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 Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 42

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consists of: 31 Mar 2012 31 Des 2011 Mar 31, 2012 Dec 31, 2011 Kas 271 203 Cash on hand Bank - pihak ketiga Cash in banks - third parties Rupiah Rupiah PT Bank Central Asia Tbk 9.909 8.906 PT Bank Central Asia Tbk PT Bank Mandiri Persero Tbk 2.135 218 PT Bank Mandiri Persero Tbk Citibank N.A. 596 372 Citibank N.A. PT Bank CIMB Niaga Tbk 558 204 PT Bank CIMB Niaga Tbk Lain-lain 544 739 Others Dolar Amerika Serikat US Dollar Citibank N.A. Citibank N.A. AS112.750 pada tanggal US112,750 as of 31 Maret 2012, March 31, 2012, AS66.137 pada tanggal US66,137 as of 31 Desember 2011 1.035 600 December 31, 2011 Bank - pihak berelasi Catatan 31c Bank - a related party Note 31c Rupiah Rupiah PT Bank Agris 722 296 PT Bank Agris Deposito berjangka - Rupiah Time deposits - Rupiah PT Bank CIMB Niaga Tbk 201.977 185.977 PT Bank CIMB Niaga Tbk PT Bank Mandiri Persero Tbk 44.250 23.400 PT Bank Mandiri Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk - 27.616 Persero Tbk Total 261.997 248.531 Total Deposito berjangka memperoleh bunga berkisar antara 6 sampai 6,75 pada tanggal 31 Maret 2012 dan 31 Desember 2011. The time deposits earned annual interest ranging from 6 to 6.75 as of March 31, 2012 and December 31, 2011. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 43

6. PIUTANG USAHA

6. ACCOUNTS RECEIVABLE - TRADE

Akun ini terdiri dari: This account consists of: 31 Mar 2012 31 Des 2011 Mar 31, 2012 Dec 31, 2011 Pihak ketiga: Third parties: Piutang petani 5.499 10.641 Farmers receivables Piutang non petani Non-farmers receivables PT Sang Hyang Seri Persero 44.790 121.612 PT Sang Hyang Seri Persero CV Bangkit Sanjaya,Semarang 17.696 11.693 CV Bangkit Sanjaya, Semarang Toko Sumber Makmur, Surabaya 17.213 - Toko Sumber Makmur, Surabaya PT Agritech Green Industries, Jakarta 14.133 25.431 PT Agritech Green Industries, Jakarta CV Nusa Prima Timur, Makassar 11.498 13.196 CV Nusa Prima Timur, Makassar PT Pertani Persero 10.797 30.283 PT Pertani Persero PT Indo Kimia Pati, Semarang 10.339 5.634 PT Indo Kimia Pati, Semarang Toko Anak Tani, Makassar 10.135 11.703 Toko Anak Tani, Makassar CV Cahaya Karunia, Semarang 10.057 - CV Cahaya Karunia, Semarang Lain-lain masing-masing di bawah Rp10.000 242.673 173.169 Others below Rp10,000 each Total 394.830 403.362 Total Dikurangi cadangan penurunan nilai 5.608 5.608 Less allowance for impairment Pihak ketiga - bersih 389.222 397.754 Third parties - net Pihak berelasi Catatan 31a 11.771 17.795 Related parties Note 31a Total 400.993 415.549 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: 31 Mar 2012 31 Des 2011 Mar 31, 2012 Dec 31, 2011 Pihak ketiga: Third parties: Kurang dari 31 hari 138.713 135.920 Fewer than 31 days 31-60 hari 72.404 142.854 31-60 days 61-90 hari 36.660 32.622 61-90 days 91-180 hari 105.509 59.144 91-180 days Lebih dari 180 hari 41.544 32.822 More than 180 days Total 394.830 403.362 Total Dikurangi cadangan penurunan nilai 5.608 5.608 Less allowance for impairment Pihak ketiga - bersih 389.222 397.754 Third parties - net Pihak berelasi: Related parties: Kurang dari 31 hari 4.929 6.185 Fewer than 31 days 31-60 hari 936 4.791 31-60 days 61-90 hari 5.232 2.697 61-90 days 91-180 hari 673 2.465 91-180 days Lebih dari 180 hari 1 1.657 More than 180 days Pihak berelasi Catatan 31a 11.771 17.795 Related parties Note 31a The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 44

6. PIUTANG USAHA lanjutan