PIUTANG LAIN-LAIN - PIHAK KETIGA

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 56 7. PERSEDIAAN 7. INVENTORIES Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Bahan baku Raw materials Karet 6.247.900 4.904.289 Rubber Tandan buah segar 2.553.058 1.515.898 Fresh fruit bunches Oleo 652.682 652.682 Oleo Sub-total 9.453.640 7.072.869 Sub-total Barang dalam proses Work-in-process Karet 6.184.779 6.834.213 Rubber Oleo 4.992.955 5.005.494 Oleo Sub-total 11.177.734 11.839.707 Sub-total Barang jadi Finished goods Karet 24.810.108 24.857.468 Rubber Minyak kelapa sawit 17.526.671 9.192.897 Crude palm oil Inti kelapa sawit 5.430.269 3.326.514 Palm kernel Oleo 2.866.354 5.473.549 Oleo Sub-total 50.633.402 42.850.428 Sub-total Bibit tanaman Seedlings Kelapa sawit 14.245.217 13.439.842 Palm oil Karet 10.779.877 11.310.601 Rubber Sub-total 25.025.094 24.750.443 Sub-total Bahan pembantu Materials and supplies Suku cadang dan perlengkapan 24.903.737 24.612.342 Spare-parts and supplies Pupuk dan bahan kimia 22.948.588 24.920.545 Fertilizers and chemicals Sub-total 47.852.325 49.532.887 Sub-total Total 144.142.195 136.046.334 Total Dikurangi: Less: Penyisihan persediaan usang 1.599.202 1.599.202 Allowance for inventory obsolescence Neto 142.542.993 134.447.132 Net Pada tahun 2014, Perusahaan telah menghapus-bukukan suku cadang sejumlah Rp122,73 juta. In 2014, the Company wrote-off spareparts amounting to Rp122.73 million. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 57

7. PERSEDIAAN Lanjutan

7. INVENTORIES Lanjutan

Mutasi penyisihan persediaan usang sebagai berikut: The movement in allowance for inventory obsolescence is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 1.599.202 1.721.936 Beginning balance Penghapusan - 122.734 Write-off Saldo akhir 1.599.202 1.599.202 Ending balance Berdasarkan hasil penelaahan terhadap harga pasar dan kondisi fisik dari persediaan pada tanggal pelaporan, manajemen berkeyakinan bahwa penyisihan tersebut di atas cukup untuk menutup kemungkinan kerugian dari keusangan dan penurunan nilai pasar persediaan. Based on the review of market prices and physical condition of the inventories at the reporting dates, management believes that the above allowance is adequate to cover any possible losses from obsolescence and decline in market values of inventories. Persediaan telah diasuransikan terhadap risiko kebakaran dan risiko lainnya berdasarkan suatu paket polis sebesar masing-masing sebesar Rp2,15 miliar pada tanggal 30 Juni 2015 dan Rp10,15 miliar dan USD2,89 juta setara dengan Rp34,92 miliar pada tanggal 31 Desember 2014, dimana menurut pendapat manajemen Kelompok Usaha, bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas risiko tersebut. Inventories are insured against losses from fire and other risks under blanket policies amounting to Rp2.15 billion as of June 30, 2015 and Rp10.15 billion and USD2.89 million equivalent to Rp34.92 billion as of December 31, 2014, which in the opinion of the Group’s management, are adequate to cover possible losses arising from such risks. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, persediaan Perusahaan dan Entitas Anak tertentu yang terdiri dari PT Domas Agrointi Prima, PT Sawitmas Agro Perkasa, PT Agrowiyana, PT Air Muring, PT Grahadura Leidongprima, PT Huma Indah Mekar, PT Agro Mitra Madani, PT Monrad Intan Barakat dan PT Bakrie Pasaman Plantations dengan total masing-masing sebesar Rp102,92 miliar dan Rp99,71 miliar digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari Credit Suisse, Cabang Singapura Catatan 22. As of June 30, 2015 and December 31, 2014, inventories of the Company and certain Subsidiaries consisting of PT Domas Agrointi Prima, PT Sawitmas Agro Perkasa, PT Agrowiyana, PT Air Muring, PT Grahadura Leidongprima, PT Huma Indah Mekar, PT Agro Mitra Madani, PT Monrad Intan Barakat dan PT Bakrie Pasaman Plantations, totaling Rp102.92 billion and Rp99.71 billion, respectively, were pledged as collateral for long-term loans obtained from Credit Suisse, Singapore Branch Note 22. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, persediaan Entitas Anak tertentu yang terdiri dari PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana dan PT Flora Sawita Chemindo dengan total masing-masing sebesar Rp13,36 miliar dan Rp13,44 miliar digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari PT Bank Mandiri Persero Tbk Catatan 22. As of June 30, 2015 and December 31, 2014, inventories of certain Subsidiaries consisting of PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo totaling Rp13.36 billion and Rp13.44 billion, respectively, were pledged as collateral for long- term loans obtained from PT Bank Mandiri Persero Tbk Note 22.