PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS

PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain 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 102 36. INFORMASI SEGMEN Lanjutan 36. SEGMENT INFORMATION continued Sawit dan turunannya Karet palm oil and Oleo Eliminasi Konsolidasian Rubber derivatives Oleo Elimination Consolidated 2013 ASET SEGMEN SEGMENT ASSETS K e b u n 738.492.472 2.387.148.474 - 509.164.576 2.616.476.370 Plantations Mesin dan peralatan 155.421.850 442.165.903 4.884.607.400 1.547.010.544 7.029.205.697 Machinery and equipment Investasi pada Entitas asosiasi Investments in associates dan efek ekuitas 6.835.868.086 756.158.845 1.223.509.150 8.513.000.742 302.535.339 and equity securities Aset tidak dapat dialokasi - - - - 8.067.119.826 Unallocated assets TOTAL ASET 7.729.782.408 3.585.473.222 6.108.116.550 7.475.154.774 18.015.337.232 TOTAL ASSETS LIABILITAS DAN SEGMENT LIABILITIES EKUITAS SEGMEN AND EQUITY Liabilitas jangka pendek 2.063.063.983 4.223.811.952 1.258.310.743 1.185.792.356 6.359.394.322 Current liabilities Liabilitas tidak dapat dialokasi - - - - 6.788.743.466 Unallocated liabilites - - - - 4.867.199.444 Equity TOTAL LIABILITAS TOTAL LIABILITIES DAN EKUITAS 2.063.063.983 4.223.811.952 1.258.310.743 1.185.792.356 18.015.337.232 AND EQUITY Sawit dan turunannya Karet palm oil and Oleo Eliminasi Konsolidasian Rubber derivatives Oleo Elimination Consolidated OPERASI YANG DILANJUTKAN CONTINUING OPERATIONS PENJUALAN NETO NET SALES Penjualan pihak eksternal 777.448.527 1.798.245.627 303.124.826 393.389.093 2.485.429.887 External parties sales BEBAN POKOK PENJUALAN COST OF SALES Pihak Eksternal 401.218.909 1.355.868.598 359.465.809 379.789.220 1.736.764.096 External parties Hasil RESULTS Hasil Segmen 376.229.618 442.377.029 56.340.983 13.599.873 748.665.791 Segment results Beban Penjualan 47.297.339 Selling expense Beban administrasi 340.579.013 Administrative expense Beban keuangan 553.701.443 Finance costs Rugi penurunan nilai aset tetap 426.789.482 Impairment loss of fixed assets Rugi selisih kurs - Neto 201.297.624 Loss on foreign exchange – Net Rugi penghapusan proyek Loss on written-off pengembangan usaha 93.446.056 business development project Rugi penghapusan tanaman Loss on written-off perkebunan 3.242.808 plantations Lain-lain - Neto 52.450.390 Miscellaneous – Net RUGI SEBELUM LOSS BEFORE BEBAN PAJAK PENGHASILAN 970.138.364 INCOME TAX EXPENSE BEBAN PAJAK PENGHASILAN 25.289.743 INCOME TAX EXPENSE RUGI NETO TAHUN BERJALAN NET LOSS FOR THE DARI OPERASI YANG YEAR FROM CONTINUING DILANJUTKAN 944.848.621 OPERATIONS OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS RUGI NETO TAHUN BERJALAN NET LOSS FOR THE DARI OPERASI YANG YEAR FROM DISCONTINUED DIHENTIKAN 122.750.156 OPERATIONS RUGI NETO TAHUN NET LOSS FOR THE BERJALAN 1.067.598.777 YEAR Total rugi Total other komprehensif lain 30.942.078 comprehensive loss TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE TAHUN BERJALAN 1.098.540.855 LOSS FOR THE YEAR ASET SEGMEN SEGMENT ASSETS K e b u n 722.372.519 2.488.609.820 - 21.781.602 3.232.763.941 Plantations Mesin dan peralatan 160.997.141 612.522.203 4.355.913.213 1.560.532.006 6.689.964.563 Machinery and equipment Investasi pada efek ekuitas Investments in equity 8.880.091.592 110.750.984 193.455.855 8.881.763.092 302.535.339 securities Aset tidak dapat dialokasi - - - - 8.758.068.209 Unallocated assets TOTAL ASET 9.763.461.252 3.211.883.007 4.549.369.068 7.299.449.484 18.983.332.052 TOTAL