ACQUISITIONS OF SUBSIDIARIES continued

507 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

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consists of: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Kas 8.742.719.079 6.672.127.655 4.658.621.259 2.468.340.287 Cash on hand Kas di bank Cash in banks Rupiah Rupiah Pihak Ketiga Third Parties PT Bank OCBC NISP Tbk 26.362.157.309 29.295.691.599 34.430.334.031 14.852.655.109 PT Bank OCBC NISP Tbk PT Bank Central Asia Tbk 21.443.612.114 14.795.987.608 4.311.910.856 11.062.473.331 PT Bank Central Asia Tbk PT Bank Bukopin Tbk 14.828.198.064 23.053.037.347 18.826.550.102 9.292.988.526 PT Bank Bukopin Tbk PT Bank CIMB Niaga Tbk 4.210.148.570 3.389.784.156 6.168.501.311 3.895.171.036 PT Bank CIMB Niaga Tbk PT Bank ANZ Indonesia 1.740.894.139 1.843.004.059 714.676.754 185.186.932 PT Bank ANZ Indonesia PT Bank Mandiri Persero Tbk 1.445.412.907 2.095.794.839 3.760.173.087 1.295.545.080 PT Bank Mandiri Persero Tbk Citibank N.A. 1.322.546.952 1.809.445.217 1.413.594.402 456.338.242 Citibank N.A. PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 958.168.496 743.112.869 725.478.024 1.076.336.052 Persero Tbk PT Bank Danamon PT Bank Danamon Indonesia Tbk 863.206.499 698.558.679 - - Indonesia Tbk PT Bank ICBC Indonesia 690.709.953 832.399.086 955.215.577 326.424.929 PT Bank ICBC Indonesia PT BPD Jawa Barat PT BPD Jawa Barat dan Banten Tbk 646.968.690 1.478.833.539 746.118.774 483.775.468 dan Banten Tbk Standard Chartered Standard Chartered Bank Indonesia 591.897.876 396.640.839 751.932.910 646.382.695 Bank Indonesia PT Bank Maybank Syariah PT Bank Maybank Syariah Indonesia 540.327.398 540.567.398 553.269.128 122.601.685 Indonesia The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Limited 501.594.801 1.541.031.453 873.631.047 202.977.364 Banking Corporation Limited PT Bank Tabungan Negara PT Bank Tabungan Negara Persero Tbk 425.643.265 561.459.508 525.844.178 569.211.908 Persero Tbk PT Bank Permata Tbk 300.189.193 60.480.031 203.727.665 291.915.521 PT Bank Permata Tbk PT Bank Internasional PT Bank Internasional Indonesia Tbk 251.599.683 251.015.426 463.547.823 251.748.385 Indonesia Tbk PT Bank DBS Indonesia 140.269.127 53.637.671 133.969.688 - PT Bank DBS Indonesia PT Bank UOB Indonesia 66.025.778 66.029.145 89.637.440 78.620.543 PT Bank UOB Indonesia Dolar AS US Dollar Pihak Ketiga Third Party PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk 30 April 2014: AS201.955 April 30, 2014: US201,955 31 Des. 2013: AS357.503 Dec. 31, 2013: US357,503 31 Des. 2012: AS2.693 2.328.949.672 4.357.606.261 26.042.857 - Dec. 31, 2012: US2,693 Deposito Berjangka Time Deposits Rupiah Rupiah Pihak Ketiga Third Parties PT Bank OCBC NISP Tbk 198.248.159.485 113.456.915.509 428.660.694.290 209.005.910.696 PT Bank OCBC NISP Tbk PT Bank Central Asia Tbk 48.296.081.433 39.250.218.419 39.250.218.419 - PT Bank Central Asia Tbk PT Bank Bukopin Tbk 4.741.067.604 18.129.696.433 31.010.288.902 131.845.380.387 PT Bank Bukopin Tbk PT Bank CIMB Niaga Tbk - - - 7.413.332.981 PT Bank CIMB Niaga Tbk Dolar AS US Dollar Pihak Ketiga Third Party PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk 30 April 2014 ; AS890.798 April 30, 2014 : US890,798 31 Des. 2013: AS139.697 Dec. 31, 2013: US139,697 31 Des. 2012: AS1.134.599 Dec. 31, 2012: US1,134,599 31 Des. 2011: AS63.911 10.272.677.116 1.702.765.118 10.971.571.977 579.547.669 Dec. 31, 2011: US63,911 Euro Eropa European Euro Pihak Ketiga Third Party PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk 31 Des. 2011: Euro85.588 - - - 1.006.749.282 Dec. 31, 2011: Euro85,588 Total 349.959.225.203 267.075.839.864 590.225.550.501 397.409.614.108 Total Tingkat bunga dari deposito berjangka adalah sebagai berikut: Interest rates on time deposits are as follows: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Rupiah 4 - 7,50 4 - 7,50 4 - 6 5,50 - 8,00 Rupiah Dolar AS 1,25 1,25 1,25 1,25 - 1,50 US Dollar Euro Eropa - - - 0,25 European Euro Pada tanggal 30 April 2014, 31 Desember 2013, 2012 dan 2011, tidak terdapat kas dan setara kas yang tidak dapat digunakan oleh Grup. As of April 30, 2014, December 31, 2013, 2012 and 2011, the Group has no cash and cash equivalents restricted for use. 508 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

