KAS DAN SETARA KAS 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 Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan 1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and January 1, 2011December 31, 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 51 6. PIUTANG USAHA lanjutan 6. ACCOUNTS RECEIVABLE - TRADE continued c. Berdasarkan umur piutang lanjutan: c. Based on aging receivables continued: 2012 2011 Pihak berelasi: Related parties: Kurang dari 31 hari 2.569 6.185 Less than 31 days 31-60 hari 3.048 4.791 31-60 days 61-90 hari 28 2.697 61-90 days 91-180 hari 2.417 2.465 91-180 days Lebih dari 180 hari 9.290 1.657 More than 180 days Pihak berelasi Catatan 32a 17.352 17.795 Related parties Note 32a Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movement of allowance for impairment losses are as follows: 2012 IndividualIndividual KolektifCollective Total Saldo awal 5.012 596 5.608 Beginning balance Penyisihan periode berjalan Provision during the period Catatan 27 4.622 1.002 5.624 Note 27 Pemulihan periode berjalan Recovery during the period Catatan 29 484 151 635 Note 29 Penghapusan 1.698 - 1.698 Write-off Saldo akhir 7.452 1.447 8.899 Ending Balance 2011 IndividualIndividual KolektifCollective Total Saldo awal 3.469 434 3.903 Beginning balance Penyisihan periode berjalan Provision during the period Catatan 27 2.398 162 2.560 Note 27 Pemulihan periode berjalan Recovery during the period Catatan 29 675 - 675 Note 29 Penghapusan 180 - 180 Write-off Saldo akhir 5.012 596 5.608 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 31 Desember 2012 dan 2011 Catatan 12. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amount to Rp60,000 as of December 31, 2012 and 2011 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 Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan 1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and January 1, 2011December 31, 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 52 7. PERSEDIAAN 7. INVENTORIES Persediaan terdiri dari: Inventories consist of: 2012 2011 Barang jadi: Finished goods: Benih jagung 79.963 97.897 Corn seeds Benih sayuran dan buah-buahan 50.261 30.809 Vegetable and fruit seeds Benih padi 2.689 8.992 Paddy seeds Pestisida 64.550 77.880 Pesticides Lain-lain 6.566 8.038 Others Total barang jadi 204.029 223.616 Total finished goods Barang dalam proses: Work-in-process: Benih jagung 272.326 154.095 Corn seeds Benih sayuran dan buah-buahan 210.669 84.803 Vegetable and fruit seeds Benih padi 27.555 18.269 Paddy seeds Pestisida 599 1.099 Pesticides Lain-lain 50 50 Others Total barang dalam proses 511.199 258.316 Total work-in-process Kemasan 18.945 16.542 Packaging Bahan baku 11.735 14.011 Raw materials Persediaan dalam perjalanan 191 1.114 Inventories in transit Lain-lain 14.639 23.532 Others Total 760.738 537.131 Total Dikurangi cadangan penurunan nilai pasar Less allowance for decline in market value dan keusangan persediaan 16.008 13.832 and obsolescence of inventories Neto 744.730 523.299 Net Mutasi cadangan penurunan nilai pasar dan keusangan persediaan adalah sebagai berikut: The movement of allowance for decline in market value and obsolescence of inventories is as follows: 2012 2011 Saldo awal 13.832 18.283 Beginning balance Penyisihan periode berjalan Catatan 27 9.025 6.625 Provision during the period Note 27 Pemulihan periode berjalan Catatan 29 6.849 11.076 Recovery during the period Note 29 Saldo akhir 16.008 13.832 Ending balance Pemulihan periode berjalan atas cadangan penurunan nilai pasar dan keusangan persediaan diakui karena terjualnya barang jadi terkait kepada pihak ketiga. Recovery during the period of allowance for decline in values and obsolescence of inventories was recognized due to the sales of the related finished goods to third parties.