ASSETS 2012 PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain 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 103 36. INFORMASI SEGMEN Lanjutan 36. SEGMENT INFORMATION continued Sawit dan turunannya Karet palm oil and Oleo Eliminasi Konsolidasian Rubber derivatives Oleo Elimination Consolidated 2012 LIABILITAS DAN SEGMENT LIABILITIES EKUITAS SEGMEN AND EQUITY Liabilitas jangka pendek 2.001.830.520 1.547.928.633 938.840.315 1.487.596.563 3.001.002.905 Current liabilities Liabilitas tidak dapat dialokasi - - - - 8.067.926.339 Unallocated liabilitIes Ekuitas - - - - 7.914.402.808 Equity TOTAL LIABILITAS TOTAL LIABILITIES DAN EKUITAS 2.001.830.520 1.547.928.633 938.840.315 1.487.596.563 18.983.332.052 AND EQUITY Segmen geografis Geographical segment Analisis penjualan berdasarkan wilayah pemasaran adalah sebagai berikut: The analysis of revenues based on market geographical location is as follows: 2013 2012 Domestik 1.682.084.663 1.757.054.571 Domestic Ekspor 394.401.406 728.375.316 Export Total 2.076.486.069 2.485.429.887 Total 37. LIABILITAS BERSYARAT 37. CONTINGENCIES a. Berdasarkan Surat Bupati Kepala Daerah tingkat II Asahan No. 6206671 tanggal 29 Agustus 1996 dan No. 5931146 tanggal 5 Pebruari 1997 mengenai “Pembebasan Tanah dalam Rangka Penataan Kota Kisaran” dan berdasarkan Keputusan Menteri Negara AgrariaKepala Badan Pertahanan Nasional No. 66HGUDA85B51 mengenai perubahan nama pemegang hak dan pemberian perpanjangan hak guna usaha HGU kepada Perusahaan atas tanah di Kabupaten Asahan, ditetapkan bahwa pemegang HGU diwajibkan untuk melepaskan areal tanah perkebunan seluas kurang lebih 1.408 hektar. a. Based on Local Government of Asahan Letter No. 6206671 dated August 29, 1996 and No. 5931146 dated February 5, 1997 concerning “Relinquishment of the Land Rights Concerning the City Design of Kisaran” and based on Agrarian Affairs Minister DecisionNational Agrarian Agency Head No. 66HGUDA85B51 concerning the revision of the rightholder and extension of landrights to the Company on Kabupaten Asahan land, it has been decided that the land rights holder has the obligation to relinquish 1,408 hectares of its plantation land. Selanjutnya, Perusahaan diminta melepas tanah areal HGU Perusahaan seluas 1.408 hektar secara bertahap yang akan digunakan untuk rumah peribadatan, perumahan non-urban, pasar, perdagangan, pendidikan dan lain-lain sesuai dengan Surat Bupati Kepala Daerah Tingkat II Asahan No. 6204157 tanggal 21 September 1999. Sampai dengan tahun 2005, tanah yang telah dialokasikan adalah seluas kurang lebih 44 hektar. Proyeksi potensi kerugian atas pelepasan tanah seluas 1.364 hektar terdiri dari: Furthermore, the Company should relinquish the land right of 1,408 hectares gradually to be developed as places of worship, non-urban residences, traditional markets, trade centers, schools, etc, based on Local Government of Asahan Letter No. 6204157 dated September 21, 1999. Until 2005, the land allocated was 44 hectares. Projection of potential loss on relinquishing land rights of 1,364 hectares consists of: - Perkebunan karet: 873 hektar yang berlokasi di Tanah Raja dan Serbangan dengan potensi kerugian produksi dan pemberian pesangon karyawan masing-masing kurang lebih adalah sebesar 4.768 ton dan Rp2,98 miliar untuk 182 karyawan. - Rubber plantation: 873 hectares located in Tanah Raja and Serbangan with potential loss of production and severance pay of approximately 4,768 tonnes and Rp2.98 billion for 182 employees, respectively.