SHORT-TERM BANK AND FINANCIAL INSTITUTION LOANS continued UTANG USAHA - PIHAK KETIGA TRADE PAYABLES – THIRD PARTIES

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 83 20. UTANG USAHA - PIHAK KETIGA lanjutan 20. TRADE PAYABLES – THIRD PARTIES continued 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Lain-lain masing-masing di bawah Rp 2 miliar 88.257.881.117 107.687.578.508 Others each below of Rp 2 billion Jumlah 206.628.580.724 181.171.057.178 Total Rincian utang usaha berdasarkan umur utang adalah sebagai berikut: The summary of aging schedule of trade payables is as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Sampai dengan 60 hari 62.281.437.296 54.608.098.250 Up to 60 days 61 hari sampai 90 hari 9.988.554.902 8.757.922.282 61 days to 90 days Lebih dari 90 hari 134.358.588.526 117.805.036.646 More than 90 days Jumlah 206.628.580.724 181.171.057.178 Total Seluruh utang usaha dalam mata uang Rupiah. All of the Group’s trade payables are denominated in Rupiah. 21. UTANG LAIN-LAIN 21. OTHER PAYABLES Akun ini terdiri dari: This account consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pihak ketiga: Third parties: PT Amerasia International 58.333.333.333 58.333.333.333 PT Amerasia International Nomura Singapore Ltd. 43.646.104.429 43.563.901.645 Nomura Singapore Ltd. Pemilik unit Pullman Bali Unit owners of Pullman Bali Legian Nirwana Hotel 21.578.428.441 27.912.329.867 Legian Nirwana Hotel PT DMS Cipta Pesona 15.069.000.000 15.069.000.000 PT DMS Cipta Pesona PT Lintasindo Operator 10.826.597.714 10.987.579.553 PT Lintasindo Operator PT Arthatama Duta Lestari 9.349.486.292 9.349.486.292 PT Arthatama Duta Lestari Acuatico Pte. Ltd. 2.665.325.000 2.665.325.000 Acuatico Pte. Ltd. PT Bintang Sakti Mandiri 2.500.000.000 - PT Bintang Sakti Mandiri Khronos Partner Ltd. 1.000.000.000 2.109.147.993 Khronos Partner Ltd. PT Triniti Agung Sentosa - 4.750.000.000 PT Triniti Agung Sentosa Lain-lain masing-masing di bawah Rp 2 miliar 39.249.769.255 93.228.956.412 Others each below of Rp 2 billion Jumlah pihak ketiga 204.218.044.464 267.969.060.095 Total third parties Pihak berelasi: Related parties: Lain-lain masing-masing di bawah Rp 2 miliar 499.735.855 499.735.855 Others each below of Rp 2 billion Jumlah 204.717.780.319 268.468.795.950 Total Utang lain-lain kepada PT Amerasia International merupakan utang sehubungan dengan pemberian modal kerja kepada PT Graha Andrasentra Propertindo, Entitas Anak. Transaksi ini dikenakan tingkat suku bunga sebesar 12 per tahun dan akan jatuh tempo pada bulan Mei 2014. Perjanjian ini telah diperpanjang kembali sampai dengan 21 Mei 2015. Other payables to PT Amerasia International represents working capital loans for PT Graha Andrasentra Propertindo, a Subsidiary. This loan bear interest rate of 12 and will be due on May 2014. Until the date of financial report, the addendum is still in process. This agreement has been extended until May 21, 2015. Utang lain-lain kepada PT DMS Cipta Pesona merupakan uang muka penjualan kepemilikan saham PT Samudra Asia Nasional SAN, Entitas Anak, di PT Bakrie Nirwana Semesta lihat Catatan 4 butir h dan 43 butir j. Other payables to PT DMS Cipta Pesona represents advance on sale of shares ownership of PT Samudra Asia Nasional SAN, a Subsidiary, in PT Bakrie Nirwana Semesta see Notes 4 point h and 43 point j. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 84 21. UTANG LAIN-LAIN lanjutan 21. OTHER PAYABLES continued Utang lain-lain kepada Nomura Singapore Ltd., Khronos Partner Ltd., PT Lintasindo Operator dan PT Arthatama Duta Lestari merupakan utang Entitas Induk yang berasal dari pengalihan kewajiban pembayaran dari PT Bakrie Infrastructure, Entitas Anak, ke Entitas Induk sehubungan dengan divestasi PT Bakrie Toll Road. Other payables to Nomura Singapore Ltd., Khronos Partner Ltd., PT Lintasindo Operator and PT Arthatama Duta Lestari represents payable of the Company which was derived from the transfer of payment obligations from PT Bakrie Infrastructure, a Subsidiary, to the Company in connection with the divestment of PT Bakrie Toll Road. Pada tanggal 30 September 2014 dan 31 Desember 2013, utang lain-lain - lain-lain terutama merupakan utang kontraktor atas retensi PT Bakrie Swasakti Utama, Entitas Anak. As of September 30, 2014 and December 31, 2013, other payables - other mainly represents contractor payables from retention of PT Bakrie Swasakti Utama, a Subsidiary. Rincian utang lain-lain berdasarkan mata uang adalah sebagai berikut: Detail of other payables based on currencies are as follows: 30 September 2014 31 Desember 2013 September 31, 2014 December 31, 2013 Rupiah 161.071.675.890 220.851.482.457 Rupiah Dolar Amerika Serikat 43.646.104.429 47.617.313.493 United States Dollar Jumlah 204.717.780.319 268.468.795.950 Total 22. BIAYA MASIH HARUS DIBAYAR 22. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pengembangan tanah, bangunan Development of land, buildings dan prasarana 45.254.973.235 50.357.607.695 and infrastructure Pajak dan denda pajak 23.999.893.086 1.136.107.598 Taxes and penalties Taksiran biaya fasilitas umum Estimated public and social dan sosial 15.932.135.886 39.455.052.872 facilities expenses Honorarium tenaga ahli 8.878.573.020 9.471.708.020 Professional fees Pembebasan tanah 2.835.299.708 58.069.860.950 Land acquisition Taksiran biaya penyelesaian proyek 2.767.664.906 - Estimated project finalization expenses Bunga pinjaman lihat Catatan 19 dan 26 1.666.460.856 4.230.751.694 Interest see Notes 19 and 26 Denda keterlambatan - 36.595.397.557 Penalty fees Lain-lain masing-masing di bawah Rp 2 miliar 25.827.990.182 47.883.335.667 Others each bellow of Rp 2 billion Jumlah 127.162.990.879 247.199.822.053 Total Pembebasan tanah yang masih harus dibayar merupakan biaya-biaya yang masih harus dibayarkan PT Superwish Perkasa SP, Entitas Anak, kepada pihak ketiga sehubungan dengan pembebasan tanah enclave milik SP, seperti biaya perbaikan mushola, biaya pekerjaan dan relokasi tanah, pembelian material, biaya pemagaran, pembayaran sisa retensi dan biaya-biaya lainnya. Accrued land acquisition represents expenses that have to be paid by PT Superwish Perkasa SP, a Subsidiaries, to third parties in connection with enclave land acquisition, such as mushala maintenance expense, working and relocation expense, purchase of material, fencing expense, retention and other expenses. Pengembangan tanah, bangunan dan prasarana yang masih harus dibayar merupakan estimasi dari pengembangan proyek Perumahan Bogor Nirwana Residence. Accrued development of land, buildings and infrastructure represents estimated cost for development project of housing estate in Bogor Nirwana Residence.