TUNTUTAN HUKUM Lanjutan Risiko pasar

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E98 Exhibit E98 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

38. PENYAJIAN KEMBALI LAPORAN KEUANGAN

38. RESTATEMENT OF FINANCIAL STATEMENTS Seperti yang dijelaskan pada Catatan 1c, akun-akun pada laporan keuangan konsolidasian untuk tahun yang berakhir pada 31 Desember 2011 yang mengalami perubahan adalah sebagai berikut: As described in Note 1c, the accounts in the consolidated financial statements for the year ended 31 December 2011 which have changed: Disajikan kembali Dicatat sebelumnya As restated Previously recorded Aset lancar 461.621.044 135.625.237 Current assets Aset tidak lancar 2.347.746.876 1.478.774.351 Non-current assets Liabilitas jangka pendek 538.854.454 145.823.285 Short-term liabilities Liabilitas jangka panjang 1.187.763.920 799.317.241 Long-term liabilities Ekuitas 1.082.749.546 669.259.062 Equity Pendapatan 399.571.017 317.878.413 Revenue Beban pokok pendapatan 238.604.554 171.592.469 Cost of goods sold Beban usaha 74.054.264 60.766.819 Operating expenses Beban lain-lain - bersih 50.374.022 50.342.940 Other expenses - net Pajak penghasilan 11.661.642 8.039.132 Income tax Pendapatan komprehensif lainnya 667.201.177 486.805.931 Other comprehensive income Laba tahun berjalan 24.876.535 27.137.053 Income for the year Laba komprehensif tahun berjalan 692.077.712 513.942.984 Comprehensive income for the year 2 0 1 1 39. INFORMASI KEUANGAN TERSENDIRI PERUSAHAAN 39. FINANCIAL INFORMATION OF THE PARENT COMPANY ONLY Informasi keuangan tersendiri entitas induk menyajikan informasi laporan posisi keuangan, laporan laba rugi komprehensif, perubahan ekuitas dan laporan arus kas. The financial statements of the parent company only presents statements of financial position, statements of comprehensive income, statements of changes in equity and statements of cash flows. Sebelum 1 Januari 2011, penyertaan saham pada entitas anak disajikan dengan metode ekuitas. Sehubungan dengan penerapan PSAK No. 4 Revisi 2009, penyertaan saham tersebut disajikan dengan metode biaya. Oleh karena itu, informasi keuangan tersendiri entitas induk telah disajikan kembali. Prior to 1 January 2011, the investments in subsidiaries were presented using the equity method. In relation with implementation of PSAK No. 4 Revised 2009, such investments are presented using the cost method. Therefore the financial information of the parent company has been restated. Laporan keuangan tersendiri entitas induk disajikan dari ekshibit E99 sampai dengan E103. Financial information of the parent company was presented on exhibit E99 to exhibit E103.

40. INFORMASI TAMBAHAN ARUS KAS

40. SUPPLEMENTAL INFORMATION ON CASH FLOW 2 0 1 2 2 0 1 1 Aktivitas yang tidak melalui kas: Non-cash activities: Penambahan aset tetap melalui Acquisitions property, plant and equipment sewa pembiayaan 13.546.813 5.000.871 through finance leases 41. PENYELESAIAN LAPORAN KEUANGAN 41. THE COMPLETION OF THE FINANCIAL STATEMENTS Manajemen Perusahaan bertanggung jawab atas penyusunan laporan keuangan yang telah diselesaikan pada tanggal 25 Februari 2013. The Company’s management is responsible for the preparation of these financial statements that were completed on 25 February 2013. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E99 Exhibit E99 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK INFORMASI TAMBAHAN LAPORAN POSISI KEUANGAN ENTITAS INDUK 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES SUPPLEMENTARY INFORMATION STATEMENTS OF FINANCIAL POSITION OF PARENT COMPANY 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 31 Desember 31 Desember 31 December 31 December 2 0 1 2 2 0 1 1 A S E T ASSETS ASET LANCAR CURRENT ASSETS Kas dan bank 240.003.901 2.476.576 Cash and cash equivalents Piutang usaha Trade receivables Pihak berelasi 20.901.240 22.295.520 Related parties Piutang lain-lain Other receivables Pihak ketiga 741.027 929.800 Third parties Pihak berelasi 477.471 43.629.127 Related parties Pajak dibayar dimuka 687.488 687.488 Prepaid taxes Uang muka dan biaya dibayar dimuka 6.521.065 832.457 Advances and prepaid expenses Jumlah Aset Lancar 269.332.192 70.850.968 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan 1.142.357 1.530.135 Deferred tax assets Piutang entitas anak 620.955.642 82.137.745 Receivables from subsidiaries Investasi saham 752.040.286 178.017.997 Investment in shares Aset tetap setelah dikurangi akumulasi Property and equipment net of penyusutan sebesar Rp 4.815.606 accumulated depreciation Rp 4,815,606 2011: Rp 3.249.041 5.318.572 5.008.386 2011: Rp 3,249,041 Jaminan 824.251 391.278 Deposits Jumlah Aset Tidak Lancar 1.380.281.108 267.085.541 Total Non-current assets JUMLAH ASET 1.649.613.300 337.936.509 TOTAL ASSETS