KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS 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 Untuk Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Nine Months Period Ended September 30, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 34 Perincian harga pengalihan saham dengan nilai buku aset bersih atau saham yang diakuisisi adalah sebagai berikut: The transfer price and the related book value of net assets or shares acquired are as follows: Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Difference in Value Nilai Buku of Restructuring Aset Bersih Transaction of Harga Pengalihan Book Value Entities under Transfer Price of Net Assets Common Control PT Tanindo Subur Prima 53.942 56.789 2.847 PT Tanindo Subur Prima Pembelian saham TSP dari Chia Tai Co. Ltd., telah dilakukan sesuai dengan ketentuan Keputusan Ketua BAPEPAM-LK No. KEP-412BL2009 tanggal 25 November 2009 tentang “Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu”. The purchase of shares of TSP from Chia Tai Co. Ltd., has been conducted in accordance with Chairman of BAPEPAM-LK Decision No. KEP-412BL2009 dated November 25, 2009, “Transactions with Affiliated Parties and Conflict of Interest in Certain Transactions”. Transaksi tersebut di atas dicatat sesuai dengan PSAK 38 Revisi 2004 tentang “Akuntansi Restrukturisasi Entitas Sepengendali”. Oleh karena itu, selisih antara harga pengalihan saham dengan nilai buku aset bersih Entitas Anak yang diakuisisi sebesar Rp2.847 dicatat pada akun “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” dalam bagian ekuitas. The transactions stated above were accounted for in accordance with SFAS 38 Revised 2004, “Accounting for Restructuring of Entities Under Common Control”. Accordingly, the difference between the transfer prices and the Subsidiaries’ book values of net assets acquired amounting to Rp2,847 is recorded as “Difference in Value of Restructuring Transaction of Entities Under Common Control” account in the equity section.

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consists of: 30 Sep 2012 31 Des 2011 Sep 30, 2012 Dec 31, 2011 Kas 244 203 Cash on hand Bank - pihak ketiga Cash in banks - third parties Rupiah Rupiah PT Bank Central Asia Tbk 9.003 8.906 PT Bank Central Asia Tbk PT Bank Danamon PT Bank Danamon Indonesia Tbk 562 527 Indonesia Tbk PT Bank CIMB Niaga Tbk 407 204 PT Bank CIMB Niaga Tbk Citibank N.A. 291 372 Citibank N.A. Lain-lain 90 430 Others Dolar Amerika Serikat US Dollar Citibank N.A. Citibank N.A. AS90.786 pada tanggal US90.786 as of 30 September 2012, September 30, 2012, AS66.137 pada tanggal US66,137 as of 31 Desember 2011 870 600 December 31, 2011 berlanjut forward The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Nine Months Period Ended September 30, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 35 30 Sep 2012 31 Des 2011 Sep 30, 2012 Dec 31, 2011 Bank - pihak berelasi Catatan 31c Bank - a related party Note 31c Rupiah Rupiah PT Bank Agris 719 296 PT Bank Agris Deposito berjangka - Rupiah Time deposits - Rupiah PT Bank CIMB Niaga Tbk 92.350 185.977 PT Bank CIMB Niaga Tbk PT Bank Mandiri Persero Tbk 2.800 23.400 PT Bank Mandiri Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk - 27.616 Persero Tbk Total 107.336 248.531 Total Deposito berjangka memperoleh bunga berkisar antara 6 sampai 6,75 pada tanggal 30 September 2012 dan 31 Desember 2011. The time deposits earned annual interest ranging from 6 to 6.75 as of September 30, 2012 and December 31, 2011.

6. PIUTANG USAHA

6. ACCOUNTS RECEIVABLE - TRADE

Akun ini terdiri dari: This account consists of: 30 Sep 2012 31 Des 2011 Sep 30, 2012 Dec 31, 2011 Pihak ketiga: Third parties: Piutang petani 6.438 10.641 Farmers receivables Piutang non petani Non-farmers receivables PT Agritech Green Industries, Jakarta 49.072 25.431 PT Agritech Green Industries, Jakarta Toko Sumber Makmur, Surabaya 17.838 - Toko Sumber Makmur, Surabaya PT Harapan Agro, Surabaya 15.240 2.338 PT Harapan Agro, Surabaya Karisma Indoargo Universal, Sby 13.137 - Karisma Indoargo Universal, Sby UD Subur Makmur, Surabaya 11.662 - UD Subur Makmur, Surabaya Lain-lain masing-masing di bawah Rp10.000 251.254 364.952 Others below Rp10,000 each Total 364.641 403.362 Total Dikurangi cadangan penurunan nilai 5.608 5.608 Less allowance for impairment Pihak ketiga - bersih 359.033 397.754 Third parties - net Pihak berelasi Catatan 31a 13.969 17.795 Related parties Note 31a Total 373.002 415.549 Total Rincian umur piutang usaha berdasarkan tanggal faktur penjualan adalah sebagai berikut: The aging details of accounts receivable - trade based on invoice date are as follows: 30 Sep 2012 31 Des 2011 Sep 30, 2012 Dec 31, 2011 Pihak ketiga: Third parties: Kurang dari 31 hari 84.693 135.920 Fewer than 31 days 31-60 hari 32.798 142.854 31-60 days 61-90 hari 43.223 32.622 61-90 days berlanjut forward The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Nine Months Period Ended September 30, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 36 30 Sep 2012 31 Des 2011 Sep 30, 2012 Dec 31, 2011 91-180 hari 98.476 59.144 91-180 days Lebih dari 180 hari 105.451 32.822 More than 180 days Total 364.641 403.362 Total Dikurangi cadangan penurunan nilai 5.608 5.608 Less allowance for impairment Pihak ketiga - bersih 359.033 397.754 Third parties - net Pihak berelasi: Related parties: Kurang dari 31 hari 1.736 6.185 Fewer than 31 days 31-60 hari 108 4.791 31-60 days 61-90 hari - 2.697 61-90 days 91-180 hari 3.120 2.465 91-180 days Lebih dari 180 hari 9.005 1.657 More than 180 days Pihak berelasi Catatan 31a 13.969 17.795 Related parties Note 31a Berdasarkan hasil penelaahan terhadap kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, Manajemen Grup berkeyakinan bahwa jumlah cadangan 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 is sufficient to cover possible losses from non-collection of the accounts. Pada tanggal 30 September 2012 dan 31 Desember 2011, piutang usaha di atas termasuk piutang usaha dalam mata uang asing masing- masing sebesar AS666.516 setara dengan Rp6.391 dan AS1.053.810 setara dengan Rp9.556. As of September 30, 2012 and December 31, 2011, the receivables in foreign currency are amounted to US666.516 equivalent to Rp6,391 and US1,053,810 equivalent to Rp9,556, respectively. Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 30 September 2012 dan 31 Desember 2011 Catatan 12. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amounted to Rp60,000 as of September 30, 2012 and December 31, 2011 Note 12.

7. PERSEDIAAN