CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS KAS DAN SETARA KAS

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 53

4. KAS DAN SETARA KAS Lanjutan

4. CASH AND CASH EQUIVALENT Continued

30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Rupiah Rupiah PT Bank Mandiri Persero Tbk 20.985.992 6.861.145 PT Bank Mandiri Persero Tbk PT Bank CIMB Niaga Tbk 20.356.912 27.202.915 PT Bank CIMB Niaga Tbk PT Bank DBS Indonesia 1.708.058 995.586 PT Bank DBS Indonesia PT Bank Rakyat Indonesia Persero Tbk 1.084.175 933.666 PT Bank Rakyat Indonesia Persero Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sumatera Barat 493.802 1.216.702 Sumatera Barat PT Bank Permata Tbk 456.695 102.061 PT Bank Permata Tbk PT Bank Capital Indonesia Tbk 396.589 80.795 PT Bank Capital Indonesia Tbk PT Bank ICBC Indonesia 209.666 264.910 PT Bank ICBC Indonesia PT Bank Internasional Indonesia Tbk 207.349 3.964.602 PT Bank Internasional Indonesia Tbk PT Bank Central Asia Tbk 166.222 166.223 PT Bank Central Asia Tbk PT Bank Sinarmas Tbk 47.504 47.852 PT Bank Sinarmas Tbk PT Bank Negara Indonesia Persero Tbk 37.549 175.643 PT Bank Negara Indonesia Persero Tbk PT Bank Muamalat Indonesia Tbk 20.291 21.291 PT Bank Muamalat Indonesia Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Bengkulu 17.615 17.605 Bengkulu PT Bank Mestika Dharma 4.527 268.946 PT Bank Mestika Dharma PT Bank Bukopin Tbk 209 467 PT Bank Bukopin Tbk Total kas di bank 63.926.043 50.655.123 Total cash in banks Setara kas Cash equivalent Deposito berjangka Time deposit Dolar Amerika Serikat United States Dollar Credit Suisse AG, Cabang Singapura 3.952.364 4.425.952 Credit Suisse AG, Singapore Branch Total 68.452.837 55.595.947 Total Pada tanggal 30 Juni 2015 dan 31 Desember 2014, Kelompok Usaha tidak memiliki kas dan setara kas yang ditempatkan dengan pihak berelasi. As of June 30, 2015 and December 31, 2014, the Group has no cash and cash equivalent placed with related parties. Deposito berjangka merupakan penempatan deposito berjangka dengan kisaran suku bunga antara 0,03 - 0,05 per tahun masing-masing pada tanggal 30 Juni 2015 dan 31 Desember 2014. Time deposit represents placement which bears interest rate of 0.03 - 0.05 per annum as of June 30, 2015 and December 31, 2014, respectively. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 54 5. PIUTANG USAHA – PIHAK KETIGA 5. TRADE RECEIVABLES – THIRD PARTIES Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Dolar Amerika Serikat United States Dollar Welcome Trading Co. Pte., Ltd. 24.084.151 14.956.328 Welcome Trading Co. Pte., Ltd. Spectrum International Pte., Ltd. 15.661.505 11.827.081 Spectrum International Pte., Ltd. Lain-lain masing-masing Others each below di bawah Rp10 miliar 51.389.492 55.575.509 Rp10 billion Sub-total 91.135.148 82.358.918 Sub-total Dikurangi penyisihan Less allowance for impairment kerugian penurunan nilai 25.194.506 25.194.506 losses Dolar Amerika Serikat – Neto 65.940.642 57.164.412 United States Dollar – Net Rupiah Rupiah PT Intan Surya Pratama 316.633.619 314.565.679 PT Intan Surya Pratama PT Kana Jaya Mandiri 26.332.260 26.332.260 PT Kana Jaya Mandiri PT Garuda Mas Perkasa 17.299.195 17.299.195 PT Garuda Mas Perkasa PT Wilmar Nabati Indonesia 14.611.139 16.066.530 PT Wilmar Nabati Indonesia PT Sri Sumatera Sejahtera 13.808.959 13.808.959 PT Sri Sumatera Sejahtera Lain-lain masing-masing Others each below di bawah Rp10 miliar 38.710.601 37.395.539 Rp10 billion Sub-total 427.395.773 425.468.162 Sub-total Dikurangi penyisihan Less allowance for impairment kerugian penurunan nilai 358.473.805 358.473.805 losses Rupiah – Neto 68.921.968 66.994.357 Rupiah – Net Piutang Usaha Trade Receivables Pihak Ketiga – Neto 134.862.610 124.158.769 Third Parties – Net Analisis umur piutang usaha dari pihak ketiga adalah sebagai berikut: The aging analysis of trade receivables from third parties is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Sampai dengan 30 hari 25.895.015 46.628.043 Up to 30 days 31 hari sampai 60 hari 18.390.246 2.615.412 31 days to 60 days 61 hari sampai 90 hari 25.548.396 9.663.246 61 days to 90 days Lebih dari 90 hari 448.697.264 448.920.379 Over than 90 days Total 518.530.921 507.827.080 Total Dikurangi penyisihan Less allowance kerugian penurunan nilai 383.668.311 383.668.311 for impairment losses Neto 134.862.610 124.158.769 Net