PIUTANG USAHA TRADE RECEIVABLES

The original financial statements included herein are in the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 5. PIUTANG USAHA lanjutan 5. TRADE RECEIVABLES continued Berdasarkan hasil penelaahan terhadap piutang usaha pada akhir periode pelaporan, manajemen berpendapat bahwa tidak diperlukan cadangan penurunan nilai pada tanggal 31 Desember 2012, 2011 dan 2010. Based on the review of trade receivables at the end of the reporting period, management believes that no allowance for impairment need to be provided as of December 31, 2012, 2011 and 2010. Analisa umur piutang usaha pada tanggal 31 Desember 2012, 2011 dan 2010 adalah sebagai berikut: The aging of trade receivables as of December 31, 2012, 2011 and 2010 is as follows: 2012 2011 2010 Lancar 93.269.514.573 69.830.975.357 51.723.354.379 Current Jatuh tempo: Overdue: 1 - 30 hari 42.443.206.895 32.558.185.387 23.154.098.936 1 - 30 days 31 - 60 hari 343.670.386 574.834.871 427.770.759 31 - 60 days 61 - 90 hari 86.112.232 60.229.145 163.456.329 61 - 90 days Lebih dari 90 hari 60.902.387 363.671.577 172.960.002 Over 90 days Total 136.203.406.473 103.387.896.337 75.641.640.405 Total

6. PERSEDIAAN

6. INVENTORIES

Akun ini terdiri dari: This account consists of the following: 2012 2011 2010 Bahan baku 10.847.526.601 9.083.672.114 5.621.390.800 Raw materials Suku cadang dan sebagainya 5.620.396.720 2.709.340.229 1.678.905.732 Spare parts and others Bahan kemasan 4.176.455.682 3.602.776.090 1.844.883.877 Packaging materials Barang jadi 1.954.333.852 910.080.974 457.107.517 Finished goods Total 22.598.712.855 16.305.869.407 9.602.287.926 Total Pada akhir periode pelaporan, tidak ada persediaan Perusahaan yang dijaminkan sehubungan dengan kewajiban apapun. At the end of the reporting period, there are no inventories used as collateral for any obligations. Pada tanggal 31 Desember 2012, persediaan diasuransikan terhadap risiko kerugian atas kebakaran dan risiko lainnya berdasarkan paket polis dengan nilai pertanggungan sebesar Rp13.667.457.291 yang menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian yang timbul dari risiko yang dipertanggungkan. As of December 31, 2012, inventories are covered by insurance against losses from fire and other risks under blanket policies with a total coverage of Rp13,667,457,291 which, in management’s opinion, is adequate to cover possible losses that may arise from such risks. Berdasarkan hasil penelaahan atas kondisi fisik dan nilai realisasi neto persediaan di atas pada akhir periode pelaporan, manajemen berpendapat bahwa nilai neto persediaan tersebut di atas dapat direalisasi sepenuhnya, sehingga tidak diperlukan penyisihan penurunan nilai persediaan pada tanggal 31 Desember 2012, 2011 dan 2010. Based on the results of the review of the physical condition and net realizable values of the above inventories at the end of the reporting period, management believes that the carrying values of the above inventories are fully realizable and hence, no allowance for impairment of inventory is necessary as of December 31, 2012, 2011 and 2010. 141 The original financial statements included herein are in the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 7. BIAYA DIBAYAR DIMUKA 7. PREPAID EXPENSES Akun ini terdiri dari pembayaran dimuka untuk: This account consists of prepayments for the following: 2012 2011 2010 Iklan dan promosi 3.648.868.861 1.529.055.761 20.416.667 Advertising and promotion Asuransi 347.152.897 178.563.296 178.179.069 Insurance Sewa 249.666.667 2.500.000 - Rental Lain-lain 67.186.949 1.181.271.237 136.886.140 Others Total 4.312.875.374 2.891.390.294 335.481.876 Total

8. ASET TETAP

8. FIXED ASSETS

Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows: 1 Januari 2012 Penambahan Pengurangan Reklasifikasi 31 Desember 2012 January 1, 2012 Additions Deductions Reclassifications December 31, 2012 Biaya Perolehan Cost Tanah 34.172.153.008 1.331.495.074 - 17.001.109.109 52.504.757.191 Land Bangunan dan pengembangan 165.149.188.507 60.864.530.100 - 27.695.555.524 253.709.274.131 Buildings and improvements Mesin dan peralatan 311.846.852.123 87.855.267.016 - 78.202.143.947 477.904.263.086 Machinery and equipment Alat pengangkutan 14.166.889.371 4.198.444.650 228.550.000 144.350.000 18.281.134.021 Transportation equipment Perabot dan peralatan kantor 29.994.780.600 21.264.609.199 81.600.795 5.503.316.372 56.681.105.376 Furniture, fixtures and office equipment Aset tetap dalam pembangunan 99.733.585.385 213.428.278.623 - 128.546.474.952 184.615.389.056 Fixed assets under construction Total 655.063.448.994 388.942.624.662 310.150.795 - 1.043.695.922.861 Total Akumulasi Penyusutan Accumulated Depreciation Bangunan dan pengembangan 27.083.052.707 10.917.308.534 - 2.816.667 38.003.177.908 Buildings and improvements Mesin dan peralatan 59.906.275.170 15.097.454.625 - 36.872.423 74.966.857.372 Machinery and equipment Alat pengangkutan 8.879.558.312 2.235.477.303 227.576.668 17.703.334 10.905.162.281 Transportation equipment Perabot dan peralatan kantor 13.095.994.124 12.879.845.606 69.609.123 16.352.422 25.922.583.029 Furniture, fixtures and office equipment Total 108.964.880.313 41.130.086.068 297.185.791 - 149.797.780.590 Total Nilai Buku 546.098.568.681 893.898.142.271 Net Book Value 1 Januari 2011 Penambahan Pengurangan Reklasifikasi 31 Desember 2011 January 1, 2011 Additions Deductions Reclassifications December 31, 2011 Biaya Perolehan Cost Tanah 30.010.416.216 206.136.792 - 3.955.600.000 34.172.153.008 Land Bangunan dan pengembangan 98.649.370.363 41.298.017.643 - 25.201.800.501 165.149.188.507 Buildings and improvements Mesin dan peralatan 204.748.391.468 88.688.741.198 - 18.409.719.457 311.846.852.123 Machinery and equipment Alat pengangkutan 11.391.121.371 3.177.018.000 401.250.000 - 14.166.889.371 Transportation equipment Perabot dan peralatan kantor 15.917.619.105 14.940.303.093 865.341.598 2.200.000 29.994.780.600 Furniture, fixtures and office equipment Aset tetap dalam pembangunan 71.389.082.347 75.913.822.996 - 47.569.319.958 99.733.585.385 Fixed assets under construction Total 432.106.000.870 224.224.039.722 1.266.591.598 - 655.063.448.994 Total Akumulasi Penyusutan Accumulated Depreciation Bangunan dan pengembangan 19.654.767.265 7.428.285.442 - - 27.083.052.707 Buildings and improvements Mesin dan peralatan 49.868.891.288 10.037.383.882 - - 59.906.275.170 Machinery and equipment Alat pengangkutan 7.544.041.058 1.733.717.254 398.200.000 - 8.879.558.312 Transportation equipment Perabot dan peralatan kantor 9.172.613.431 4.705.027.141 781.646.448 - 13.095.994.124 Furniture, fixtures and office equipment Total 86.240.313.042 23.904.413.719 1.179.846.448 - 108.964.880.313 Total Nilai Buku 345.865.687.828 546.098.568.681 Net Book Value 142