Available for Sale Investments

PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir 30 Juni 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Periods Ended June 30, 2015 and December 31, 2014 Figures are in millions of Rupiah, unless Otherwise Stated - 52 -

6. Piutang Usaha

6. Trade Accounts Receivable

30 Juni 31 Desember June 30 December 31 2015 2014 Pihak berelasi Catatan 38 Related parties Note 38 Rupiah Rupiah PT Sungai Budi 465,103 475,714 PT Sungai Budi PT Kencana Acidindo Perkasa 318 907 PT Kencana Acidindo Perkasa PT Budi Samudra Tatakarya - 170 PT Budi Samudra Tatakarya Jumlah - pihah berelasi 465,421 476,791 Total - related parties Pihak ketiga Third parties Rupiah Rupiah KLK Dumai 34,596 - KLK Dumai PTPN VII Bunga Mayang 25,133 - PTPN VII Bunga Mayang PT Gunung Madu Plantations 16,808 - PT Gunung Madu Plantations PT Cisadane Raya Chemicals 12,416 47,572 PT Cisadane Raya Chemicals PT Sinar Mas Agro 7,667 - PT Sinar Mas Agro PT Sari Dumai Sejati 3,715 - PT Sari Dumai Sejati PT Sriwijaya Alam Segar 3,609 - PT Sriwijaya Alam Segar PT Pelabuhan Indonesia 1,469 1,092 PT Pelabuhan Indonesia Wahana Citra Nabati 1,280 - Wahana Citra Nabati PT Eterindo Wahanatama - 2,167 PT Eterindo Wahanatama PT Sintang Raya - 1,329 PT Sintang Raya Galih - 1,101 Galih Dede - 1,070 Dede Lain-lain masing-masing kurang dari Others each less than Rp 1.000 25,676 56,271 Rp 1,000 Jumlah 132,369 110,602 Subtotal Dolar Amerika Serikat Catatan 42 U.S. Dollar Note 42 Louis Dreyfus Commodities Asia Pte. Ltd. 26,023 - Louis Dreyfus Commodities Asia Pte. Ltd Nestle Oil Singapore 23,782 - Nestle Oil Singapore Zara General Trading Limitada 8,737 56,856 Zara General Trading Limitada Ameropa Asia Pte, Ltd 3,510 - Ameropa Asia Pte, Ltd Gulf Asia Oils Fats SDN BHN 1,011 - Gulf Asia Oils Fats SDN BHN Inter United Enterprises Pte. Ltd. - 31,882 Inter United Enterprises Pte. Ltd. KK Kingstone Ltd. - 6,384 KK Kingstone Ltd. Multy Commodity International - 1,490 Multy Commodity International Ecogreen Eleochemicals - 18,256 Ecogreen Eleochemicals Intercontinental Commodities Limited - 2,956 Intercontinental Commodities Limited Golden Agri International Pte. Ltd. - 1,806 Golden Agri International Pte. Ltd. Alzahra Technology Company - 1,717 Alzahra Technology Company JV Siyob Sahovati Ltd. - 1,248 JV Siyob Sahovati Ltd. Asian Enterprises - 1,167 Asian Enterprises Lain-lain masing-masing kurang dari Others each less than Rp 1.000 5,761 - Rp 1,000 Jumlah 68,824 123,762 Subtotal Jumlah - pihak ketiga 201,193 234,364 Total - third parties Jumlah 666,614 711,155 Total Seluruh piutang usaha Grup pada tanggal 30 Juni 2015 dan 31 Desember 2014, belum jatuh tempo dan tidak mengalami penurunan nilai. As of June 30, 2015 and December 31, 2014, the Group‟s trade accounts receivables are not yet due and not impaired. Manajemen berpendapat bahwa seluruh piutang usaha dapat ditagih sehingga tidak dibentuk cadangan kerugian penurunan nilai atas piutang. Management believes that all the above receivables are collectible, thus no allowance for impairment was provided. PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir 30 Juni 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Periods Ended June 30, 2015 and December 31, 2014 Figures are in millions of Rupiah, unless Otherwise Stated - 53 - Sebesar 89,68 dan 85,04 atas piutang usaha masing-masing pada tanggal 30 Juni 2015 dan 31 Desember 2014 digunakan sebagai jaminan atas utang bank Catatan 17dan 39. As of June 30, 2015 and December 31, 2014, 89.68 and 85.04 of the total trade accounts receivable are used as collateral on bank loans Notes 17 and 39.

7. Persediaan

7. Inventories

30 Juni 31 Desember June 30 December 31 2015 2014 Persediaan barang jadi Minyak sawit 199,480 153,379 Crude palm oil Stearin 85,268 47,799 Stearine Gula 66,253 205,549 Sugar Minyak goreng sawit 65,141 23,215 Palm cooking oil Minyak inti sawit 55,041 77,028 Palm kernel oil Bungkil sawit 15,639 31,363 Palm expeller Bahan kimia 14,118 651 Chemicals Vetsil sawit 11,803 11,785 Palm free fatty acid Refined, Bleached and Deodorized Palm Oil Refined, Bleached and Deodorized Palm Oil RBDPO 5,611 10,323 RBDPO Sabun 4,682 5,807 Soap Inti sawit 4,426 4,841 Palm kernel Tandan Buah Segar 3,984 - Fresh Fruit Bunches Mentega 2,673 - Margarine Minyak kelapa 1,574 1,574 Crude coconut oil Lain-lain 4,087 49,372 Others Tanaman tebu dalam pertumbuhan 152,428 89,027 Immature sugarcane - plantation Bahan pembantu: Indirect materials: Suku cadang 125,714 94,761 Spare parts Pupuk dan obat-obatan 91,326 110,768 Fertilizers and medicines Bahan bakar dan pelumas 20,491 21,729 Fuel and oil Bahan pembungkus 10,773 12,281 Packaging Lain-lain 52,120 8,208 Others Jumlah 992,632 959,460 Total Dikurangi cadangan kerugian penurunan nilai 3,349 3,363 Less allowances for decline in value Jumlah - Bersih 989,283 956,097 Net Manajemen berpendapat bahwa cadangan kerugian penurunan nilai persediaan yang telah dibentuk adalah cukup untuk menutup kemungkinan kerugian atas penurunan nilai persediaan. Management believes that the allowance for decline in value of inventories is adequate to cover possible losses arising from decline in value of inventories. Manajemen berpendapat bahwa nilai tercatat dari persediaan pada tanggal laporan posisi keuangan telah mencerminkan nilai realisasi bersihnya. Management believes that the carrying value of inventories at the consolidated statements of financial position dates has reflected the net realizable values of those inventories. Persediaan telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan sebagai berikut: Inventories are insured with third parties against losses from fire, theft and other possible risks with insurance coverages as follows: