SEGMEN OPERASI OPERATING SEGMENTS

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 72 Berdasarkan Perjanjian Strategi Lisensi dan Aliansi Pemasaran pada tanggal 9 September 2009, Monsanto Company telah menugaskan Monsanto Singapore Company Pte Ltd., Singapura, untuk melanjutkan perjanjian linsensi dengan Perusahaan. Berdasarkan perjanjian ini, pembayaran royalti akan jatuh tempo setiap tanggal 15 bulan Februari, Mei, Agustus, dan November pada setiap tahun kalender. Beban royalti termasuk PPN yang dibebankan pada beban usaha sebesar Rp3.167 dan Rp3.744 masing-masing pada periode yang berakhir tanggal 31 Maret 2013 dan 2012. Based on a Strategic License and Marketing Alliance Agreement dated September 9, 2009, Monsanto Company has assigned Monsanto Singapore Company Pte Ltd., Singapore, to continue the license agreement with the Company. Based on this agreement, the royalty payments are due on the 15 th of February, May, August and November of each calendar year. The royalty expense including VAT charged to operating expenses amounted to Rp3,167 and Rp3,744, respectively for the periods ended March 31, 2013 and 2012. e. Perjanjian Sewa e. Rental Agreements Kelompok Usaha menyewa gedung kantor dan gudang di Sidoarjo dari PT Charoen Pokphand Indonesia Tbk, pihak berelasi. Berdasarkan perjanjian sewa yang diperpanjang secara tahunan, beban sewa per tahun untuk tahun 2013 dan 2012 masing-masing sebesar Rp215. The Group rents an office building and warehouses located in Sidoarjo from PT Charoen Pokphand Indonesia Tbk, a related party. Based on the annual rental agreements, the annual rental expense in both 2013 and 2012 amounted to Rp215. 33. SEGMEN OPERASI 33. OPERATING SEGMENTS Kelompok Usaha menyajikan segmen operasi berdasarkan jenis produk, yaitu jagung, sayuran dan buah-buahan, padi, pestisida, dan lainnya pupuk dan sarana produksi pertanian sebagai berikut: The Group presents operating segments based on the types of products sold consisting of sales of corn, vegetable and fruit, paddy, pesticide and others fertilizer and farming production facilities as follows: 31 Mar 2013Mar 31,2013 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan segmen Segment sales Penjualan eksternal 72.390 51.501 207 98.778 4.589 - 227.465 External sales Penjualan antarsegmen - - - 3.090 1.183 4.273 - Inter-segment sales Total penjualan segmen 72.390 51.501 207 101.868 5.772 4.273 227.465 Total segment sales Laba bruto 42.334 28.234 309 41.034 2.991 4.273 110.011 Gross profit Beban penjualan, umum Selling, general and dan administrasi 17.682 6.307 50 12.475 707 - 37.221 administrative expenses Beban operasi lainnya 2.387 Other operating expenses Pendapatan operasi lainnya 1.774 Other operating income Laba usaha 72.177 Income from operations Pendapatan bunga 1.261 Interest income Biaya keuangan 361 Finance costs Laba sebelum Income before pajak penghasilan 73.077 income tax Beban pajak penghasilan - neto 18.530 Income tax expense - net Laba tahun berjalan 54.547 Income for the year The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 73 31 Mar 2013Mar 31,2013 lanjutancontinued Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Aset segmen 439.321 303.060 84.729 238.251 3.912 - 1.069.273 Segment assets Aset tidak dapat dialokasi 513.332 Unallocated assets Total aset 1.582.605 Total assets Liabilitas segmen - - - 28.956 - - 28.956 Segment liabilities Liabilitas tidak dapat dialokasi 120.398 Unallocated liabilities Total liabilitas 149.354 Total liabilities Pengeluaran barang modal Allocated capital dapat dialokasi 1.122 337 559 15 - - 2.033 expenditures Pengeluaran barang modal Unallocated capital tidak dapat dialokasi 21 expenditures Total 2.054 Total Penyusutan dan Depreciation and amortisasi 2.387 1.852 7 656 55 - 4.957 amortization Non-cash expenses other Beban non kas selain than depreciation and penyusutan dan amortisasi 12.078 3.547 1.015 1.007 23 - 17.670 amortization 31 Mar 2012Mar 31, 2012 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan segmen Segment sales Penjualan eksternal 105.476 63.845 466 101.203 5.810 - 276.800 External sales Penjualan antarsegmen - 1.142 - 4.402 749 6.293 - Inter-segment sales Total penjualan segmen 105.476 64.987 466 105.605 6.559 6.293 276.800 Total segment sales Laba bruto 56.013 40.098 159 43.258 2.208 6.293 135.443 Gross profit Beban penjualan, umum Selling, general and dan administrasi 23.300 6.952 103 11.297 702 - 42.354 administrative expenses Beban operasi lainnya 8.281 Other operating expenses Pendapatan operasi lainnya 298 Other operating income Laba usaha 85.106 Income from operations Pendapatan bunga 2.324 Interest income Biaya keuangan 14 Finance costs Laba sebelum Income before pajak penghasilan 87.416 income tax Beban pajak penghasilan - neto 18.815 Income tax expense - net Laba tahun berjalan 68.601 Income for the year Pengeluaran barang modal Allocated capital dapat dialokasi 1.580 462 804 448 - - 3.294 expenditures Pengeluaran barang modal Unallocated capital tidak dapat dialokasi 248 expenditures Total 3.542 Total Penyusutan dan Depreciation and amortisasi 2.479 1.960 11 514 39 - 5.003 amortization Non-cash expenses other Beban non kas selain than depreciation and penyusutan dan amortisasi 9.664 3.330 1.015 1.136 35 - 15.180 amortization The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 74 31 Des 2012Dec 31, 2012 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Aset segmen 491.180 293.589 60.802 235.441 6.060 - 1.087.072 Segment assets Aset tidak dapat dialokasi 500.531 Unallocated assets Total aset 1.587.603 Total assets Liabilitas segmen - - - 19.833 - - 19.833 Segment liabilities Liabilitas tidak dapat dialokasi 189.066 Unallocated liabilities Total liabilitas 208.899 Total liabilities Informasi geografis atas penjualan adalah sebagai berikut: The geographical information on sales are as follows: 31 Mar 2013Mar 31, 2013 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan Sales Jawa 40.569 25.686 202 45.592 4.678 4.273 112.454 Java Sumatera 2.299 8.110 - 29.406 687 - 40.502 Sumatra Sulawesi 29.298 3.054 5 20.897 157 - 53.411 Sulawesi Kalimantan 224 2.452 - 5.973 250 - 8.899 Kalimantan Luar negeri - 12.199 - - - - 12.199 Overseas Total 72.390 51.501 207 101.868 5.772 4.273 227.465 Total 31 Mar 2012Mar 31, 2012 Sayuran dan buah-buahan Jagung Vegetable and Padi Pestisida Lain-lain Eliminasi Konsolidasian Corn fruit Paddy Pesticide Others Elimination Consolidated Penjualan Sales Jawa 81.059 45.265 466 43.295 5.368 6.293 169.160 Java Sumatera 10.714 8.062 - 39.126 645 - 58.547 Sumatra Sulawesi 12.515 4.047 - 17.390 168 - 34.120 Sulawesi Kalimantan 867 3.666 - 5.794 378 - 10.705 Kalimantan Luar negeri 321 3.947 - - - - 4.268 Overseas Total 105.476 64.987 466 105.605 6.559 6.293 276.800 Total The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 75 34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS