Sumber utama ketidakpastian estimasi Lanjutan

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E43 Exhibit E43 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 6. OTHER RECEIVABLES 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Rupiah Rupiah Plasma 38.502.525 20.995.014 Plasma Karyawan 13.908.979 5.063.607 Employee Lain-lain 302.099 271.793 Others 52.713.603 26.330.414 Pihak-pihak berelasi Catatan 33 - 175.183.392 Related parties Note 33 J u m l a h 52.713.603 201.513.806 T o t a l Berdasarkan kesepakatan antara: i SAP, entitas anak, dengan Koperasi Unit Desa KUD Ampalau Jaya yang berlokasi di Desa Pauh, Kecamatan Rawas Ilir, Kabupaten Musi Rawas, Propinsi Sumatera Selatan, ii TPAI, entitas anak, dengan KUD Harapan Maju Bersama yang berlokasi di Desa Upang Jaya, Kecamatan Makarti Jaya, Kabupaten Banyuasin, Propinsi Sumatera Selatan dan KUD Kenten Mandiri yang berlokasi di Kenten Laut, Kecamatan Talang Kelapa, Kabupaten Banyuasin, Propinsi Sumatera Selatan, iii GKM, entitas anak, dengan KUD Tuah Buno yang berlokasi di Desa Sotok, Kecamatan Sekayam, Kabupaten Sanggau, Propinsi Kalimantan Barat dan KUD Lanta Lomour yang berlokasi di Desa Sotok, Kecamatan Sekayam, Kabupaten Sanggau, Propinsi Kalimantan Barat, iv SL, entitas anak, dengan KUD Bupulu Lomour, yang berlokasi di Desa Tanjung Merpati, Kecamatan Kembayan, Kabupaten Sanggau, Propinsi Kalimantan Barat, v ASL, entitas anak, dengan KUD Lawang Bersekutu yang berlokasi di Desa Lape, Kecamatan Kapuas, Kabupaten Sanggau, Propinsi Kalimantan Barat, vi SSS, entitas anak, dengan KUD Gagas Batuah yang berlokasi di Desa Pak Mayam, Kecamatan Ngabang, Kabupaten Landak, Propinsi Kalimantan Barat dan vii MSS, entitas anak, dengan KUD Tri Cuko Jaya yang berlokasi di Desa Muara Dua, Kecamatan Semidang Alas, Kabupaten Seluma, Propinsi Bengkulu, bahwa KUD akan menyediakan bidang-bidang lahan untuk dijadikan kebun plasma dan menjual hasil produksi kebun plasma kepada entitas anak serta tidak diperbolehkan menjual kepada pihak lain. Based on agreement between: i SAP, a subsidiary, with Koperasi Unit Desa KUD Ampalau Jaya that located in the Village of Pauh, District of Rawas Ilir, Regency of Musi Rawas, South Sumatera Province, ii TPAI, a subsidiary, with KUD Harapan Maju Bersama that located in the Village of Upang Jaya, District of Makarti Jaya, Regency of Banyuasin, South Sumatera Province and KUD Kenten Mandiri that located in Kenten Laut, District of Talang Kelapa, Regency of Banyuasin, South Sumatera Province, iii GKM, a subsidiary, with KUD Tuah Buno that located in the Village of Sotok, District of Sekayam, Regency of Sanggau, West Kalimantan Province and KUD Lanta Lomour that located in the Village of Sotok, District of Sekayam, Regency of Sanggau, West Kalimantan Province, iv SL, a subsidiary, with KUD Bupulu Lomour, located in the Village of Tanjung Merpati, District of Kembayan, Regency of Sanggau, West Kalimantan Province, v ASL, a subsidiary, with KUD Lawang Bersekutu that located in the Village of Lape, District of Kapuas, Regency of Sanggau, West Kalimantan Province, vi SSS, a subsidiary, with KUD Gagas Batuah that located in the Village Desa Pak Mayam, District of Ngabang, Regency of Landak, West Kalimantan Province and vii MSS, a subsidiary, with KUD Tri Cuko Jaya that located in the Village of Muara Dua, District of Semidang Alas, Regency of Seluma, Bengkulu Province, that KUD will provide areas of land to be plasma plantations and sell plasma products to the subsidiaries and not allowed to sell to other party. 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.