PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 55

5. PIUTANG USAHA – PIHAK KETIGA Lanjutan

5. TRADE RECEIVABLES – THIRD PARTIES

Continued Mutasi cadangan kerugian penurunan nilai piutang yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut: The movement in allowance for impairment losses on trade receivables which was based on individual assessment is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 383.668.311 378.012.195 Beginning balance Penambahan penyisihan kerugian Additional allowance for impairment penurunan pada periode berjalan - 5.656.116 losses during the period Saldo akhir 383.668.311 383.668.311 Ending balance Manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai piutang usaha cukup untuk menutup kemungkinan kerugian tidak tertagihnya piutang usaha. The management of the Group believes that the allowance for impairment losses on trade receivables is adequate to cover any possible losses on uncollectible trade receivables. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, seluruh piutang usaha Perusahaan dan beberapa Entitas Anak tertentu yang terdiri dari PT Domas Agrointi Prima, PT Sawitmas Agro Perkasa, PT Agrowiyana, PT Air Muring, PT Grahadura Leidongprima, PT Huma Indah Mekar, PT Agro Mitra Madani, PT Monrad Intan Barakat dan PT Bakrie Pasaman Plantations dengan total masing-masing sebesar Rp1,31 triliun dan Rp1,29 triliun digunakan sebagai jaminan atas utang jangka panjang pinjaman dari Credit Suisse AG, Cabang Singapura Catatan 22. As of June 30, 2015 and December 31, 2014, all trade receivables of the Company and certain Subsidiaries consisting of PT Domas Agrointi Prima dan PT Sawitmas Agro Perkasa, PT Agrowiyana, PT Air Muring, PT Grahadura Leidongprima, PT Huma Indah Mekar, PT Agro Mitra Madani, PT Monrad Intan Barakat and PT Bakrie Pasaman Plantations totaling Rp1.31 trillion and Rp1.29 trillion, respectively, were pledged as collateral for long-term bank loan from Credit Suisse AG, Singapore Branch Note 22. Piutang usaha PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo, Entitas Anak, digunakan sebagai jaminan atas utang jangka panjang pinjaman dari PT Bank Mandiri Persero Tbk Catatan 22. Trade receivables of PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo, Subsidiaries were also pledged as collateral for long-term bank loan from PT Bank Mandiri Persero Tbk Note 22. 6. PIUTANG LAIN-LAIN - PIHAK KETIGA 6. OTHERS RECEIVABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 PT Berkat Sawit Sejati 79.986.627 74.634.987 PT Berkat Sawit Sejati PT Intan Surya Pratama 10.846.842 10.014.441 PT Intan Surya Pratama PT Kartini Sentra Medika 10.279.595 - PT Kartini Sentra Medika Lain-lain masing-masing Others each below di bawah Rp10 miliar 63.720.205 65.402.386 Rp10 billion Sub-total 164.833.269 150.051.814 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 11.177.706 11.177.706 losses Total 153.655.563 138.874.108 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 56 7. PERSEDIAAN 7. INVENTORIES Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Bahan baku Raw materials Karet 6.247.900 4.904.289 Rubber Tandan buah segar 2.553.058 1.515.898 Fresh fruit bunches Oleo 652.682 652.682 Oleo Sub-total 9.453.640 7.072.869 Sub-total Barang dalam proses Work-in-process Karet 6.184.779 6.834.213 Rubber Oleo 4.992.955 5.005.494 Oleo Sub-total 11.177.734 11.839.707 Sub-total Barang jadi Finished goods Karet 24.810.108 24.857.468 Rubber Minyak kelapa sawit 17.526.671 9.192.897 Crude palm oil Inti kelapa sawit 5.430.269 3.326.514 Palm kernel Oleo 2.866.354 5.473.549 Oleo Sub-total 50.633.402 42.850.428 Sub-total Bibit tanaman Seedlings Kelapa sawit 14.245.217 13.439.842 Palm oil Karet 10.779.877 11.310.601 Rubber Sub-total 25.025.094 24.750.443 Sub-total Bahan pembantu Materials and supplies Suku cadang dan perlengkapan 24.903.737 24.612.342 Spare-parts and supplies Pupuk dan bahan kimia 22.948.588 24.920.545 Fertilizers and chemicals Sub-total 47.852.325 49.532.887 Sub-total Total 144.142.195 136.046.334 Total Dikurangi: Less: Penyisihan persediaan usang 1.599.202 1.599.202 Allowance for inventory obsolescence Neto 142.542.993 134.447.132 Net Pada tahun 2014, Perusahaan telah menghapus-bukukan suku cadang sejumlah Rp122,73 juta. In 2014, the Company wrote-off spareparts amounting to Rp122.73 million.