KAS DAN SETARA KAS

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 42 5. PIUTANG USAHA lanjutan 5. ACCOUNTS RECEIVABLE - TRADE continued Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movements of allowance for impairment losses are as follows: 31 Desember 2013December 31,2013 IndividualIndividual KolektifCollective Total Saldo awal 7.452 1.447 8.899 Beginning balance Penyisihan periode berjalan Provision during the period Catatan 25 11.150 1.770 12.920 Note 25 Pemulihan periode berjalan Reversal during the period Catatan 27 4.492 1.431 5.923 Note 27 Penghapusan 293 - 293 Write-off Saldo akhir 13.817 1.786 15.603 Ending Balance 31 Desember 2012December 31,2012 IndividualIndividual KolektifCollective Total Saldo awal 5.012 596 5.608 Beginning balance Penyisihan periode berjalan Provision during the period Catatan 25 4.622 1.002 5.624 Note 25 Pemulihan periode berjalan Reversal during the period Catatan 27 484 151 635 Note 27 Penghapusan 1.698 - 1.698 Write-off Saldo akhir 7.452 1.447 8.899 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 2013 dan 2012 Catatan 11. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbk amounted to Rp60,000 as of December 31, 2013 and 2012 Note 11. 6. PERSEDIAAN 6. INVENTORIES Persediaan terdiri dari: Inventories consist of: 31 DesemberDecember 31, 2013 2012 Barang jadi: Finished goods: Benih jagung 70.271 79.963 Corn seeds Benih sayuran dan buah-buahan 67.827 50.261 Vegetable and fruit seeds Pestisida 55.599 64.550 Pesticides Benih padi 836 2.689 Paddy seeds Lain-lain 4.848 6.566 Others Total barang jadi 199.381 204.029 Total finished goods The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 43 6. PERSEDIAAN lanjutan 6. INVENTORIES continued 31 DesemberDecember 31, 2013 2012 Barang dalam proses: Work-in-process: Benih sayuran dan buah-buahan 259.902 210.669 Vegetable and fruit seeds Benih jagung 153.038 272.326 Corn seeds Benih padi 27.934 27.555 Paddy seeds Pestisida 2.013 599 Pesticides Lain-lain 124 50 Others Total barang dalam proses 443.011 511.199 Total work-in-process Bahan baku 25.571 11.735 Raw materials Kemasan 22.541 18.945 Packaging Persediaan dalam perjalanan 4.220 191 Inventories in transit Lain-lain 19.263 14.639 Others Total 713.987 760.738 Total Dikurangi cadangan penurunan nilai pasar Less allowance for decline in market value dan keusangan persediaan 20.906 16.008 and obsolescence of inventories Neto 693.081 744.730 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: 31 DesemberDecember 31, 2013 2012 Saldo awal 16.008 13.832 Beginning balance Penyisihan periode berjalan Catatan 25 5.275 9.025 Provision during the period Note 25 Pemulihan periode berjalan Catatan 27 377 6.849 Reversal during the period Note 27 Saldo akhir 20.906 16.008 Ending balance Pemulihan periode berjalan atas cadangan penurunan nilai pasar dan keusangan persediaan diakui karena terjualnya barang jadi terkait kepada pihak ketiga. Reversal during the period of allowance for decline in values and obsolescence of inventories was recognized as a result of the sale of related finished goods to third parties. Berdasarkan hasil penelaahan terhadap kondisi persediaan pada akhir periode, Manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan penurunan nilai pasar dan keusangan persediaan tersebut cukup untuk menutup kemungkinan kerugian yang mungkin timbul. Based on the review of the condition of the inventories at the end of the period, the Management of the Group believes that the allowance for decline in market value and obsolescence of inventories is sufficient to cover possible losses.