PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 MARET 2013

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 42

7. PERSEDIAAN

7. INVENTORIES

Persediaan terdiri dari: Inventories consist of: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Barang jadi: Finished goods: Benih jagung 71.346 79.963 Corn seeds Benih sayuran dan buah-buahan 50.353 50.261 Vegetable and fruit seeds Benih padi 2.677 2.689 Paddy seeds Pestisida 55.488 64.550 Pesticides Lain-lain 4.341 6.566 Others Total barang jadi 184.205 204.029 Total finished goods Barang dalam proses: Work-in-process: Benih jagung 270.481 272.326 Corn seeds Benih sayuran dan buah-buahan 223.065 210.669 Vegetable and fruit seeds Benih padi 28.797 27.555 Paddy seeds Pestisida 798 599 Pesticides Lain-lain 91 50 Others Total barang dalam proses 523.232 511.199 Total work-in-process Kemasan 18.790 18.945 Packaging Bahan baku 4.178 11.735 Raw materials Persediaan dalam perjalanan 5.477 191 Inventories in transit Lain-lain 13.969 14.639 Others Total 749.851 760.738 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 733.843 744.730 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: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Saldo awal 16.008 13.832 Beginning balance Penyisihan periode berjalan Catatan 26 - 9.025 Provision during the period Note 26 Pemulihan periode berjalan Catatan 28 - 6.849 Recovery during the period Note 28 Saldo akhir 16.008 16.008 Ending balance 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. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 43 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 31 Maret 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 sebesar Rp451.128. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian dari risiko-risiko tersebut. As of March 31, 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 Rp451,128. 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 31 Maret 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 March 31, 2013 and December 31, 2012 Note 12.

8. UANG MUKA