NON-CONTROLLING INTERESTS IN NET ASSETS OF SUBSIDIARIES Continued

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 249 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E91 Exhibit E91 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 23. TAMBAHAN MODAL DISETOR Lanjutan 23. ADDITIONAL PAID-IN CAPITAL Continued 2 0 1 5 Bagian proporsional saham atas nilai buku aset bersih Entitas anak Tanggal transaksi Harga pengalihan Proportional share in Selisih Subsidiaries Date of transaction Transfer price book value of net assets Difference PT Alam Permai 31 Mei 2012 312.299.488 3.130.513 309.168.975 31 May 2012 PT Nusaraya Permai 31 Mei 2012 22.810.363 15.677.572 7.132.791 31 May 2012 PT Nakau 15 Juni 2012 239.125.000 191.785.638 47.339.362 15 June 2012 PT Sumatera Candi Kencana 15 Juni 2012 1.000.000 980.601 1.980.601 15 June 2012 PT Inti Global Laksana 18 Maret 2014 2.386.339 5.260.351 7.646.690 18 March 2014 PT Banyan Tumbuh Lestari 18 Maret 2014 185.122 2.254.010 2.439.132 18 March 2014 577.806.312 202.098.761 375.707.551 24. SURPLUS REVALUASI 24. REVALUATION SURPLUS 2 0 1 6 2 0 1 5 Revaluation surplus of property, Surplus revaluasi aset tetap 2.072.716.756 1.076.129.778 plant and equipment Final tax on revaluation surplus of Pajak final atas surplus revaluasi 37.791.380 - property, plant and equipment Pajak tangguhan Deferred tax of revaluation surplus of atas surplus revaluasi aset tetap 269.151.938 291.502.211 property, plant and equipment Dekonsolidasi keuntungan atas Deconsolidation surplus revaluation selisih nilai revaluasi aset of property, plant and equipment pada entitas anak Catatan 1c 1.055.254.245 - subsidiaries Note 1c J u m l a h 710.519.193 784.627.567 T o t a l 25. PENDAPATAN

25. REVENUES

Rincian pendapatan adalah sebagai berikut: Details of revenues are as follows: 2 0 1 6 2 0 1 5 Minyak kelapa sawit 932.500.964 795.418.782 Crude palm oil Inti sawit 152.635.062 87.026.756 Palm kernel Tandan buah segar 84.641.674 164.090.703 Fresh fruit bunches J u m l a h 1.169.777.700 1.046.536.241 T o t a l