Sumber utama ketidakpastian estimasi

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E42 Exhibit E42 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

5. PIUTANG USAHA

5. TRADE RECEIVABLES Jumlah piutang usaha berdasarkan tujuan penjualan adalah sebagai berikut: Trade receivables based on purpose of sales are as follows: 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Rupiah Rupiah PT Way Kanan Sawitindo Mas 844.088 - PT Way Kanan Sawitindo Mas PT Wilmar Nabati Indonesia 583.750 2.810.280 PT Wilmar Nabati Indonesia PT Binasawit Abadipratama 571.545 - PT Binasawit Abadipratama PT Tapian Nadenggan 569.000 - PT Tapian Nadenggan PT Karya Sawit Lestari 405.151 - PT Karya Sawit Lestari PT Cahaya Kalbar Tbk 158.892 1.058.390 PT Cahaya Kalbar Tbk PT Multimas Nabati Asahan 88.967 2.089.378 PT Multimas Nabati Asahan PT Usaha Inti Padang - 522.506 PT Usaha Inti Padang Lain-lain 125.089 - Others J u m l a h 3.346.482 6.480.554 T o t a l Manajemen Perusahaan dan entitas anak berpendapat bahwa tidak terdapat kerugian penurunan nilai atas tidak tertagihnya piutang tersebut. Management of the Company and subsidiaries believe that there are no impairment losses from non collectability of the trade receivables. Piutang usaha dijadikan sebagai jaminan atas fasilitas pinjaman ke PT Bank DBS Indonesia dan PT Bank Mandiri Persero Tbk yang diterima entitas anak Catatan 17. Trade receivables are used as collateral to PT Bank DBS Indonesia and PT Bank Mandiri Persero Tbk for loans received by subsidiaries Note 17. Umur piutang usaha sejak tanggal faktur adalah sebagai berikut: The aging of trade receivable based on invoice date is as follows: 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Belum jatuh tempo - - Current Lewat jatuh tempo Overdue 1 - 30 hari 3.101.096 6.480.554 1 - 30 days 31 - 60 hari 171.957 - 31- 60 days 61 - 90 hari 28.429 - 61 - 90 days Lebih dari 90 hari 45.000 - More than 90 days J u m l a h 3.346.482 6.480.554 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E43 Exhibit E43 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 6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Rupiah Rupiah Plasma 38.502.525 20.995.014 Plasma Karyawan 13.908.979 5.063.607 Employee Lain-lain 302.099 271.793 Others 52.713.603 26.330.414 Pihak-pihak berelasi Catatan 33 - 175.183.392 Related parties Note 33 J u m l a h 52.713.603 201.513.806 T o t a l Berdasarkan kesepakatan antara: i SAP, entitas anak, dengan Koperasi Unit Desa KUD Ampalau Jaya yang berlokasi di Desa Pauh, Kecamatan Rawas Ilir, Kabupaten Musi Rawas, Propinsi Sumatera Selatan, ii TPAI, entitas anak, dengan KUD Harapan Maju Bersama yang berlokasi di Desa Upang Jaya, Kecamatan Makarti Jaya, Kabupaten Banyuasin, Propinsi Sumatera Selatan dan KUD Kenten Mandiri yang berlokasi di Kenten Laut, Kecamatan Talang Kelapa, Kabupaten Banyuasin, Propinsi Sumatera Selatan, iii GKM, entitas anak, dengan KUD Tuah Buno yang berlokasi di Desa Sotok, Kecamatan Sekayam, Kabupaten Sanggau, Propinsi Kalimantan Barat dan KUD Lanta Lomour yang berlokasi di Desa Sotok, Kecamatan Sekayam, Kabupaten Sanggau, Propinsi Kalimantan Barat, iv SL, entitas anak, dengan KUD Bupulu Lomour, yang berlokasi di Desa Tanjung Merpati, Kecamatan Kembayan, Kabupaten Sanggau, Propinsi Kalimantan Barat, v ASL, entitas anak, dengan KUD Lawang Bersekutu yang berlokasi di Desa Lape, Kecamatan Kapuas, Kabupaten Sanggau, Propinsi Kalimantan Barat, vi SSS, entitas anak, dengan KUD Gagas Batuah yang berlokasi di Desa Pak Mayam, Kecamatan Ngabang, Kabupaten Landak, Propinsi Kalimantan Barat dan vii MSS, entitas anak, dengan KUD Tri Cuko Jaya yang berlokasi di Desa Muara Dua, Kecamatan Semidang Alas, Kabupaten Seluma, Propinsi Bengkulu, bahwa KUD akan menyediakan bidang-bidang lahan untuk dijadikan kebun plasma dan menjual hasil produksi kebun plasma kepada entitas anak serta tidak diperbolehkan menjual kepada pihak lain. Based on agreement between: i SAP, a subsidiary, with Koperasi Unit Desa KUD Ampalau Jaya that located in the Village of Pauh, District of Rawas Ilir, Regency of Musi Rawas, South Sumatera Province, ii TPAI, a subsidiary, with KUD Harapan Maju Bersama that located in the Village of Upang Jaya, District of Makarti Jaya, Regency of Banyuasin, South Sumatera Province and KUD Kenten Mandiri that located in Kenten Laut, District of Talang Kelapa, Regency of Banyuasin, South Sumatera Province, iii GKM, a subsidiary, with KUD Tuah Buno that located in the Village of Sotok, District of Sekayam, Regency of Sanggau, West Kalimantan Province and KUD Lanta Lomour that located in the Village of Sotok, District of Sekayam, Regency of Sanggau, West Kalimantan Province, iv SL, a subsidiary, with KUD Bupulu Lomour, located in the Village of Tanjung Merpati, District of Kembayan, Regency of Sanggau, West Kalimantan Province, v ASL, a subsidiary, with KUD Lawang Bersekutu that located in the Village of Lape, District of Kapuas, Regency of Sanggau, West Kalimantan Province, vi SSS, a subsidiary, with KUD Gagas Batuah that located in the Village Desa Pak Mayam, District of Ngabang, Regency of Landak, West Kalimantan Province and vii MSS, a subsidiary, with KUD Tri Cuko Jaya that located in the Village of Muara Dua, District of Semidang Alas, Regency of Seluma, Bengkulu Province, that KUD will provide areas of land to be plasma plantations and sell plasma products to the subsidiaries and not allowed to sell to other party.