BEBAN POKOK PENJUALAN Peristiwa setelah Periode Pelaporan

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E83 Exhibit E83 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

29. INSTRUMEN DERIVATIF Lanjutan

29. DERIVATIVE INSTRUMENT Continued Dalam transaksi penjualan, LIH dan MAG, entitas anak, harga penjualan dari produk kelapa sawit sangat tergantung pada harga minyak kelapa sawit dunia yang menggunakan mata uang Dolar AS sebagai acuan dan entitas anak juga memiliki pinjaman yang menggunakan tingkat suku bunga mengambang. Untuk memitigasi fluktuasi pada nilai tukar mata uang Dolar AS dan suku bunga, entitas anak menggunakan instrumen lindung nilai yaitu menukar kewajiban membayar pinjaman dengan tingkat suku bunga mengambang menjadi tingkat suku bunga tetap dan membayar pinjaman dalam Rupiah menjadi Dolar AS pada kurs tetap. In sales transactions, LIH and MAG, subsidiaries, selling price of palm oil products is highly dependent on the world price of palm oil using the US Dollar as a reference and also subsidiaries had the loan with floating interest rate. To mitigate fluctuations in currency exchange rates and interest rates the US Dollar, subsidiaries using hedging instrument with exchange the obligation to pay the loan with a floating interest rate to fixed interest rate and pay the loan in Rupiah to US Dollar at a fixed exchange rate. Sehubungan dengan hal tersebut diatas maka entitas anak melakukan lindung nilai untuk transaksi antara LIH, entitas anak dengan Morgan Stanley Co. International Plc. dan MAG, entitas anak dengan PT Bank DBS Indonesia. In connection with the above the subsidiaries conduct the hedging for the transaction between LIH, a subsidiary with Morgan Stanley Co. International Plc. and MAG, a subsidiary with PT Bank DBS Indonesia.

30. INFORMASI SEGMEN

30. SEGMENT INFORMATION Segmen Primer Berdasarkan Letak Geografis Primary Segments Based on the Geographical Pendapatan Revenue 2 0 1 2 2 0 1 1 Sumatera Barat 188.038.369 190.751.813 West Sumatera Riau 230.635.210 123.141.048 Riau Sumatera Selatan 6.182.386 2.415.951 South Sumatera Lampung 50.220.842 30.109.192 Lampung Kalimantan Barat 124.158.435 53.153.013 West Kalimantan J u m l a h 599.235.242 399.571.017 T o t a l Laba Rugi Usaha Operating Income Loss 2 0 1 2 2 0 1 1 Sumatera Barat 48.509.203 73.381.295 West Sumatera Riau 24.293.571 27.644.377 Riau Sumatera Selatan 19.202.866 11.801.603 South Sumatera Bengkulu 4.551.041 1.550.575 Bengkulu Lampung 26.504.041 4.901.668 Lampung Kalimantan Barat 2.736.585 3.889.080 West Kalimantan Jakarta 34.962.615 1.773.883 Jakarta J u m l a h 43.326.878 86.912.199 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E84 Exhibit E84 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

30. INFORMASI SEGMEN Lanjutan

30. SEGMENT INFORMATION Continued Penyusutan Depreciation 2 0 1 2 2 0 1 1 Sumatera Barat 5.382.481 7.328.462 West Sumatera Riau 9.335.812 5.474.620 Riau Sumatera Selatan 1.737.224 3.252.509 South Sumatera Bengkulu 70.019 68.339 Bengkulu Lampung 438.977 883.908 Lampung Kalimantan Barat 8.126.991 6.225.327 West Kalimantan Jakarta 1.566.565 905.422 Jakarta J u m l a h 26.658.069 24.138.587 T o t a l Aset Assets 2 0 1 2 2 0 1 1 Sumatera Barat 771.224.653 304.995.703 West Sumatera Riau 634.746.455 582.959.812 Riau Sumatera Selatan 492.653.016 384.505.854 South Sumatera Bengkulu 115.912.232 63.070.731 Bengkulu Lampung 341.532.141 364.590.097 Lampung Kalimantan Barat 1.125.279.629 949.009.988 West Kalimantan Jakarta 1.817.310.256 1.187.455.137 Jakarta J u m l a h 5.298.658.382 3.836.587.322 T o t a l Eliminasi 2.011.423.941 1.027.219.402 Elimination Jumlah Aset 3.287.234.441 2.809.367.920 Total Assets Liabilitas Liabilities 2 0 1 2 2 0 1 1 Sumatera Barat 448.536.869 319.914.162 West Sumatera Riau 444.181.579 334.172.996 Riau Sumatera Selatan 454.124.314 309.118.726 South Sumatera Bengkulu 97.754.206 49.701.254 Bengkulu Lampung 42.875.784 17.334.238 Lampung Kalimantan Barat 729.097.350 531.505.861 West Kalimantan Jakarta 1.078.237.812 546.620.289 Jakarta J u m l a h 3.294.807.914 2.108.367.526 T o t a l Eliminasi 899.313.124 381.749.152 Elimination Jumlah Liabilitas 2.395.494.790 1.726.618.374 Total Liabilities