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 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 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, 2014 and December 31, 2013 and For the Nine Months Period Ended March 31, 2014 and 2013 Expressed in Millionsof Rupiah, Unless Otherwise Stated 35

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 customer: 31 Mar 2014 31 Des 2013 Mar 31, 2014 Dec 31, 2013 Pihak ketiga: Third parties: PT Agritech Green Industries, Jakarta 33.702 33.702 PT Agritech Green Industries, Jakarta PT Sumber Makmur, Surabaya 32.127 34.283 PT Sumber Makmur, Surabaya CV Nusa Prima Timur, Makassar 28.595 33.012 CV Nusa Prima Timur, Makassar UD Subur Makmur, Surabaya 27.143 28.218 UD Subur Makmur, Surabaya PT Harapan Agro, Surabaya 26.293 16.097 PT Harapan Agro, Surabaya CV Bangkit Sanjaya, Semarang 12.020 13.706 CV Bangkit Sanjaya, Semarang PT Indah Agro Lestari, Makassar 11.892 13.724 PT Indah Agro Lestari, Makassar Toko Anak Tani, Makassar 11.824 13.904 Toko Anak Tani, Makassar CV Agro Makmur Mandiri, Surabaya 11.180 15.311 CV Agro Makmur Mandiri, Surabaya PT Karisma Indoagro PT Karisma Indoagro Universal, Universal, Surabaya 10.910 13.482 Surabaya Toko Semi, Purwodadi 10.144 17.826 Toko Semi, Purwodadi Piutang petani 5.004 17.229 Farmers receivables Lain-lain masing-masing di bawah Rp10.000 355.203 317.102 Others below Rp10,000 each Total 576.037 567.596 Total Dikurangi cadangan kerugian penurunan nilai 15.603 15.603 Less allowance for impairment losses Pihak ketiga - neto 560,434 551.993 Third parties - net Pihak berelasi Catatan 31a 14.759 14.947 Related parties Note 31a Total 575.193 566.940 Total b. Berdasarkan mata uang: a. Based on currency: 31 Mar 2014 31 Des 2013 Mar 31, 2014 Dec 31, 2013 Rupiah 579.699 569.720 Rupiah Dolar Amerika Serikat Catatan 35 11.097 12.823 United States dollar Note 35 Total 590.796 582.543 Total Dikurangi cadangan kerugian penurunan nilai 15.603 15.603 Less allowance for impairment losses Total 575.193 566.940 Total 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 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 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, 2014 and December 31, 2013 and For the Nine Months Period Ended March 31, 2014 and 2013 Expressed in Millionsof Rupiah, Unless Otherwise Stated 36 c. Berdasarkan umur piutang: b. Based on aging receivables: 31 Mar 2014 31 Des 2013 Mar 31, 2014 Dec 31, 2013 Pihak ketiga: Third parties: Kurang dari 31 hari 71.915 174.497 Less than 31 days 31-60 hari 116.152 110.168 31-60 days 61-90 hari 76.374 50.905 61-90 days 91-180 hari 148.152 134.739 91-180 days Lebih dari 180 hari 163.444 97.287 More than 180 days Total 576.037 567.596 Total Dikurangi cadangan kerugian penurunan nilai 15.603 15.603 Less allowance for impairment losses Pihak ketiga - neto 560.434 551.993 Third parties - net Pihak berelasi: Related parties: Kurang dari 31 hari 3.269 1.548 Less than 31 days 31-60 hari 47 1.933 31-60 days 61-90 hari 5 746 61-90 days 91-180 hari - 890 91-180 days Lebih dari 180 hari 11.438 9.830 More than 180 days Pihak berelasi Catatan 30a 14.759 14.947 Related parties Note 30a Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movements of allowance for impairment losses are as follows: 31 Maret 2014March 31,2014 IndividualIndividual KolektifCollective Total Saldo awal 13.817 1.786 15.603 Beginning balance Penyisihan periode berjalan - - - Provision during the period Pemulihan periode berjalan - - - Reversal during the period Penghapusan - - - Write-off Saldo akhir 13.817 1.786 15.603 Ending Balance 31 Desember 2013December 31,2013 IndividualIndividual KolektifCollective Total Saldo awal 7.452 1.447 8.899 Beginning balance Penyisihan periode berjalan 11.150 1.770 12.920 Provision during the period Pemulihan periode berjalan 4.492 1.431 5.923 Reversal during the period Penghapusan 293 - 293 Write-off Saldo akhir 13.817 1.786 15.603 Ending Balance Berdasarkan hasil penelaahan terhadap kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, Manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan kerugian penurunan nilai tersebut cukup 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 losses is sufficient to cover possible losses from non-collection of the accounts. 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 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 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, 2014 and December 31, 2013 and For the Nine Months Period Ended March 31, 2014 and 2013 Expressed in Millionsof Rupiah, Unless Otherwise Stated 37 untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 31 Maret 2014 dan 31 Desember 2013 Catatan 31d. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbkamounted to Rp60,000 as of March 31, 2014 and December 31, 2013 Note 31d.

6. PERSEDIAAN