Segment Information Summary of Significant Accounting and Financial Reporting Policies Continued

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 37 - 5. Persediaan 5. Inventories Akun ini terdiri dari: This account consists of: 2009 2008 Rp 000 Rp 000 Stearin 34.658.692 43.508.610 Stearine Minyak inti sawit 32.149.145 29.182.166 Palm kernel oil Minyak sawit 24.406.862 49.765.877 Crude palm oil Minyak goreng sawit 14.246.976 10.078.374 Palm cooking oil Minyak kelapa 13.253.493 11.691.853 Crude coconut oil Inti sawit 12.295.446 4.301.659 Palm kernel Sabun 11.141.490 17.303.883 Soap Bahan kimia 5.769.622 2.607.115 Chemicals Bungkil sawit 5.746.620 1.012.127 Palm expeller Vetsil sawit 4.060.086 10.565.139 Palm free fatty acid Bahan baku lainnya 3.141.326 2.918 Other raw materials Refined, Bleached and Deodorized Palm Oil Refined, Bleached and Deodorized Palm Oil RBDPO 752.523 48.578 RBDPO Bungkil kelapa 63.114 63.094 Copra expeller Minyak limbah - 1.500 Wasted oil Bahan pembantu: Indirect materials: Suku cadang 26.644.042 24.073.528 Spare parts Pupuk dan obat-obatan 15.534.269 25.624.744 Fertilizers and medicines Bahan pembungkus 7.722.616 9.640.032 Packaging Bahan bakar dan pelumas 6.650.929 7.899.660 Fuel and oil Lain-lain 29.608.369 12.462.405 Others Jumlah 247.845.620 259.833.262 Total Dikurangi penyisihan: Less allowances for: Penurunan nilai persediaan 287.041 558.987 Decline in value of inventories Persediaan usang 488.078 401.225 Inventory obsolescence Jumlah 775.119 960.212 Total Jumlah - Bersih 247.070.501 258.873.050 Net Manajemen berpendapat bahwa penyisihan atas penurunan nilai persediaan dan penyisihan persediaan usang yang telah dibentuk adalah cukup untuk menutup kemungkinan kerugian atas penurunan nilai persediaan dan timbulnya persediaan usang. Management believes that the allowances for decline in value and obsolescence of inventories are adequate to cover possible losses on decline in value and obsolescence of inventories, and management believes that the carrying value of inventories represent their net realizable values. Persediaan telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan sebagai berikut: Inventories are insured with third parties against losses from fire, theft and other possible risks with insurance coverages as follows: Ekuivalen Ekuivalen Equivalent in Equivalent in Rp 000 Rp 000 PT Asuransi Jaya Proteksi Rp 472.170.000 472.170.000 Rp 317.700.000 317.700.000 PT Asuransi Central Asia Rp 20.000.000 20.000.000 Rp 25.000.000 25.000.000 PT Asuransi Raksa Pratikara Rp - - Rp 80.681.283 80.681.283 PT Asuransi Allianz Utama Indonesia US - - US 12.000 131.400.000 2009 Mata uang asal 2008 Original currency 000 Mata uang asal Original currency 000 PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 38 - 5. Persediaan Lanjutan 5. Inventories Continued Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian dari aset yang dipertanggungkan. Management believes that the insurance coverages are adequate to cover possible losses that might arise from such risks on the assets insured. 41,46 dan 55,99 dari jumlah persediaan masing-masing digunakan sebagai jaminan atas hutang bank pada tahun 2009 dan 2008 Catatan 17, 19, 38.d, 38.e, 38.g dan 38.i. Inventories representing 41.46 and 55.99 of the total inventories as of December 31, 2009 and 2008, respectively, are used as collateral on bank loans Notes 17, 19, 38.d, 38.e 38.g and 38.i. Bahan baku dan bahan pembantu tertentu dibeli dari pemasok yang merupakan pihak yang mempunyai hubungan istimewa Catatan 36. Certain raw materials and indirect materials were purchased from related party suppliers Note 36.

6. Pajak Dibayar Dimuka

6. Prepaid Taxes

2009 2008 Rp 000 Rp 000 Pajak Pertambahan Nilai - bersih 73.045.535 57.088.503 Value Added Tax - net Pajak penghasilan Income taxes Pasal 22 745.614 792.054 Article 22 Pasal 23 1.534.913 2.271.163 Article 23 Jumlah 75.326.062 60.151.720 Total

7. Aset Lancar – Lain-lain

7. Other Current Assets

2009 2008 Rp 000 Rp 000 Uang muka pembelian suku cadang 22.032.425 6.026.202 Advances for purchase of spareparts Advances for purchase of property, plant Uang muka pembelian aset tetap 17.279.692 31.187.880 and equipment Setoran jaminan 10.181.333 10.433.586 Guarantee deposits Uang muka pembelian pupuk 5.538.401 9.705.000 Advances for purchase of fertilizers Lain-lain 13.713.633 18.142.086 Others Jumlah 68.745.484 75.494.754 Total Setoran jaminan ditempatkan sehubungan dengan setoran jaminan fasilitas modal kerja dari Natixis Catatan 17, bank garansi yang diterbitkan oleh PT Bank Mandiri Persero Tbk Catatan 38.d serta LC yang diterbitkan oleh PT Bank Internasional Indonesia Tbk Catatan 38.g, PT Bank CIMB Niaga Tbk Catatan 38.h dan Standard Chartered Bank Catatan 38.i. Guarantee deposits are placed in relation to guarantee by the Company of working capital loan from Natixis Note 17, bank guarantee issued by PT Bank Mandiri Persero Tbk Note 38.d and LC issued by PT Bank Internasional Indonesia Tbk Note 38.g, PT Bank CIMB Niaga Tbk Note 38.h and Standard Chartered Bank Note 38.i. Lain-lain termasuk uang muka pengurusan tanah. Others include advances for land acquisition. Transaksi dengan pihak yang mempunyai hubungan istimewa dilaksanakan dengan syarat dan kondisi yang sama sebagaimana bila dilaksanakan dengan pihak ketiga. Transactions with related parties were done under similar terms and conditions as those done with third parties.