Instrumen Derivatif Lanjutan Summary of Significant Accounting and Financial Reporting Policies Continued

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 37 - 5. Persediaan 5. Inventories Akun ini terdiri dari: This account consists of: 2009 2008 Rp 000 Rp 000 Stearin 34.658.692 43.508.610 Stearine Minyak inti sawit 32.149.145 29.182.166 Palm kernel oil Minyak sawit 24.406.862 49.765.877 Crude palm oil Minyak goreng sawit 14.246.976 10.078.374 Palm cooking oil Minyak kelapa 13.253.493 11.691.853 Crude coconut oil Inti sawit 12.295.446 4.301.659 Palm kernel Sabun 11.141.490 17.303.883 Soap Bahan kimia 5.769.622 2.607.115 Chemicals Bungkil sawit 5.746.620 1.012.127 Palm expeller Vetsil sawit 4.060.086 10.565.139 Palm free fatty acid Bahan baku lainnya 3.141.326 2.918 Other raw materials Refined, Bleached and Deodorized Palm Oil Refined, Bleached and Deodorized Palm Oil RBDPO 752.523 48.578 RBDPO Bungkil kelapa 63.114 63.094 Copra expeller Minyak limbah - 1.500 Wasted oil Bahan pembantu: Indirect materials: Suku cadang 26.644.042 24.073.528 Spare parts Pupuk dan obat-obatan 15.534.269 25.624.744 Fertilizers and medicines Bahan pembungkus 7.722.616 9.640.032 Packaging Bahan bakar dan pelumas 6.650.929 7.899.660 Fuel and oil Lain-lain 29.608.369 12.462.405 Others Jumlah 247.845.620 259.833.262 Total Dikurangi penyisihan: Less allowances for: Penurunan nilai persediaan 287.041 558.987 Decline in value of inventories Persediaan usang 488.078 401.225 Inventory obsolescence Jumlah 775.119 960.212 Total Jumlah - Bersih 247.070.501 258.873.050 Net Manajemen berpendapat bahwa penyisihan atas penurunan nilai persediaan dan penyisihan persediaan usang yang telah dibentuk adalah cukup untuk menutup kemungkinan kerugian atas penurunan nilai persediaan dan timbulnya persediaan usang. Management believes that the allowances for decline in value and obsolescence of inventories are adequate to cover possible losses on decline in value and obsolescence of inventories, and management believes that the carrying value of inventories represent their net realizable values. 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: Ekuivalen Ekuivalen Equivalent in Equivalent in Rp 000 Rp 000 PT Asuransi Jaya Proteksi Rp 472.170.000 472.170.000 Rp 317.700.000 317.700.000 PT Asuransi Central Asia Rp 20.000.000 20.000.000 Rp 25.000.000 25.000.000 PT Asuransi Raksa Pratikara Rp - - Rp 80.681.283 80.681.283 PT Asuransi Allianz Utama Indonesia US - - US 12.000 131.400.000 2009 Mata uang asal 2008 Original currency 000 Mata uang asal Original currency 000