.275.267.962.229 687.632.546.606 210.614.943.714 - 6.752.285.565.121 Sub-Total Akumulasi Penyusutan Accumulated Depreciation Kepemilikan langsung Direct ownership Armada dan peralatan 1.876.036.965.412 200.925.630.255 153.977.369.774 270.186.895 1.923.255.412.788 Fleet and its equipment Non Armada Non Fleet Bangunan, mess dan pool 23.263.532.243 2.321.044.101 - - 25.584.576.344 Buildings, mess and pool Kendaraan 8.385.719.786 93.677.789 - 270.186.895 8.209.210.680 Vehicles Peralatan dan perlengkapan 26.030.639.599 2.658.919.868 95.935.656 - 28.593.623.811 Equipment and fixtures Sub-Total 1.933.716.857.040 205.999.272.013 154.073.305.430 - 1.985.642.823.623 Sub-Total Nilai Tercatat 4.341.551.105.189 4.766.642.741.498 Carrying Value 31 Desember 2013December 31, 2013 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Kepemilikan langsung Direct ownership Armada dan peralatan 4.658.553.885.620 1.462.889.019.111 424.741.950.788 1.200.586.972 5.695.500.366.971 Fleet and its equipment Non Armada Non Fleet Tanah 79.509.561.489 286.263.200.312 - - 365.772.761.801 Land Bangunan, mess dan pool 79.813.039.528 19.603.215.140 - 587.546.589 100.003.801.257 Buildings, mess and pool Kendaraan 10.644.930.016 238.206.454 - 1.200.586.973 12.083.723.443 Vehicles Peralatan dan perlengkapan 27.977.543.828 19.139.838.781 118.037.125 320.515.324 47.319.860.808 Equipment and fixtures Aset dalam penyelesaian 2.531.753.079 52.963.756.784 - 908.061.914 54.587.447.949 Construction in-progress Sub-Total 4.859.030.713.560 1.841.097.236.582 424.859.987.913 - 6.275.267.962.229 Sub-Total Akumulasi Penyusutan Accumulated Depreciation Kepemilikan langsung Direct ownership Armada dan peralatan 1.743.308.388.515 489.995.840.625 357.488.480.095 221.216.367 1.876.036.965.412 Fleet and its equipment Non Armada Non Fleet Bangunan, mess dan pool 17.367.247.748 5.896.284.495 - - 23.263.532.243 Buildings, mess and pool Kendaraan 8.399.943.263 206.992.890 - 221.216.367 8.385.719.786 Vehicles Peralatan dan perlengkapan 20.389.514.917 5.756.036.805 114.912.123 - 26.030.639.599 Equipment and fixtures Sub-Total 1.789.465.094.443 501.855.154.815 357.603.392.218 - 1.933.716.857.040 Sub-Total Nilai Tercatat 3.069.565.619.117 4.341.551.105.189 Carrying Value 31 Desember 2012December 31, 2012 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Kepemilikan langsung Direct ownership Armada dan peralatan 3.710.066.860.495 1.037.746.742.546 90.095.556.343 835.838.922 4.658.553.885.620 Fleet and its equipment Non Armada Non Fleet Tanah 108.391.386.486 50.607.964.433 79.489.789.430 - 79.509.561.489 Land Bangunan, mess dan pool 96.971.503.968 18.522.782.822 35.681.247.262 - 79.813.039.528 Buildings, mess and pool Kendaraan 11.429.762.066 272.652.727 221.645.855 835.838.922 10.644.930.016 Vehicles Peralatan dan perlengkapan 22.800.428.526 5.332.953.303 155.838.001 - 27.977.543.828 Equipment and fixtures Aset dalam penyelesaian - 2.531.753.079 - - 2.531.753.079 Construction in-progress Sub-Total 3.949.659.941.541 1.115.014.848.910 205.644.076.891 - 4.859.030.713.560 Sub-Total