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 lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 39

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: 30 Sep 2013 31 Des 2012 Sep 30, 2013 Dec 31, 2012 Pihak ketiga: Third parties: PT Sumber Makmur, Surabaya 47.188 22.306 PT Sumber Makmur, Surabaya PT Agritech Green Industries, Jakarta 33.702 51.664 PT Agritech Green Industries, Jakarta CV Nusa Prima Timur, Makassar 30.373 23.429 CV Nusa Prima Timur, Makassar UD Subur Makmur, Surabaya 24.270 12.214 UD Subur Makmur, Surabaya PT Harapan Agro, Surabaya 24.016 13.932 PT Harapan Agro, Surabaya PT Forum Agro Sukses, Surabaya 17.395 5.144 PT Forum Agro Sukses, Surabaya Karisma Indoargo Universal, Surabaya 15.661 17.478 Karisma Indoargo Universal, Surabaya PT Indah Agro Lestari, Makassar 13.132 5.875 PT Indah Agro Lestari, Makassar Toko Anak Tani, Makassar 12.776 5.193 Toko Anak Tani, Makassar Syaifuddin, Makassar 12.733 3.768 Syaifuddin, Makassar Toko Semi, Semarang 9.783 - Toko Semi, Semarang Sumber Makmur Agroindo, Surabaya 7.886 3.104 Sumber Makmur Agroindo, Surabaya UD Tani Subur, Surabaya 7.624 4.270 UD Tani Subur, Surabaya CV Agro Makmur Mandiri, Surabaya 7.387 2.250 CV Agro Makmur Mandiri, Surabaya PT Indo Kimia Pati, Semarang 7.234 3.428 PT Indo Kimia Pati, Semarang CV Sumber Usaha Tani, Makassar 6.418 - CVSumber Usaha Tani, Makassar UD Tani, Makassar 6.310 4.947 UD Tani, Makassar Piutang petani 6.277 13.578 Farmers receivables CV Cahaya Karunia, Semarang 5.907 5.907 CV Cahaya Karunia, Semarang Lain-lain masing-masing di bawah Rp5.000 221.876 181.472 Others below Rp5,000 each Total 517.948 379.959 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Pihak ketiga - neto 509.049 371.060 Third parties - net Pihak berelasi Catatan 31a 16.579 17.352 Related parties Note 31a Total 525.628 388.412 Total b. Berdasarkan mata uang: b. Based on currency: 30 Sep 2013 31 Des 2012 Sep 30, 2013 Dec 31 2012 Rupiah 521.265 385.277 Rupiah Dolar Amerika Serikat Catatan 36 13.262 12.034 United States dollar Note 36 Total 534.527 397.311 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Total 525.628 388.412 Total The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 40 c. Berdasarkan umur piutang: c. Based on aging receivables: 30 Sep 2013 31 Des 2012 Sep 30, 2013 Dec 31, 2012 Pihak ketiga: Third parties: Kurang dari 31 hari 162.166 115.336 Less than 31 days 31-60 hari 49.092 47.918 31-60 days 61-90 hari 51.737 50.193 61-90 days 91-180 hari 119.183 96.451 91-180 days Lebih dari 180 hari 135.770 70.061 More than 180 days Total 517.948 379.959 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Pihak ketiga - neto 509.049 371.060 Third parties - net Pihak berelasi: Related parties: Kurang dari 31 hari 1.616 2.569 Less than 31 days 31-60 hari 519 3.048 31-60 days 61-90 hari 8 28 61-90 days 91-180 hari - 2.417 91-180 days Lebih dari 180 hari 14.436 9.290 More than 180 days Pihak berelasi Catatan 31a 16.579 17.352 Related parties Note 32a Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movement of allowance for impairment losses are as follows: 30 Sep 2013Sep 30, 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. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 41 Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 30 September 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 September 30, 2013 and December 31, 2012 Note 12.

7. PERSEDIAAN