KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENTS Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 35

6. PIUTANG USAHA Lanjutan

6. TRADE RECEIVABLES Continued

Rincian umur piutang usaha kepada pihak ketiga adalah sebagai berikut: The details of aging schedule of trade receivables from third parties were as follows: 2009 2008 Sampai dengan 30 hari 57.916.017 53.453.630 Current up to 30 days 31 hari sampai 60 hari 13.102.303 23.470.889 31 days to 60 days 61 hari sampai 90 hari 1.676.698 18.115.217 61 days to 90 days Lebih dari 90 hari 73.838.445 6.676.061 More than 90 days Jumlah 146.533.463 101.715.797 Total Dikurangi penyisihan Less allowance for doubtful piutang ragu-ragu 3.378.644 3.378.644 accounts Bersih 143.154.819 98.337.153 Net Mutasi penyisihan piutang ragu-ragu atas piutang usaha - pihak ketiga adalah sebagai berikut: Movements of allowance for doubtful accounts of trade receivables - third parties were as follows: 2009 2008 Saldo awal tahun 3.378.644 2.972.794 Beginning balance Penambahan penyisihan Additional provisions during pada tahun berjalan: - 405.850 the year Saldo akhir tahun 3.378.644 3.378.644 Ending balance Manajemen Perusahaan dan Anak perusahaan berpendapat bahwa penyisihan piutang ragu-ragu tersebut cukup untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang usaha tersebut. The management of the Company and Subsidiaries believe that the allowance for doubtful accounts is adequate to cover possible losses from non-collectiblility of the trade receivables. Pada tanggal 31 Desember 2009 dan 2008, seluruh piutang usaha Perusahaan dan Anak perusahaan dengan nilai buku masing-masing sebesar Rp105,23 miliar dan Rp91,29 miliar, kecuali SNP, GLP, GIN, NAM dan BRBE, digunakan sebagai jaminan atas hutang obligasi Senior Notes yang diperoleh BSP Finance B.V., Anak perusahaan Catatan 24. As of December 31, 2009 and 2008, all trade receivables of the Company and Subsidiaries with carrying value amounting to Rp105.23 billion and Rp91.29 billion, respectively, except SNP, GLP, GIN, NAM and BRBE were pledged as collateral for bonds payable - Senior Notes obtained by BSP Finance B.V., a Subsidiary Note 24. Pada tanggal 31 Desember 2009 dan 2008, seluruh piutang usaha GLP dan GIN digunakan sebagai jaminan atas hutang bank jangka pendek yang diperoleh dari RZB-Austria Catatan 17 dan 22 dan piutang usaha NAM atas hutang PT Bank CIMB Niaga Tbk Catatan 22. As of December 31, 2009 and 2008, all trade receivables of GLP and GIN were pledged as collateral for short-term bank loan obtained from RZB-Austria Notes 17 and 22 and all receivables of NAM for loan obtained from PT Bank CIMB Niaga Tbk Note 22. PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 36 7. PERSEDIAAN 7. INVENTORIES Akun ini terdiri dari: This account consists of: 2009 2008 Bahan baku Raw materials Tandan buah segar 5.597.175 1.868.193 Fresh fruit bunches Karet 833.168 19.424.884 Rubber Sub-jumlah 6.430.343 21.293.077 Sub-total Barang dalam proses Work-in-process Karet 5.823.802 8.310.825 Rubber Barang jadi Finished goods Karet 38.656.611 25.408.504 Rubber Minyak kelapa sawit 7.781.866 30.598.130 Crude palm oil Inti kelapa sawit 3.531.727 5.825.775 Palm kernel Sub-jumlah 49.970.204 61.832.409 Sub-total Bibit tanaman Seedlings Karet 8.601.774 4.377.323 Rubber Kelapa sawit 6.138.988 2.425.991 Oil Palm Sub-jumlah 14.740.762 6.803.314 Sub-total Bahan pembantu Materials and supplies Pupuk dan bahan kimia 19.134.244 28.352.249 Fertilizers and chemicals Suku cadang dan perlengkapan 12.889.631 15.147.957 Spare-parts and supplies Sub-jumlah 32.023.875 43.500.206 Sub-total Jumlah 108.988.986 141.739.831 Total Dikurangi penyisihan Less allowance for persediaan usang 203.099 203.099 inventory obsolescence Bersih 108.785.887 141.536.732 Net Pada tanggal 31 Desember 2009 dan 2008, seluruh persediaan Perusahaan dan Anak perusahaan dengan nilai buku masing-masing sebesar Rp76,10 miliar dan Rp89,27 miliar, kecuali SNP, GLP, GIN, NAM dan BRBE, digunakan sebagai jaminan atas hutang obligasi - Senior Notes yang diperoleh BSP Finance B.V., Anak perusahaan Catatan 24. As of December 31, 2009 and 2008, all inventories of the Company and Subsidiaries with carrying value amounting to Rp76.10 billion and Rp89.27 billion, respectively, except for SNP, GLP, GIN, NAM and BRBE, were pledged as collateral for bonds payable - Senior Notes obtained by BSP Finance B.V., a Subsidiary Note 24. Pada tanggal 31 Desember 2009 dan 2008, persediaan diasuransikan terhadap risiko kebakaran dan kerugian lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan masing-masing sebesar Rp56,36 miliar dan USD4,8 juta dan Rp50,32 miliar dan USD3,89 juta, yang menurut pendapat manajemen Perusahaan dan Anak perusahaan cukup untuk menutupi kemungkinan kerugian akibat resiko-resiko tersebut. As of December 31, 2009 and 2008, inventories were insured against losses from fire and other risks under blanket policies amounting to Rp56.36 billion and USD4.8 million and Rp50.32 billion and USD3.89 million, respectively, which the management of the Company and Subsidiaries believe is adequate to cover possible losses arising from such risks.