PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 30 SEPTEMBER 2013

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 41 Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 30 September 2013 dan 31 Desember 2012 Catatan 12. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amount to Rp60,000 as of September 30, 2013 and December 31, 2012 Note 12.

7. PERSEDIAAN

7. INVENTORIES

Persediaan terdiri dari: Inventories consist of: 30 Sep 2013 31 Des 2012 Sep 30, 2013 Dec 31, 2012 Barang jadi: Finished goods: Benih jagung 36.443 79.963 Corn seeds Benih sayuran dan buah-buahan 57.637 50.261 Vegetable and fruit seeds Benih padi 663 2.689 Paddy seeds Pestisida 52.328 64.550 Pesticides Lain-lain 3.079 6.566 Others Total barang jadi 150.150 204.029 Total finished goods Barang dalam proses: Work-in-process: Benih jagung 189.432 272.326 Corn seeds Benih sayuran dan buah-buahan 245.022 210.669 Vegetable and fruit seeds Benih padi 31.070 27.555 Paddy seeds Pestisida 1.177 599 Pesticides Lain-lain 145 50 Others Total barang dalam proses 466.846 511.199 Total work-in-process Kemasan 19.938 18.945 Packaging Bahan baku 20.382 11.735 Raw materials Persediaan dalam perjalanan 4.373 191 Inventories in transit Lain-lain 16.675 14.639 Others Total 678.364 760.738 Total Dikurangi cadangan penurunan nilai pasar Less allowance for decline in market value dan keusangan persediaan 16.008 16.008 and obsolescence of inventories Neto 662.356 744.730 Net Mutasi cadangan penurunan nilai pasar dan keusangan persediaan adalah sebagai berikut: The movement of allowance for decline in market value and obsolescence of inventories is as follows: 30 Sep 2013 31 Des 2012 Sep 30, 2013 Dec 31, 2012 Saldo awal 16.008 13.832 Beginning balance Penyisihan periode berjalan - 9.025 Provision during the period Pemulihan periode berjalan - 6.849 Recovery during the period Saldo akhir 16.008 16.008 Ending balance The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 42 Pemulihan periode berjalan atas cadangan penurunan nilai pasar dan keusangan persediaan diakui karena terjualnya barang jadi terkait kepada pihak ketiga. Recovery during the period of allowance for decline in values and obsolescence of inventories was recognized due to the sales of the related finished goods to third parties. Berdasarkan hasil penelaahan terhadap kondisi persediaan pada akhir periode, Manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan penurunan nilai pasar dan keusangan persediaan tersebut cukup untuk menutup kemungkinan kerugian yang mungkin timbul. Based on the review of the condition of the inventories at the end of the period, Management of the Group believes that the allowance for decline in market value and obsolescence of inventories is sufficient to cover possible losses. Pada tanggal 30 September 2013 dan 31 Desember 2012, persediaan kecuali persediaan yang masih dalam perjalanan telah diasuransikan terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran, dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan masing-masing sebesar Rp 620.371 dan Rp451.128. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian dari risiko-risiko tersebut. As of September 30, 2013 and December 31, 2012, inventories except for inventories in transit were covered by insurance against losses from damage, natural disasters, fire and other risks under blanket policies amounting to Rp620,371 and Rp451,128 respectively. The Management believes that the insurance coverage is sufficient to cover possible losses arising from such risks. Persediaan yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp120.000 pada tanggal 30 September 2013 dan 31 Desember 2012 Catatan 12. Inventories which are used as collateral for bank loans from PT Bank Mandiri Persero Tbk amount to Rp120,000 as of September 30, 2013 and December 31, 2012 Note 12.

8. UANG MUKA