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 Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 39

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consists of: 30 Jun 2013 31 Des 2012 Jun 30, 2013 Dec 31, 2012 Kas 215 295 Cash on hand Bank - pihak ketiga Cash in banks - third parties Rupiah Rupiah PT Bank Central Asia Tbk 9.738 13.857 PT Bank Central Asia Tbk PT Bank Mandiri Persero Tbk 1.331 458 PT Bank Mandiri Persero Tbk Citibank N.A. 1.291 577 Citibank N.A. PT Bank Danamon Indonesia Tbk 770 428 PT Bank Danamon Indonesia Tbk PT Bank CIMB Niaga Tbk 596 455 PT Bank CIMB Niaga Tbk Lain-lain 188 188 Others Dolar Amerika Serikat US dollar Citibank N.A. Catatan 36 Citibank N.A. Note 36 AS119.529 pada tanggal US119,529 as of 30 Juni 2013, June 30, 2013, AS155.656 pada tanggal US155,656 as of 31 Desember 2012 1.187 1.505 December 31, 2012 Bank - pihak berelasi Catatan 31c Bank - a related party Note 31c Rupiah Rupiah PT Bank Agris 264 362 PT Bank Agris Deposito berjangka - Rupiah Time deposits - Rupiah PT Bank CIMB Niaga Tbk 181.000 108.000 PT Bank CIMB Niaga Tbk Total 196.580 126.125 Total Deposito berjangka memperoleh bunga berkisar antara 5,5 sampai 6,25 dan 6 sampai 6,75 per tahun masing-masing pada tanggal 30 Juni 2013 dan 31 Desember 2012. The time deposits earned annual interest ranging from 5.5 to 6.25 and 6 to 6.75 as of June 30, 2013 and December 31, 2012, respectively.

6. PIUTANG USAHA

6. ACCOUNTS RECEIVABLE - TRADE

Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows: a. Berdasarkan pelanggan: a. Based on customer: 30 Jun 2013 31 Des 2012 Jun 30, 2013 Dec 31, 2012 Pihak ketiga: Third parties: PT Sumber Makmur, Surabaya 44.032 22.306 PT Sumber Makmur, Surabaya PT Agritech Green Industries, Jakarta 33.702 51.664 PT Agritech Green Industries, Jakarta Karisma Indoargo Universal, Surabaya 26.559 17.478 Karisma Indoargo Universal, Surabaya PT Harapan Agro, Surabaya 21.244 13.932 PT Harapan Agro, Surabaya CV Nusa Prima Timur, Makassar 20.517 23.429 CV Nusa Prima Timur, Makassar UD Subur Makmur, Surabaya 17.899 12.214 UD Subur Makmur, Surabaya PT Indah Agro Lestari, Makassar 12.910 5.875 PT Indah Agro Lestari, Makassar Toko Semi, Semarang 11.534 - Toko Semi, Semarang PT Forum Agro Sukses, Surabaya 10.727 5.144 The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 40 30 Jun 2013 31 Des 2012 Jun 30, 2013 Dec 31, 2012 Pihak ketiga lanjutan: Third parties continued: Toko Anak Tani, Makassar 8.959 5.193 Toko Anak Tani, Makassar Sumber Makmur Agroindo, Surabaya 5.921 3.104 Sumber Makmur Agroindo, Surabaya CV Cahaya Karunia, Semarang 5.907 5.907 CV Cahaya Karunia, Semarang Piutang petani 5.478 13.578 Farmers receivables Catur Agrotama, Surabaya 5.441 2.496 Catur Agrotama, Surabaya PT Indo Kimia Pati, Semarang 5.387 3.428 PT Indo Kimia Pati, Semarang Syaifuddin, Makassar 5.112 3.768 Syaifuddin, Makassar Lain-lain masing-masing di bawah Rp5.000 207.843 190.443 Others below Rp5,000 each Total 449.172 379.959 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Pihak ketiga - neto 440.273 371.060 Third parties - net Pihak berelasi Catatan 31a 14.657 17.352 Related parties Note 31a Total 454.930 388.412 Total b. Berdasarkan mata uang: a. Based on currency: 30 Jun 2013 31 Des 2012 Jun 30, 2013 Dec 31 2012 Rupiah 454.750 385.277 Rupiah Dolar Amerika Serikat Catatan 36 9.079 12.034 United States dollar Note 36 Total 463.829 397.311 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Total 454.930 388.412 Total c. Berdasarkan umur piutang: b. Based on aging receivables: 30 Jun 2013 31 Des 2012 Jun 30, 2013 Dec 31, 2012 Pihak ketiga: Third parties: Kurang dari 31 hari 115.272 115.336 Less than 31 days 31-60 hari 42.546 47.918 31-60 days 61-90 hari 55.360 50.193 61-90 days 91-180 hari 96.128 96.451 91-180 days Lebih dari 180 hari 139.866 70.061 More than 180 days Total 449.172 379.959 Total Dikurangi cadangan kerugian penurunan nilai 8.899 8.899 Less allowance for impairment losses Pihak ketiga - neto 440.273 371.060 Third parties - net The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 41 30 Jun 2013 31 Des 2012 Jun 30, 2013 Dec 31, 2012 Pihak berelasi: Related parties: Kurang dari 31 hari 3.296 2.569 Less than 31 days 31-60 hari 22 3.048 31-60 days 61-90 hari 2 28 61-90 days 91-180 hari - 2.417 91-180 days Lebih dari 180 hari 11.337 9.290 More than 180 days Pihak berelasi Catatan 31a 14.657 17.352 Related parties Note 32a Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movement of allowance for impairment losses are as follows: 30 Jun 2013Jun 30, 2013 IndividualIndividual KolektifCollective Total Saldo awal 7.452 1.447 8.899 Beginning balance Penyisihan periode berjalan - - - Provision during the period Pemulihan periode berjalan - - - Recovery during the period Penghapusan - - - Write-off Saldo akhir 7.452 1.447 8.899 Ending Balance 31 Des 2012Dec 31, 2012 IndividualIndividual KolektifCollective Total Saldo awal 5.012 596 5.608 Beginning balance Penyisihan periode berjalan 4.622 1.002 5.624 Provision during the period Pemulihan periode berjalan 484 151 635 Recovery during the period Penghapusan Catatan 38 1.698 - 1.698 Write-off Note 38 Saldo akhir 7.452 1.447 8.899 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 untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. 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. Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 30 Juni 2013 dan 31 Desember 2012 Catatan 12. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amount to Rp60,000 as of June 30, 2013 and December 31, 2012 Note 12. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 42

7. PERSEDIAAN