Prepaid Taxes financial statement sept 2016

PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2016 dan 31 Desember 2015 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Nine-MonthPeriods Ended September 30, 2016 and December 31, 2015 Figures are in millions of Rupiah, unless Otherwise Stated - 46 -

9. Uang Muka

9. Advances

30 September 31 Desember September 30 December 31 2016 2015 Uang muka pembelian: Advances for purchases of: Bahan baku 510,772 479,653 Raw materials Aset tetap 131,422 406 Property, plant and equipment Suku cadang 76,637 97,796 Spareparts Bibit 20 34 Seeds Pupuk 1,304 5,455 Fertilizers Lain-lain 101,991 86,010 Others Jumlah 822,146 669,354 Total 10. Piutang dan Utang Pihak Berelasi 10. Due from and Due to Related Parties Piutang dan utang pihak berelasi, terutama timbul dari penjualan dan pembelian bahan pembantu, hasil produk sampingan, serta kegiatan operasional Grup lainnya dengan pihak berelasi Catatan 38: The amounts due from and due to the following related parties resulted mainly from sales and purchases of indirect materials, by-products, and other operational activities of the Group with its related parties Note 38: 30 September 31 Desember September 30 December 31 2016 2015 Piutang Due from PT Budi Samudra Perkasa 15,525 13,562 PT Budi Samudra Perkasa PT Budi Starch Sweetner Tbk 339 3,034 PT Budi Starch Sweetner Tbk PT Kencana Acidindo Perkasa PT Kencana Acidindo Perkasa PT Budi Samudera Tata Karya 3,101 PT Budi Samudera Tata Karya Jumlah 15,864 19,697 Total Utang Due to PT Kencana Acidindo Perkasa 4,250 3,929 PT Kencana Acidindo Perkasa PT Budi Sulfat Jaya 2 PT Budi Sulfat Jaya Jumlah 4,250 3,931 Total Piutang dari dan utang kepada pihak berelasi dilakukan tanpa jaminan, tidak dikenakan bunga serta tidak memiliki jangka waktu pengembalian yang pasti. These amounts due from and due to related parties are unsecured, non-interest bearing and have no definite repayment terms. Manajemen berpendapat bahwa seluruh piutang dari pihak berelasi tersebut dapat ditagih sehingga tidak dibentuk cadangan kerugian penurunan nilai atas piutang tersebut. Management believes that the above-mentioned amounts due from related parties are fully collectible, thus, no allowance for impairment was provided.

11. Piutang dan Utang Plasma – Bersih

11. Due from and Due to Plasma – Net

Akun ini merupakan pembiayaandana yang diberikan oleh Perusahaan serta BNIL dan BPG, entitas anak, kepada plasma petani melalui Koperasi Unit Desa KUD dalam rangka pengembangan proyek perkebunan kelapa sawit milik plasma. This account represents the financing which has been granted by the Company and BNIL and BPG, the subsidiaries, to the farmers plasma through the Cooperatives Koperasi Unit Desa or KUD for the development of palm plantations owned by plasmas. PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2016 dan 31 Desember 2015 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Nine-MonthPeriods Ended September 30, 2016 and December 31, 2015 Figures are in millions of Rupiah, unless Otherwise Stated - 47 - Piutang dan utang plasma - bersih yang dilakukan oleh Perusahaan dan BNIL, merupakan jumlah neto dari pembiayaan yang dikeluarkan terlebih dahulu oleh Perusahaan dan BNIL, dengan pembiayaan yang diterima dari PT Bank Rakyat Indonesia Persero Tbk, PT Bank Danamon Indonesia Tbk, dan PT Bank Mandiri Persero Tbk Catatan 39. Amounts due from and due to plasma - net which are managed by the Company and BNIL, consist of the net balance of the fund which have been disbursed first by the Company and BNIL, with the funds received from PT Bank Rakyat Indonesia Persero Tbk, PT Bank Danamon Indonesia Tbk, and PT Bank Mandiri Persero Tbk Note 39. 12. Tanaman Perkebunan

12. Plantations Tanaman Telah Menghasilkan

Mature Plantations Perubahan selama 2016 Changes during 2016 Penambahan Reklasifikasi 1 Januari 2016 Additions Penghapusan 30 September 2016 January 1, 2016 Reclassifications Write-off September 30, 2016 Biaya perolehan At cost Tanaman kelapa sawit 1,289,429 102,357 - 1,391,786 Palm plantations Tanaman nanas - - - - Pineapple plantations Jumlah 1,289,429 - - 1,391,786 Total Akumulasi penyusutan Accumulated depreciation Tanaman kelapa sawit 339,270 41,640 - 380,910 Palm plantations Cadangan kerugian Allowance for impairment penurunan nilai 1,447 - - 1,447 loss Nilai Tercatat 948,712 1,009,429 Carrying Value Perubahan selama 2015 Changes during 2015 Penambahan Reklasifikasi 1 Januari 2015 Additions Penghapusan 31 Desember 2015 January 1, 2015 Reclassifications Write-off December 31, 2015 Biaya perolehan At cost Tanaman kelapa sawit 1.113.179 212.081 35.831 1.289.429 Palm plantations Tanaman nanas - 2.521 2.521 - Pineapple plantations Jumlah 1.113.179 214.602 38.352 1.289.429 Total Akumulasi penyusutan Accumulated depreciation Tanaman kelapa sawit 296.968 52.849 10.547 339.270 Palm plantations Cadangan kerugian Allowance for impairment penurunan nilai 1.447 - - 1.447 loss Nilai Tercatat 814.764 948.712 Carrying Value Pada tanggal 30 September 2016 dan 31 Desember 2015, seluruh tanaman telah menghasilkan berlokasi di Sumatera dan Kalimantan. Rata-rata umur tanaman menghasilkan pada tanggal 30 September 2016 dan 31 Desember 2015 adalah 12 tahun. As of September 30, 2016 and December 31, 2015, all mature plantations are located in Sumatera and Kalimantan Islands. Average age of mature plantation is 12 years as of September 30, 2016 and December 31, 2015.