KAS DAN SETARA KAS PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2016 dan Untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2016 and For the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 42 4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS Akun ini terdiri dari: This account consists of: 31 March 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Kas 299 185 Cash on hand Bank - pihak ketiga Cash in banks - third parties Rupiah Rupiah PT Bank CIMB Niaga Tbk 31.866 3.124 PT Bank CIMB Niaga Tbk PT Bank Central Asia Tbk 12.516 7.327 PT Bank Central Asia Tbk PT Bank Mandiri Persero Tbk 2.115 31.470 PT Bank Mandiri Persero Tbk Citibank N.A. 940 889 Citibank N.A. PT Bank Danamon Indonesia Tbk 476 267 PT Bank Danamon Indonesia Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 134 134 Persero Tbk Dolar Amerika Serikat Catatan 35 United States dollar Note 35 PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk AS1.214.177 pada tanggal US1,214,177 as of 31 Maret 2016 dan March 31, 2016 and AS473.144 pada tanggal US473,144 as of 31 Desember 2015 16.119 6.527 December 31, 2015 Citibank N.A. Citibank N.A. AS373.829 pada tanggal US373,829 as of 31 Maret 2016 dan March 31, 2016 and AS151.695 pada tanggal US151,695 as of 31 Desember 2015 4.963 2.093 December 31, 2015 Bank - pihak berelasi Catatan 30c Bank - related party Note 30c Rupiah Rupiah PT Bank Agris Tbk 139 139 PT Bank Agris Tbk Deposito berjangka - pihak ketiga Time deposits - third party Rupiah Rupiah PT Bank CIMB Niaga Tbk 196.000 262.500 PT Bank CIMB Niaga Tbk Total 265.567 314.655 Total Tingkat suku bunga tahunan deposito berjangka berkisar antara 3 sampai dengan 9,75 untuk periode yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015. Time deposits earned annual interest rate ranging from 3 to 9.75 for the period ended March 31, 2016 and December 31, 2015. 5. PIUTANG USAHA 5. ACCOUNTS RECEIVABLE - TRADE Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows: a. Berdasarkan pelanggan: a. Based on customers: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pihak ketiga: Third parties: PT Daya Merry Persada, Makassar 72.062 - PT Daya Merry Persada, Makassar TP Sumber Makmur, Malang 47.314 26.881 TP Sumber Makmur, Malang PT Agritech Green Industries, Jakarta 33.702 33.702 PT Agritech Green Industries, Jakarta CV Nusa Prima Timur, Makassar 30.764 40.066 CV Nusa Prima Timur, Makassar Toko Semi, Purwodadi 23.462 27.598 Toko Semi, Purwodadi UD Subur Makmur, Surabaya 20.656 18.977 UD Subur Makmur, Surabaya PT Harapan Agro, Surabaya 17.338 20.282 PT Harapan Agro, Surabaya The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2016 dan Untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2016 and For the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 43 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 TP Sumber Makmur, Surabaya 16.094 18.241 TP Sumber Makmur, Surabaya TK Awal Tani, Makassar 14.832 15.490 TK Awal Tani, Makassar PT Indah Agro Lestari, Makassar 14.136 7.747 PT Indah Agro Lestari, Makassar CV Putri Utama Agro Sejahtera, Makassar 13.407 9.113 CV Putri Utama Agro Sejahtera, Makassar UD Tani Baru, Makassar 13.035 15.202 UD Tani Baru, Makassar CV Indokimia, Semarang 12.102 9.928 CV Indokimia, Semarang Piutang petani 8.293 44.490 Farmers receivables Lain-lain masing-masing di bawah Rp10.000 362.601 357.130 Others below Rp10,000 each Total 699.798 644.847 Total Dikurangi cadangan kerugian penurunan nilai 26.139 26.139 Less allowance for impairment losses Pihak ketiga - neto 673.659 618.708 Third parties - net Pihak berelasi Catatan 30a 9.868 16.623 Related parties Note 30a Total 683.527 635.331 Total b. Berdasarkan mata uang: b. Based on currency: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Rupiah 701.161 650.517 Rupiah Dolar Amerika Serikat Catatan 35 8.505 10.953 United States dollar Note 35 Total 709.666 661.470 Total Dikurangi cadangan kerugian penurunan nilai 26.139 26.139 Less allowance for impairment losses Total 683.527 635.331 Total c. Berdasarkan umur piutang: c. Based on aging receivables: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pihak ketiga: Third parties: Kurang dari 31 hari 208.689 237.652 Less than 31 days 31-60 hari 127.582 111.207 31-60 days 61-90 hari 214.841 85.138 61-90 days 91-180 hari 56.239 98.217 91-180 days Lebih dari 180 hari 92.447 112.633 More than 180 days Total 699.798 644.847 Total Dikurangi cadangan kerugian penurunan nilai 26.139 26.139 Less allowance for impairment losses Pihak ketiga - neto 673.659 618.708 Third parties - net The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2016 dan Untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2016 and For the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 44 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pihak berelasi: Related parties: Kurang dari 31 hari 3.090 4.448 Less than 31 days 31-60 hari 55 2.219 31-60 days 61-90 hari 601 - 61-90 days 91-180 hari 3.553 1 91-180 days Lebih dari 180 hari 2.569 9.955 More than 180 days Pihak berelasi Catatan 30a 9.868 16.623 Related parties Note 30a Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movements of allowance for impairment losses are as follows: 31 Maret 2016March 31,2016 IndividualIndividual KolektifCollective Total Saldo awal 21.461 4.678 26.139 Beginning balance Penyisihan periode berjalan - - - Provision during the period Pemulihan periode berjalan - - - Reversal during the period Penghapusan periode berjalan - - - Write off during the period Saldo akhir 21.461 4.678 26.139 Ending Balance 31 Desember 2015December 31,2015 IndividualIndividual KolektifCollective Total Saldo awal 10.665 4.990 15.655 Beginning balance Penyisihan periode berjalan 14.836 646 15.482 Provision during the period Pemulihan periode berjalan 3.590 365 3.955 Reversal during the period Penghapusan periode berjalan 450 593 1.043 Write off during the period Saldo akhir 21.461 4.678 26.139 Ending Balance Berdasarkan hasil penelaahan terhadap adanya penurunan nilai piutang usaha pada akhir tahun, Manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan kerugian atas penurunan nilai tersebut cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on the results of the review for impairment of receivables accountsat the end of the year, the Group’s Management believes that the allowance for impairment losses is adequate to cover possible losses from the uncollectible tradereceivables. Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 31 Maret 2016 dan 31 Desember 2015 Catatan 31d. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amounted to Rp60,000 as of March 31, 2016 and December 31, 2015 Note 31d. The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2016 dan Untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2016 and For the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 45 6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES