LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 108

38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan

38. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued

Risiko Valuta Asing Foreign Exchange Risk Risiko valuta asing timbul karena Kelompok Usaha melakukan transaksi dalam suatu mata uang selain mata uang fungsionalnya. Kebijakan Kelompok Usaha adalah, jika mungkin, untuk menyelesaikan kewajiban dalam mata uang fungsionalnya dengan kas yang dihasilkan dari operasi sendiri dalam mata uang tersebut. Ketika Kelompok Usaha memiliki kewajiban dalam suatu mata uang selain mata uang fungsionalnya dan tidak memiliki cadangan mata uang yang cukup untuk menyelesaikannya, kas telah didalam mata uang yang diinginkan, jika mungkin, ditransfer dari pihak berelasi lain. Foreign exchange risk arises because the Company enters into transactions denominated in a currency other than its functional currency. It is the Group policy, where possible, to settle liabilities denominated in its functional currency with the cash generated from its own operations in that currency. Where the Group has liabilities denominated in a currency other than its functional currency and have insufficient reserves of that currency to settle them, cash already denominated in that currency will, where possible, be transferred from elsewhere within the related parties. Pada tanggal 31 Desember 2013 dan 2012, aset dan liabilitas moneter Kelompok Usaha dalam mata uang asing adalah sebagai berikut: As of December 31, 2013 and 2012, the Group’s monetary assets and liabilities in foreign currency are as follows: Mata uang asing angka Setara penuhForeign Rupiah currency Equivalent in Full amount Rupiah Aset Assets Kas dan Setara kas USD 5.150.728 62.782.227 Cash and cash equivalents EUR 14.909 250.802 Piutang Usaha USD 11.514.073 140.345.036 Trade receivables Total aset moneter dalam USD 16.664.801 203.127.263 Total monetary assets denominated mata uang asing EUR 14.909 250.802 in foreign currencies Liabilitas Liabilities Utang usaha – Pihak ketiga USD 7.866.207 95.881.195 Trade payables – Third parties Beban masih harus dibayar USD 35.814.072 436.537.729 Accrued expenses Pinjaman jangka panjang USD 757.260.726 9.230.250.989 Long-term bank loans Total liabilitas moneter dalam Total monetary liabilities mata uang asing USD 800.941.005 9.762.669.913 denominated in foreign currencies Total liabilitas moneter dalam Total monetary liabilities denominated mata uang asing – Neto 9.559.291.848 in foreign currencies – Net 2013 Mata uang asing angka Setara penuhForeign Rupiah currency Equivalent in Full amount Rupiah Aset Assets Kas dan Setara kas USD 6.326.990 61.181.989 Cash and cash equivalents EUR 16 199.761 Piutang Usaha USD 14.266.865 137.960.589 Trade receivables Total aset moneter dalam USD 20.593.855 199.142.578 Total monetary assets denominated mata uang asing EUR 16 199.761 in foreign currencies 2012 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 109

38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan