Available for Sale Investments

PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir 30 September 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Periods Ended September 30, 2015 and December 31, 2014 Figures are in millions of Rupiah, unless Otherwise Stated - 52 -

6. Piutang Usaha

6. Trade Accounts Receivable

30 September 31 Desember September 30 December 31 2015 2014 Pihak berelasi Catatan 38 Related parties Note 38 Rupiah Rupiah PT Sungai Budi 642,217 475,714 PT Sungai Budi PT Kencana Acidindo Perkasa 318 907 PT Kencana Acidindo Perkasa PT Budi Samudra Tatakarya - 170 PT Budi Samudra Tatakarya Jumlah - pihah berelasi 642,535 476,791 Total - related parties Pihak ketiga Third parties Rupiah Rupiah PTPN VII Bunga Mayang 68,517 - PTPN VII Bunga Mayang PT Gunung Madu Plantations 21,522 - PT Gunung Madu Plantations PT Ecogreen Oleochemicals 19,285 - PT Ecogreen Oleochemicals PT Sriwijaya Alam Segar 5,372 - PT Sriwijaya Alam Segar PT Sukses Alam Segar 3,741 - PT Sukses Alam Segar PT Sinar Alam Permai 2,934 - PT Sinar Alam Permai PT Rejeki Kencana 2,844 - PT Rejeki Kencana PT Inti Benua Perkasatama 2,070 - PT Inti Benua Perkasatama PT Sari Dumai Sejati 1,774 - PT Sari Dumai Sejati PT Pelabuhan Indonesia 1,622 1,092 PT Pelabuhan Indonesia PT Cisadane Raya Chemicals - 47,572 PT Cisadane Raya Chemicals PT Eterindo Wahanatama - 2,167 PT Eterindo Wahanatama PT Sintang Raya - 1,329 PT Sintang Raya Galih - 1,101 Galih Dede - 1,070 Dede Lain-lain masing-masing kurang dari Others each less than Rp 1.000 41,877 56,271 Rp 1,000 Jumlah 171,558 110,602 Subtotal Dolar Amerika Serikat Catatan 42 U.S. Dollar Note 42 Inter United Enterprises Pte. Ltd. 42,898 31,882 Inter United Enterprises Pte. Ltd. Nestle Oil Singapore 11,762 - Nestle Oil Singapore Zara General Trading Limitada 9,890 56,856 Zara General Trading Limitada ADM International Sari 4,163 - ADM International Sari KK Kingstone Ltd. - 6,384 KK Kingstone Ltd. Multy Commodity International - 1,490 Multy Commodity International Ecogreen Eleochemicals - 18,256 Ecogreen Eleochemicals Intercontinental Commodities Limited - 2,956 Intercontinental Commodities Limited Golden Agri International Pte. Ltd. - 1,806 Golden Agri International Pte. Ltd. Alzahra Technology Company - 1,717 Alzahra Technology Company JV Siyob Sahovati Ltd. - 1,248 JV Siyob Sahovati Ltd. Asian Enterprises - 1,167 Asian Enterprises Lain-lain masing-masing kurang dari Others each less than Rp 1.000 7,118 - Rp 1,000 Jumlah 75,831 123,762 Subtotal Jumlah - pihak ketiga 247,389 234,364 Total - third parties Jumlah 889,924 711,155 Total Seluruh piutang usaha Grup pada tanggal 30 September 2015 dan 31 Desember 2014, belum jatuh tempo dan tidak mengalami penurunan nilai. As of September 30, 2015 and December 31, 2014 , the Group‟s trade accounts receivables are not yet due and not impaired. Manajemen berpendapat bahwa seluruh piutang usaha dapat ditagih sehingga tidak dibentuk cadangan kerugian penurunan nilai atas piutang. Management believes that all the above receivables are collectible, thus no allowance for impairment was provided. PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir 30 September 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Periods Ended September 30, 2015 and December 31, 2014 Figures are in millions of Rupiah, unless Otherwise Stated - 53 - Sebesar 81,36 dan 85,04 atas piutang usaha masing-masing pada tanggal 30 September 2015 dan 31 Desember 2014 digunakan sebagai jaminan atas utang bank Catatan 17dan 39. As of September 30, 2015 and December 31, 2014, 81.36 and 85.04 of the total trade accounts receivable are used as collateral on bank loans Notes 17 and 39.

7. Persediaan

7. Inventories

30 September 31 Desember Sept ember 30 December 31 2015 2014 Persediaan barang jadi Minyak sawit 174,636 153,379 Crude palm oil Gula 101,593 205,549 Sugar Stearin 49,212 47,799 Stearine Minyak goreng sawit 45,868 23,215 Palm cooking oil Minyak inti sawit 65,408 77,028 Palm kernel oil Bungkil sawit 38,023 31,363 Palm expeller Refined, Bleached and Deodorized Palm Oil Refined, Bleached and Deodorized Palm Oil RBDPO 18,201 10,323 RBDPO Sabun 15,847 5,807 Soap Vetsil sawit 12,132 11,785 Palm free fatty acid Mentega 2,873 - Margarine Tandan Buah Segar 2,057 - Fresh Fruit Bunches Minyak kelapa 1,574 1,574 Crude coconut oil Inti sawit 162 4,841 Palm kernel Bahan kimia - 651 Chemicals Lain-lain 62 49,372 Others Tanaman tebu dalam pertumbuhan 131,806 89,027 Immature sugarcane - plantation Bahan pembantu: Indirect materials: Pupuk dan obat-obatan 153,332 110,768 Fertilizers and medicines Suku cadang 118,365 94,761 Spare parts Bahan bakar dan pelumas 17,982 21,729 Fuel and oil Bahan pembungkus 10,583 12,281 Packaging Lain-lain 38,797 8,208 Others Jumlah 998,513 959,460 Total Dikurangi cadangan kerugian penurunan nilai 3,349 3,363 Less allowances for decline in value Jumlah - Bersih 995,164 956,097 Net Manajemen berpendapat bahwa cadangan kerugian penurunan nilai persediaan yang telah dibentuk adalah cukup untuk menutup kemungkinan kerugian atas penurunan nilai persediaan. Management believes that the allowance for decline in value of inventories is adequate to cover possible losses arising from decline in value of inventories. Manajemen berpendapat bahwa nilai tercatat dari persediaan pada tanggal laporan posisi keuangan telah mencerminkan nilai realisasi bersihnya. Management believes that the carrying value of inventories at the consolidated statements of financial position dates has reflected the net realizable values of those inventories. Persediaan telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan sebagai berikut: Inventories are insured with third parties against losses from fire, theft and other possible risks with insurance coverages as follows: