DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS

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 68 17. UTANG BANK JANGKA PENDEK Lanjutan 17. SHORT-TERM BANK LOANS Continued Pada tanggal 13 Maret 2012 dan 20 Maret 2012, PT Citalaras Cipta Indonesia “CCI” dan PT Julang Oca Permana “JOP”, Entitas Anak, memperoleh pinjaman dari PT Bank Capital Indonesia Tbk “BACA” masing- masing sebesar Rp20 milliar. Pinjaman tersebut digunakan CCI dan JOP untuk membiayai modal kerjanya. Fasilitas ini masing-masing dikenakan bunga pinjaman sebesar 14 per tahun. On March 13, 2012 and March 20, 2012, PT Citalaras Cipta Indonesia “CCI” and PT Julang Oca Permana “JOP”, Subsidiaries, received loans from PT Bank Capital Indonesia Tbk “BACA” amounting to Rp20 billion each. These facilities were used by CCI and JOP to finance their working capital. These facilities bear an interest rate of 14 each per annum. Masing-masing pada tanggal 6 Maret 2013 dan 22 Maret 2013, kedua fasilitas pinjaman tersebut telah diperpanjang dengan jangka waktu yang sama dan akan jatuh tempo dalam waktu satu tahun. Pada tanggal laporan posisi keuangan, CCI dan JOP sedang dalam proses memperpanjang fasilitas pinjaman tersebut. On March 6, 2013 and March 22, 2013, respectively, both of the loan facilities were extended with the same interest rate and will mature in one year. As of statements of financial position date, CCI and JOP are in the process of renewing the said facilities. Fasilitas ini dijamin meliputi tanah, termasuk bangunan dan segala sesuatu yang berdiri dan tertanam diatas tanah tersebut yang dimiliki PT Sumbertama Nusapertiwi “SNP”; mesin-mesin dan peralatan yang dimiliki SNP; dan Corporate Guarantee dari SNP. These facilities were secured by land, including buildings and everything built up and planted on the land of PT Sumbertama Nusapertiwi “SNP”; machinery and equipment of SNP; and Corporate Guarantee from SNP. 18. UTANG USAHA - PIHAK KETIGA 18. TRADE PAYABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 2013 2012 Dolar Amerika Serikat United States Dollar JJ Lurgi Engineering M SB 49.588.310 49.588.310 JJ Lurgi Engineering M SB Toyo Engineering Construction 12.784.386 10.142.342 Toyo Engineering Construction PT Wilmar Nabati Indonesia 11.475.097 - PT Wilmar Nabati Indonesia PT Pupuk Hi-kay - 11.697.566 PT Pupuk Hi-kay Lain-lain masing-masing Others each below di bawah Rp 10 miliar 22.033.402 25.023.310 Rp 10 billion Sub-total 95.881.195 96.451.528 Sub-total Rupiah Rupiah PT Lingga Manik 27.714.871 36.405.009 PT Lingga Manik PT Swasti Tunggal Mandiri 18.543.551 16.883.189 PT Swasti Tunggal Mandiri PT Pupuk Hi-kay 13.267.408 - PT Pupuk Hi-kay PT Triroyal Timur Raya 12.877.403 10.900.347 PT Triroyal Timur Raya PT Tazar Guna Mandiri 7.893.178 10.774.910 PT Tazar Guna Mandiri PT Nusa Indonesia 3.250.280 19.109.035 PT Nusa Indonesia Lain-lain masing-masing di bawah Others each below Rp 10 miliar 153.701.907 145.560.189 Rp 10 billion Sub-total 237.248.598 239.632.679 Sub-total Total 333.129.793 336.084.207 Total Utang usaha merupakan utang untuk pembelian bahan baku, bahan kimia, pupuk, suku cadang dan peralatan lainnya. Trade payables represent payables for purchases of raw materials, chemicals, fertilizers, spareparts and other equipment. 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 69 18. UTANG USAHA - PIHAK KETIGA Lanjutan 18. TRADE PAYABLES - THIRD PARTIES Continued Rincian umur utang usaha dihitung sejak tanggal faktur adalah sebagai berikut: The details of the aging schedule for trade payables, which are determined by reference to the dates of invoices, were as follows: 2013 2012 Sampai dengan 30 hari 19.893.250 37.189.023 Up to 30 days 31 hari sampai 60 hari 5.716.933 128.584.579 31 days to 60 days 61 hari sampai 90 hari 9.946.372 14.142.048 61 days to 90 days Lebih dari 90 hari 297.573.238 156.168.557 More than 90 days Total 333.129.793 336.084.207 Total 19. BEBAN MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of: 2013 2012 Bunga 436.537.729 214.077.267 Interest Pembelian 46.450.389 34.769.066 Purchases Gaji, upah dan tunjangan 22.748.247 38.661.115 Salaries, wages and allowances Dana pensiun 17.754.793 11.526.351 Pension fund Jasa profesional 6.578.334 2.202.606 Professional fees Lain-lain masing-masing di bawah Others each below Rp5 miliar 116.741.270 94.251.144 Rp5 billion Total 646.810.762 395.487.549 Total 20. UTANG DIVIDEN 20. DIVIDENDS PAYABLE Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 14 Juni 2012, pemegang saham Perusahaan menyetujui pembagian dividen tunai tahun buku 2011, yaitu sebesar 8,38 dari laba neto atau Rp4,51 angka penuh setiap saham. Based on the Company’s Annual Shareholders’ General Meeting held on June 14, 2012, the Company’s shareholders approved the distribution of profit as cash dividends of 2011, which represented 8.38 of net income or Rp4.51 full amount per share. Rincian utang dividen pada tanggal 31 Desember 2013 dan 2012, adalah sebagai berikut: As of December 31, 2013 and 2012, the details of dividends payable are as follows: 2013 2012 Terutang sejak: Outstanding since: Tahun 2012 54.902 54.902 Year 2012 Tahun 2009 1.561.366 1.561.366 Year 2009 1.616.268 1.616.268