INFORMASI SEGMEN Lanjutan Peristiwa setelah Periode Pelaporan

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E87 Exhibit E87 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

33. INFORMASI MENGENAI PIHAK–PIHAK BERELASI Lanjutan

33. RELATED PARTIES INFORMATION Continued a. Sifat pihak - pihak berelasi Lanjutan a. Nature of Relationship Continued PT Hamparan Karunia Nusantara memiliki susunan Direksi yang sama dengan Perusahaan. PT Unitras Pertama memiliki pemegang saham utama yang sama dengan pemegang saham utama Perusahaan. Edwin Soeryadjaya dan Joyce Soeryadjaya adalah pemegang saham utama Perusahaan. PT Hamparan Karunia Nusantara has similar member of Board of Director with the Company. PT Unitras Pertama has the common ultimate shareholders with the ultimate shareholders of the Company. Edwin Soeryadjaya and Joyce Soeryadjaya are the ultimate shareholders of the Company. b. Transaksi dengan pihak-pihak berelasi b. Transactions with related parties Perusahaan dalam kegiatan usahanya telah melakukan transaksi dengan beberapa perusahaan yang berelasi. Rincian transaksi- transaksi tersebut yakni: The Company in its business transactions with several companies that have a special relationship. The details of these transactions are: 2 0 1 2 2 0 1 1 Piutang lain-lain Other receivables Rupiah Rupiah PT Unitras Pertama - 120.000.000 PT Unitras Pertama PT Provident Indonesia - 43.618.792 PT Provident Indonesia Edwin Soeryadjaya - 5.781.800 Edwin Soeryadjaya Joyce Soeryadjaya - 5.781.800 Joyce Soeryadjaya PT Provident Capital Indonesia - 1.000 PT Provident Capital Indonesia J u m l a h - 175.183.392 T o t a l 2 0 1 2 2 0 1 1 Utang lain-lain - jangka pendek Other payables - short-term Rupiah Rupiah PT Hamparan Karunia Nusantara - 316.487.999 PT Hamparan Karunia Nusantara Edwin Soeryadjaya - 4.145.009 Edwin Soeryadjaya Joyce Soeryadjaya - 4.145.009 Joyce Soeryadjaya J u m l a h - 324.778.017 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E88 Exhibit E88 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

33. INFORMASI MENGENAI PIHAK–PIHAK BERELASI Lanjutan

33. RELATED PARTIES INFORMATION Continued b. Transaksi dengan pihak-pihak berelasi Lanjutan b. Transactions with related parties Continued 2 0 1 2 2 0 1 1 Utang lain jangka panjang Long-term other payables Dolar AS US Dollar PT Hamparan Karunia Nusantara 545.055.507 - PT Hamparan Karunia Nusantara Bunga PSAK 50 55 52.128.707 - Interest of PSAK 50 55 J u m l a h 492.926.800 - T o t a l 2 0 1 2 2 0 1 1 Utang pemegang saham Shareholders payable Dolar AS US Dollar PT Provident Capital Indonesia - 2.267.000 PT Provident Capital Indonesia Rupiah Rupiah PT Provident Capital Indonesia - 1.732.619 PT Provident Capital Indonesia J u m l a h - 3.999.619 T o t a l Perusahaan menjadi penjamin atas utang bank jangka panjang yang diterima oleh MAG, entitas anak dari PT Bank DBS Indonesia Catatan 17. The Company is the corporate guarantor for long- term bank loan obtained by MAG, a subsidiary from PT Bank DBS Indonesia Note 17.

34. MANAJEMEN RISIKO KEUANGAN

34. FINANCIAL RISK MANAGEMENT Aktivitas Perusahaan dan entitas anak mengandung berbagai risiko keuangan seperti risiko kredit, risiko likuditas, risiko pasar, dan risiko pasar lain. Secara keseluruhan, program manajemen risiko keuangan Perusahaan dan entitas anak terfokus untuk menghadapi ketidakpastian pasar uang dan meminimalisasi potensi kerugian yang berdampak pada kinerja keuangan Perusahaan dan entitas anak. The Company’s and subsidiaries‘ activities are exposed to few financial risks such market risks, credit risks, market risks, and other market risks. The Company’s and subsidiaries‘ overall management program focuses to mitigate to volatility of financial markets and to minimize potential adverse effects on the Company’s and subsidiaries‘ financial performance. a. Risiko pasar a. Market risk Perusahaan dan entitas anak menyadari adanya risiko pasar yang terjadi akibat fluktuasi mata uang Rupiah terhadap Dolar AS, serta fluktuasi suku bunga pinjaman, sehingga entitas anak melakukan kontrak lindung nilai dengan tujuan melakukan aktivitas lindung nilai atas ketidakpastian fluktuasi suku bunga dan fluktuasi mata uang asing yang timbul dari arus kas pokok dan bunga pinjaman dari entitas anak. The Company and subsidiaries are aware of market risk due to foreign exchange fluctuation of Rupiah against US Dollar and interest rate fluctuation, hence, the subsidiaries have entered into hedging contracts to hedge the uncertainty of interest rate and foreign exchange fluctuations arising from the loan principal and interest payments from each subsidiaries.