Sifat hubungan dan transaksi dengan pihak-

PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 526 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 Expressed in millions of Rupiah, unless otherwise stated

7. PERSEDIAAN

7. INVENTORIES

2015 2014 2013 Barang jadi Finished goods Minyak sawit mentah Crude palm oil dan turunannya 883,083 509,077 338,727 and its derivatives Inti sawit dan turunannya 99,606 46,797 48,136 Palm kernel and its derivatives Lain-lain 665 642 182 Others 983,354 556,516 387,045 Barang dalam proses 30,647 17,254 11,495 Work in progress Bahan penunjang Supplies Pupuk 227,370 318,592 102,344 Fertilisers Bahan tanaman 163,775 157,429 110,188 Planting materials Suku cadang 131,126 106,682 95,915 Spare parts Bahan bakar 52,948 47,044 37,210 Fuel Pestisida 52,603 48,458 30,110 Pesticides Lain-lain 49,752 26,145 28,671 Others 677,574 704,350 404,438 1,691,575 1,278,120 802,978 Berdasarkan penelaahan atas kondisi dan nilai persediaan, manajemen berkeyakinan bahwa tidak ada persediaan yang mengalami penurunan nilai. Based on a review of the condition and value of the inventories, management believes that none of these inventories were impaired. Barang jadi dan bahan penunjang diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah Rp 2.619 miliar 2014: Rp 2.492 miliar, 2013: Rp 1.520 miliar. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut memadai untuk menutupi kemungkinan kerugian atas risiko-risiko tersebut. Finished goods and supplies are covered by insurance against risk of fire and other risks amounting to Rp 2,619 billion 2014: Rp 2,492 billion, 2013: Rp 1,520 billion, which in the opinion of management is adequate to cover possible losses arising from such risks.

8. UANG MUKA

8. ADVANCES

Merupakan uang muka untuk pembelian dan pembayaran sebagai berikut: Represent advances for the purchases and payments of the followings: 2015 2014 2013 Pajak final 90,467 - - Final tax Persediaan 42,387 55,096 43,690 Inventories Asuransi 8,697 798 - Insurance Perijinan 2,919 418 746 Licenses Bea impor 1,449 5,013 9,114 Import duties Pengangkutan 1,353 4,419 2,584 Transportation Survei dan riset 1,297 1,708 1,491 Survey and research Pelatihan 1,167 616 2,050 Training Lain-lain 31,315 28,928 25,778 Others 181,051 96,996 85,453 PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 527 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 Expressed in millions of Rupiah, unless otherwise stated

9. PAJAK DIBAYAR DIMUKA

9. PREPAID TAXES

2015 2014 2013 Pajak Pertambahan Nilai 559,030 369,867 73,619 Value Added Tax

10. INVESTASI PADA VENTURA BERSAMA

10. INVESTMENT IN JOINT VENTURES

Pada tanggal 27 Januari 2015, Perusahaan menyertakan 75.000 saham baru PT Kreasijaya Adhikarya KJA atau sebesar Rp 75 miliar yang bergerak dalam bidang penyulingan minyak sawit mentah di Dumai, propinsi Riau. On 27 January 2015, the Company undertook an investment in 75,000 new shares of PT Kreasijaya Adhikarya KJA or amounting to Rp 75 billion which engages in the refining of crude palm oil in Dumai, Riau Province. Penyertaan ini berdasarkan perjanjian ventura bersama tertanggal 10 Nopember 2014 antara Perusahaan dan KL-Kepong Plantation Holdings Sdn. Bhd., Malaysia, selaku pemegang saham mayoritas di KJA, dimana setelah penyertaan saham ini komposisi kepemilikan menjadi masing- masing 50 dan 50. This investment is based on the joint venture agreement dated 10 November 2014 between the Company and KL-Kepong Plantation Holdings Sdn. Bhd., Malaysia, as majority shareholder of KJA, whereas the composition of ownership became 50 and 50, respectively, after the investment in shares was undertaken. Pada bulan Agustus 2013, Perusahaan dan KL- Kepong Plantation Holdings Sdn. Bhd., Malaysia menandatangani perjanjian ventura bersama dan membentuk badan usaha Astra-KLK Pte. Ltd., dengan komposisi kepemilikan masing-masing 49 dan 51. Astra-KLK Pte. Ltd. berkedudukan di Singapura dan bergerak dalam bidang jasa pemasaran dan logistik atas produk-produk yang dihasilkan oleh kedua belah pihak sesuai isi perjanjian ventura bersama tersebut. In August 2013, the Company and KL-Kepong Plantation Holdings Sdn. Bhd., Malaysia signed a joint venture agreement and formed a corporation, namely Astra-KLK Pte. Ltd., with shareholding composition of 49 and 51, respectively. Astra- KLK Pte. Ltd. operates in Singapore and engages in the marketing and logistic services for the products made by both parties according to the terms and conditions of the joint venture agreement. Jumlah tercatat dan bagian atas hasil bersih masing-masing adalah sebagai berikut: The carrying amounts and share of results are as follows: Persentase Bagian atas kepemilikan efektif Saldo awal hasil bersih Saldo akhir Nama entitas Percentage of Beginning Penambahan Share of Ending Nama entitas Entity name effective ownership balance Addition results balance Entity name 2015 2015 Astra-KLK Pte. Ltd. 49 29,213 - 35,073 64,286 Astra-KLK Pte. Ltd. PT Kreasijaya PT Kreasijaya Adhikarya 50 - 75,000 30,071 44,929 Adhikarya 29,213 75,000 5,002 109,215 2014 2014 Astra-KLK Pte. Ltd. 49 8,382 - 20,831 29,213 Astra-KLK Pte. Ltd. 2013 2013 Astra-KLK Pte. Ltd. 49 - 8,382 - 8,382 Astra-KLK Pte. Ltd. Bagian Perusahaan atas aset, liabilitas dan pendapatan adalah sebagai berikut: The Company’s share of the assets, liabilities and revenue are as follows: 2015 2014 2013 Total aset lancar 1,641,443 657,966 248,031 Total current assets Total aset tidak lancar 289,595 392 737 Total non-current assets Total liabilitas jangka pendek 1,329,397 628,342 236,477 Total current liabilities Total liabilitas jangka panjang 492,426 803 - Total non-current liabilities Pendapatan bersih 11,935,446 6,484,941 - Net revenue