PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 55 5. PIUTANG USAHA – PIHAK KETIGA Lanjutan 5. TRADE RECEIVABLES – THIRD PARTIES Continued Mutasi cadangan kerugian penurunan nilai piutang yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut: The movement in allowance for impairment losses on trade receivables which was based on individual assessment is as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Saldo awal 383.668.311 378.012.195 Beginning balance Penambahan penyisihan kerugian Additional allowance for impairment penurunan pada periode berjalan - 5.656.116 losses during the period Saldo akhir 383.668.311 383.668.311 Ending balance Manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai piutang usaha cukup untuk menutup kemungkinan kerugian tidak tertagihnya piutang usaha. The management of the Group believes that the allowance for impairment losses on trade receivables is adequate to cover any possible losses on uncollectible trade receivables. Pada tanggal 31 Maret 2015 dan 31 Desember 2014, seluruh piutang usaha Perusahaan dan beberapa Entitas Anak tertentu yang terdiri dari PT Huma Indah Mekar, PT Air Muring, PT Bakrie Pasaman Plantations, PT Agrowiyana, PT Agro Mitra Madani, PT Grahadura Leidongprima dan PT Monrad Intan Barakat dengan total masing-masing sebesar Rp1,28 triliun dan Rp1,29 triliun digunakan sebagai jaminan atas utang jangka panjang pinjaman dari Credit Suisse AG, Cabang Singapura dengan fasilitas sampai dengan USD250 juta. As of March 31, 2015 and December 31, 2014, all trade receivables of the Company and certain Subsidiaries consisting of PT Huma Indah Mekar, PT Air Muring, PT Bakrie Pasaman Plantations, PT Agrowiyana, PT Agro Mitra Madani, PT Grahadura Leidongprima and PT Monrad Intan Barakat totaling Rp1.28 trillion and Rp1.29 trillion, respectively, were pledged as collateral for long-term bank loan from Credit Suisse AG, Singapore Branch with facilities up to USD250 million. Piutang usaha PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo, Entitas Anak, digunakan sebagai jaminan atas utang jangka panjang pinjaman dari PT Bank Mandiri Persero Tbk Catatan 22. Trade receivables of PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo, Subsidiaries were also pledged as collateral for long-term bank loan from PT Bank Mandiri Persero Tbk Note 22. 6. PIUTANG LAIN-LAIN - PIHAK KETIGA 6. OTHERS RECEIVABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 PT Berkat Sawit Sejati 78.498.727 74.634.987 PT Berkat Sawit Sejati PT Intan Surya Pratama 10.014.441 10.014.441 PT Intan Surya Pratama Lain-lain masing-masing Others each below di bawah Rp10 miliar 71.167.559 65.402.386 Rp10 billion Sub-total 159.680.727 150.051.814 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 11.177.706 11.177.706 losses Total 148.503.021 138.874.108 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 56 7. PERSEDIAAN 7. INVENTORIES Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Bahan baku Raw materials Karet 7.978.787 4.904.289 Rubber Tandan buah segar 3.903.510 1.515.898 Fresh fruit bunches Oleo 652.682 652.682 Oleo Sub-total 12.534.979 7.072.869 Sub-total Barang dalam proses Work-in-process Oleo 4.995.874 5.005.494 Oleo Karet 4.058.199 6.834.213 Rubber Sub-total 9.054.073 11.839.707 Sub-total Barang jadi Finished goods Karet 33.711.761 24.857.468 Rubber Minyak kelapa sawit 13.161.600 9.192.897 Crude palm oil Inti kelapa sawit 3.234.020 3.326.514 Palm kernel Oleo 5.430.269 5.473.549 Oleo Sub-total 55.537.650 42.850.428 Sub-total Bibit tanaman Seedlings Kelapa sawit 13.596.667 13.439.842 Palm oil Karet 10.823.430 11.310.601 Rubber Sub-total 24.420.097 24.750.443 Sub-total Bahan pembantu Materials and supplies Suku cadang dan perlengkapan 24.070.128 24.612.342 Spare-parts and supplies Pupuk dan bahan kimia 25.370.014 24.920.545 Fertilizers and chemicals Sub-total 49.440.142 49.532.887 Sub-total Total 150.986.941 136.046.334 Total Dikurangi: Less: Penyisihan persediaan usang 1.599.202 1.599.202 Allowance for inventory obsolescence Neto 149.387.739 134.447.132 Net Pada tahun 2014, Perusahaan telah menghapus-bukukan suku cadang sejumlah Rp122,73 juta. In 2014, the Company wrote-off spareparts amounting to Rp122.73 million.