KAS DAN SETARA KAS

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E44 Exhibit E44 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 6. PIUTANG LAIN-LAIN Lanjutan 6. OTHER RECEIVABLES Continued Sampai dengan tanggal laporan keuangan konsolidasian, pengembangan perkebunan plasma masih didanai sendiri oleh TPAI, SAP, ASL, SSS dan MSS, entitas anak, sambil menunggu pendanaan dari bank, sedangkan untuk GKM dan SL, entitas anak, menunggu pencairan dana berikutnya dari bank. As of the date of the consolidated financial statements, the development of plasma plantations was funded by TPAI, SAP, ASL, SSS and MSS, subsidiaries, while waiting for funds from the bank, where as GKM and SL, subsidiaries, currently are waiting for the disbursement of loan from the bank. Manajemen Perusahaan dan entitas anak berpendapat bahwa seluruh piutang dapat ditagih sehingga tidak membuat penyisihan penurunan nilai. Piutang lain- lain tidak dijadikan sebagai jaminan atas pinjaman yang diterima oleh Perusahaan dan entitas anak. Management of the Company and subsidiaries believe that all receivables are fully collectible so there is no allowance for impairment losses. Other receivables are not pledged as collateral for any loans obtained by the Company and subsidiaries.

7. PERSEDIAAN

7. INVENTORIES 2 0 1 2 2 0 1 1 Bahan pembantu 55.617.614 24.549.790 Consumables Minyak kelapa sawit 20.861.621 10.082.717 Crude palm oil Inti sawit 1.597.454 1.006.863 Palm kernel J u m l a h 78.076.689 35.639.370 T o t a l Berdasarkan hasil pengkajian ulang keadaan fisik persediaan untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011, manajemen Perusahaan dan entitas anak berpendapat bahwa nilai tercatat persediaan dapat terpulihkan seluruhnya sehingga tidak diperlukan penyisihan untuk persediaan usang. Based on a review of the phsycal inventories for the years ended 31 December 2012 and 2011, the Company and subsidiaries’ management believe that carrying value of inventory can be recovered entirely so it is not necessary to make any allowance for absolescent inventory. Persediaan telah diasuransikan dengan nilai pertanggungan sebesar Rp 10.100.000 2011: Rp 5.100.000 dan AS 600.000. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian yang timbul bagi Perusahaan dan entitas anak. Inventories were insured with amount sum insured Rp 10,100,000 2011: Rp 5,100,000 and US 600,000. Management believes that the insurance coverage is adequate to cover possible losses to the Company and subsidiaries. Persediaan dijadikan sebagai jaminan atas utang bank jangka panjang dari PT Bank DBS Indonesia dan PT Bank Mandiri Persero Tbk Catatan 17. Inventories are provided as collateral of long-term bank loans from PT Bank DBS Indonesia and PT Bank Mandiri Persero Tbk Note 17. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E45 Exhibit E45 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

8. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

8. ADVANCE AND PREPAID EXPENSES 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Rupiah Rupiah Supplierkontraktor 8.960.586 13.477.117 Suppliercontractor Asuransi 1.464.059 1.012.254 Insurance Perjalanan dinas 1.193.464 530.848 Travelling expense Sewa 956.198 1.145.531 Rent Ganti rugi lahan 496.481 575.017 Land compensation Lain-lain 3.762.401 1.818.553 Others J u m l a h 16.833.189 18.559.320 T o t a l Uang muka kepada pihak ketiga terutama untuk pembelian TBS, peralatan pabrik dan pupuk. Advances to third parties was mainly provided to purchase Fresh Fruit Bunches FFB, CPO mill equipments and fertilizers.

9. BIBITAN

9. NURSERY 2 0 1 2 Pengurangan dan Saldo awal reklasifikasi Saldo akhir Beginning Penambahan Deduction and Ending balance Additions reclassification balance Bibitan 40.738.615 13.893.485 17.951.432 1 36.680.668 Nursery 2 0 1 1 Pengurangan dan Saldo awal reklasifikasi Saldo akhir Beginning Penambahan Deduction and Ending balance Additions reclassification balance Bibitan 45.621.109 37.865.421 42.747.915 1 40.738.615 Nursery 1 Reklasifikasi bibitan ke tanaman belum menghasilkan 1 Reclassification nursery to immature plantations