SUMBER ESTIMASI Annual Report BISI 2013

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 42 5. PIUTANG USAHA lanjutan 5. ACCOUNTS RECEIVABLE - TRADE continued Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movements of allowance for impairment losses are as follows: 31 Desember 2013December 31,2013 IndividualIndividual KolektifCollective Total Saldo awal 7.452 1.447 8.899 Beginning balance Penyisihan periode berjalan Provision during the period Catatan 25 11.150 1.770 12.920 Note 25 Pemulihan periode berjalan Reversal during the period Catatan 27 4.492 1.431 5.923 Note 27 Penghapusan 293 - 293 Write-off Saldo akhir 13.817 1.786 15.603 Ending Balance 31 Desember 2012December 31,2012 IndividualIndividual KolektifCollective Total Saldo awal 5.012 596 5.608 Beginning balance Penyisihan periode berjalan Provision during the period Catatan 25 4.622 1.002 5.624 Note 25 Pemulihan periode berjalan Reversal during the period Catatan 27 484 151 635 Note 27 Penghapusan 1.698 - 1.698 Write-off Saldo akhir 7.452 1.447 8.899 Ending Balance Berdasarkan hasil penelaahan terhadap kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, Manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan kerugian penurunan nilai tersebut cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on the review of the possibility of non- collectible receivables at the end of the year, the Group’s Management believes that the allowance for impairment losses is sufficient to cover possible losses from non-collection of the accounts. Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 31 Desember 2013 dan 2012 Catatan 11. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amounted to Rp60,000 as of December 31, 2013 and 2012 Note 11. 6. PERSEDIAAN 6. INVENTORIES Persediaan terdiri dari: Inventories consist of: 31 DesemberDecember 31, 2013 2012 Barang jadi: Finished goods: Benih jagung 70.271 79.963 Corn seeds Benih sayuran dan buah-buahan 67.827 50.261 Vegetable and fruit seeds Pestisida 55.599 64.550 Pesticides Benih padi 836 2.689 Paddy seeds Lain-lain 4.848 6.566 Others Total barang jadi 199.381 204.029 Total finished goods