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Rincian piutang usaha berdasarkan pelanggan adalah sebagai berikut: Details of trade receivables by customers are as follows: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Pihak Ketiga Third Parties Jakarta International School 11.153.298.492 5.432.464.377 6.072.539.365 3.475.118.437 Jakarta International School PT Huawei Tech Investment 10.820.310.902 9.416.046.665 5.721.782.743 3.738.550.961 PT Huawei Tech Investment British International School 4.380.023.606 3.856.265.716 1.542.442.808 1.211.758.475 British International School PT Schlumberger Geophysics PT Schlumberger Geophysics Nusantara 3.616.651.818 3.930.791.864 2.191.731.362 1.665.260.688 Nusantara PT Bank OCBC NISP Tbk 2.258.775.840 12.662.788.712 454.695.684 - PT Bank OCBC NISP Tbk PT Pama Persada Nusantara 1.657.073.510 552.313.801 1.168.711.421 1.805.229.834 PT Pama Persada Nusantara PT Samsung Electronics Indonesia 1.649.940.773 771.840.036 1.199.069.901 721.095.000 .:B;4 920A?;60;1;26. PT Bank Mandiri Persero Tbk 1.580.646.275 1.659.460.758 - - PT Bank Mandiri Persero Tbk The Hongkong And Shanghai The Hongkong And Shanghai Banking Corporation Limited 1.575.113.121 1.299.261.832 739.406.406 537.517.406 Banking Corporation Limited PT Karyamegah Adijaya 1.307.157.737 888.848.991 1.112.900.942 981.422.123 PT Karyamegah Adijaya PT Mulia Intan Lestari 1.305.383.822 999.716.892 1.438.517.172 781.014.783 PT Mulia Intan Lestari PT Plaza Indonesia PT Plaza Indonesia Realty Tbk 1.288.412.851 1.251.883.858 667.944.113 703.167.239 Realty Tbk PT Jaya Mandarin Agung 1.253.774.401 956.658.664 925.936.500 371.916.000 PT Jaya Mandarin Agung PT Ritz Carlton Indonesia 1.199.671.517 1.005.041.757 349.829.692 302.168.379 PT Ritz Carlton Indonesia PT Holcim Indonesia Tbk 1.073.031.107 738.926.030 - - PT Holcim Indonesia Tbk PT Dowell Anadrill PT Dowell Anadrill Schlumberger 1.034.739.260 1.243.624.326 446.920.994 460.880.249 Schlumberger PT Swadharma Kerry Satya 1.022.569.802 767.948.387 - - PT Swadharma Kerry Satya PT Nusantara Termal Coal 915.664.723 1.196.164.992 198.850.994 - PT Nusantara Termal Coal PT Weatherford Indonesia 839.226.149 364.646.663 1.091.570.506 537.712.500 PT Weatherford Indonesia Standard Chartered Bank Standard Chartered Bank Indonesia 790.294.481 1.417.037.659 526.041.626 648.012.160 Indonesia Lain-lain masing-masing Others each below dibawah Rp1 miliar 107.155.028.024 109.044.893.611 24.167.613.028 18.715.217.127 Rp1 billion Sub-total 157.876.788.211 159.456.625.591 50.016.505.257 36.656.041.361 Sub-total Dikurangi: Cadangan kerugian Less: Allowance for impairment penurunan nilai piutang 686.813.724 568.803.724 821.294.815 2.173.748.794 loss on receivables Neto 157.189.974.487 158.887.821.867 49.195.210.442 34.482.292.567 Net Pihak Berelasi Catatan 8 5.305.001.683 5.839.541.646 17.107.411.709 12.905.475.645 Related Parties Note 8 Total 162.494.976.170 164.727.363.513 66.302.622.151 47.387.768.212 Total Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut: Movement of allowance for impairment loss on receivables: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Saldo awal periodetahun 568.803.724 821.294.815 2.173.748.794 1.914.784.219 Balance at beginning of periodyear Cadangan selama periodetahun Provision during the berjalan 118.360.000 385.436.225 309.908.977 895.680.591 periodyear Penghapusan piutang 350.000 637.927.316 1.662.362.956 636.716.016 Written-off receivables Saldo akhir periodetahun 686.813.724 568.803.724 821.294.815 2.173.748.794 Balance at end of periodyear Rincian berdasarkan mata uang adalah sebagai berikut: Details by currency are as follows: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Rupiah 149.168.668.562 156.269.737.366 59.708.902.946 49.561.517.006 Rupiah Dolar Amerika Serikat United States Dollar 30 Apr. 2014:AS1.215.151; Apr. 30, 2014: US1,215,151; 31 Des. 2013:AS740.539; Dec. 31, 2013: US740,539; 31 Des. 2012: AS766.806 14.013.121.332 9.026.429.871 7.415.014.020 - Dec. 31, 2012: US766,806 Total 163.181.789.894 165.296.167.237 67.123.916.966 49.561.517.006 Total