KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE

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 39

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consists of: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Kas 184 295 Cash on hand Bank - pihak ketiga Cash in banks - third parties Rupiah Rupiah PT Bank Central Asia Tbk 7.870 13.857 PT Bank Central Asia Tbk PT Bank Danamon Indonesia Tbk 758 428 PT Bank Danamon Indonesia Tbk Citibank N.A. 670 577 Citibank N.A. PT Bank CIMB Niaga Tbk 382 455 PT Bank CIMB Niaga Tbk PT Bank Mandiri Persero Tbk 290 458 PT Bank Mandiri Persero Tbk Lain-lain 188 188 Others Dolar Amerika Serikat US dollar Citibank N.A. Catatan 36 Citibank N.A. Note 36 AS72.065 pada tanggal US72,065 as of 31 Maret 2013, March 31, 2013, AS155.656 pada tanggal US155,656 as of 31 Desember 2012 700 1.505 December 31, 2012 Bank - pihak berelasi Catatan 31c Bank - a related party Note 31c Rupiah Rupiah PT Bank Agris 232 362 PT Bank Agris Deposito berjangka - Rupiah Time deposits - Rupiah PT Bank CIMB Niaga Tbk 116.500 108.000 PT Bank CIMB Niaga Tbk Total 127.774 126.125 Total Deposito berjangka memperoleh bunga berkisar antara 5,5 sampai 6,25 dan 6 sampai 6,75 per tahun masing-masing pada tangga 31 Maret 2013 dan 31 Desember 2012. The time deposits earned annual interest ranging from 5.5 to 6.25 and 6 to 6.75 as of March 31, 2013 and December 31, 2012, respectively.

6. PIUTANG USAHA

6. ACCOUNTS RECEIVABLE - TRADE

Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows: a. Berdasarkan pelanggan: a. Based on customer: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Pihak ketiga: Third parties: PT Agritech Green Industries, Jakarta 33.702 51.664 PT Agritech Green Industries, Jakarta PT Sumber Makmur, Surabaya 32.458 22.306 PT Sumber Makmur, Surabaya Karisma Indoargo Universal, Surabaya 21.674 17.478 Karisma Indoargo Universal, Surabaya CV Nusa Prima Timur, Makassar 19.167 23.429 CV Nusa Prima Timur, Makassar UD Subur Makmur, Surabaya 17.893 12.214 UD Subur Makmur, Surabaya PT Harapan Agro, Surabaya 13.969 13.932 PT Harapan Agro, Surabaya Toko Anak Tani, Makassar 12.994 5.193 Toko Anak Tani, Makassar Toko Semi, Semarang 7.514 - Toko Semi, Semarang 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 40 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Pihak ketiga lanjutan: Third parties continued: PT Indah Agro Lestari, Makassar 6.562 5.875 PT Indah Agro Lestari, Makassar Syaifuddin, Makassar 6.032 3.768 Syaifuddin, Makassar CV Cahaya Karunia, Semarang 5.907 5.907 CV Cahaya Karunia, Semarang Piutang petani 4.542 13.578 Farmers receivables Lain-lain masing-masing di bawah Rp5.000 233.682 204.615 Others below Rp5,000 each Total 416.096 379.959 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Pihak ketiga - neto 407.197 371.060 Third parties - net Pihak berelasi Catatan 31a 13.512 17.352 Related parties Note 31a Total 420.709 388.412 Total b. Berdasarkan mata uang: a. Based on currency: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31 2012 Rupiah 420.009 385.277 Rupiah Dolar Amerika Serikat Catatan 36 9.599 12.034 United States dollar Note 36 Total 429.608 397.311 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Total 420.709 388.412 Total c. Berdasarkan umur piutang: b. Based on aging receivables: 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Pihak ketiga: Third parties: Kurang dari 31 hari 127.018 115.336 Less than 31 days 31-60 hari 45.184 47.918 31-60 days 61-90 hari 44.583 50.193 61-90 days 91-180 hari 118.574 96.451 91-180 days Lebih dari 180 hari 80.737 70.061 More than 180 days Total 416.096 379.959 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Pihak ketiga - neto 407.197 371.060 Third parties - net 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 41 31 Mar 2013 31 Des 2012 Mar 31, 2013 Dec 31, 2012 Pihak berelasi: Related parties: Kurang dari 31 hari 2.088 2.569 Less than 31 days 31-60 hari 60 3.048 31-60 days 61-90 hari 21 28 61-90 days 91-180 hari 256 2.417 91-180 days Lebih dari 180 hari 11.087 9.290 More than 180 days Pihak berelasi Catatan 31a 13.512 17.352 Related parties Note 32a Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movement of allowance for impairment losses are as follows: 31 Mar 2013Mar 31, 2013 IndividualIndividual KolektifCollective Total Saldo awal 7.452 1.447 8.899 Beginning balance Penyisihan periode berjalan - - - Provision during the period Pemulihan periode berjalan - - - Recovery during the period Penghapusan - - - Write-off Saldo akhir 7.452 1.447 8.899 Ending Balance 31 Des 2012Dec 31, 2012 IndividualIndividual KolektifCollective Total Saldo awal 5.012 596 5.608 Beginning balance Penyisihan periode berjalan 4.622 1.002 5.624 Provision during the period Pemulihan periode berjalan 484 151 635 Recovery during the period Penghapusan Catatan 38 1.698 - 1.698 Write-off Note 38 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 Maret 2013 dan 31 Desember 2012 Catatan 12. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amount to Rp60,000 as of March 31, 2013 and December 31, 2012 Note 12. 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