TUJUAN DAN LAPORAN KEUANGAN 31 DESEMBER 2015

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 95

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KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued b Risiko likuiditas lanjutan b. Liquidity risk continued Tabel berikut ini menunjukan profil jangka waktu pembayaran liabilitas Kelompok Usaha berdasarkan pembayaran dalam kontrak. The following table describes the maturity schedules of the Group’s financial liabilities based on undiscounted contractual payments. 31 Desember 2015December 31, 2015 1 tahun 1-2 tahun Total 1 year 1-2 years Total Utang Accounts payable Usaha - pihak ketiga 120.545 - 120.545 Trade - third parties Lain-lain - pihak ketiga 23.475 - 23.475 Others - third parties Beban akrual 82.068 - 82.068 Accrued expenses Liabilitas imbalan kerja Short-term employee benefit jangka pendek 1.332 - 1.332 liabilities Utang pihak berelasi non-usaha - 197 197 Due to related parties Total 227.420 197 227.617 Total 31 Desember 2014December 31, 2014 1 tahun 1-2 tahun Total 1 year 1-2 years Total Utang usaha Accounts payable - trade Pihak ketiga 79.419 - 79.419 Third parties Pihak berelasi 9.719 - 9.719 A related party Accounts payable - others - Utang lain-lain - pihak ketiga 18.525 - 18.525 third parties Beban akrual 54.408 - 54.408 Accrued expenses Liabilitas imbalan kerja Short-term employee benefit jangka pendek 1.074 - 1.074 liabilities Utang pihak berelasi non-usaha - 181 181 Due to related parties Total 163.145 181 163.326 Total c. Risiko pasar c. Market risk Industri pertanian di Indonesia masih menunjukkan perkembangan yang positif seiring dengan komitmen pemerintah untuk mencapai swasembada pangan nasional. Persaingan di industri pertanian semakin ketat seiring meningkatnya kebutuhan akan produk pertanian dengan kualitas baik dan semakin banyaknya pesaing yang muncul. The agricultural industry in Indonesia is still showing a positive trend in line with the governments commitment to achieve national food self-sufficiency. Competition in the agricultural industry is getting tougher with the increasing demand for agricultural products of good quality and the increasing number of emerging competitors. Industri pertanian sangat dipengaruhi oleh perubahan cuaca. Musim kemarau yang panjang menyebabkan kekeringan di sebagian daerah. Selain itu, serangan hama masih tetap menjadi ancaman bagi petani. The agricultural industry is strongly influenced by changes in weather. A long dry season resulted in severe drought in some areas. In addition, pest attacks still remain a threat to farmers. The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 96

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