CASH AND CASH EQUIVALENT Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 54 5. PIUTANG USAHA – PIHAK KETIGA 5. TRADE RECEIVABLES – THIRD PARTIES Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Dolar Amerika Serikat United States Dollar Welcome Trading Co. Pte., Ltd. 24.084.151 14.956.328 Welcome Trading Co. Pte., Ltd. Spectrum International Pte., Ltd. 15.661.505 11.827.081 Spectrum International Pte., Ltd. Lain-lain masing-masing Others each below di bawah Rp10 miliar 51.389.492 55.575.509 Rp10 billion Sub-total 91.135.148 82.358.918 Sub-total Dikurangi penyisihan Less allowance for impairment kerugian penurunan nilai 25.194.506 25.194.506 losses Dolar Amerika Serikat – Neto 65.940.642 57.164.412 United States Dollar – Net Rupiah Rupiah PT Intan Surya Pratama 316.633.619 314.565.679 PT Intan Surya Pratama PT Kana Jaya Mandiri 26.332.260 26.332.260 PT Kana Jaya Mandiri PT Garuda Mas Perkasa 17.299.195 17.299.195 PT Garuda Mas Perkasa PT Wilmar Nabati Indonesia 14.611.139 16.066.530 PT Wilmar Nabati Indonesia PT Sri Sumatera Sejahtera 13.808.959 13.808.959 PT Sri Sumatera Sejahtera Lain-lain masing-masing Others each below di bawah Rp10 miliar 38.710.601 37.395.539 Rp10 billion Sub-total 427.395.773 425.468.162 Sub-total Dikurangi penyisihan Less allowance for impairment kerugian penurunan nilai 358.473.805 358.473.805 losses Rupiah – Neto 68.921.968 66.994.357 Rupiah – Net Piutang Usaha Trade Receivables Pihak Ketiga – Neto 134.862.610 124.158.769 Third Parties – Net Analisis umur piutang usaha dari pihak ketiga adalah sebagai berikut: The aging analysis of trade receivables from third parties is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Sampai dengan 30 hari 25.895.015 46.628.043 Up to 30 days 31 hari sampai 60 hari 18.390.246 2.615.412 31 days to 60 days 61 hari sampai 90 hari 25.548.396 9.663.246 61 days to 90 days Lebih dari 90 hari 448.697.264 448.920.379 Over than 90 days Total 518.530.921 507.827.080 Total Dikurangi penyisihan Less allowance kerugian penurunan nilai 383.668.311 383.668.311 for impairment losses Neto 134.862.610 124.158.769 Net PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 55

5. PIUTANG USAHA – PIHAK KETIGA Lanjutan

5. TRADE RECEIVABLES – THIRD PARTIES

Continued Mutasi cadangan kerugian penurunan nilai piutang yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut: The movement in allowance for impairment losses on trade receivables which was based on individual assessment is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 383.668.311 378.012.195 Beginning balance Penambahan penyisihan kerugian Additional allowance for impairment penurunan pada periode berjalan - 5.656.116 losses during the period Saldo akhir 383.668.311 383.668.311 Ending balance Manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai piutang usaha cukup untuk menutup kemungkinan kerugian tidak tertagihnya piutang usaha. The management of the Group believes that the allowance for impairment losses on trade receivables is adequate to cover any possible losses on uncollectible trade receivables. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, seluruh piutang usaha Perusahaan dan beberapa Entitas Anak tertentu yang terdiri dari PT Domas Agrointi Prima, PT Sawitmas Agro Perkasa, PT Agrowiyana, PT Air Muring, PT Grahadura Leidongprima, PT Huma Indah Mekar, PT Agro Mitra Madani, PT Monrad Intan Barakat dan PT Bakrie Pasaman Plantations dengan total masing-masing sebesar Rp1,31 triliun dan Rp1,29 triliun digunakan sebagai jaminan atas utang jangka panjang pinjaman dari Credit Suisse AG, Cabang Singapura Catatan 22. As of June 30, 2015 and December 31, 2014, all trade receivables of the Company and certain Subsidiaries consisting of PT Domas Agrointi Prima dan PT Sawitmas Agro Perkasa, PT Agrowiyana, PT Air Muring, PT Grahadura Leidongprima, PT Huma Indah Mekar, PT Agro Mitra Madani, PT Monrad Intan Barakat and PT Bakrie Pasaman Plantations totaling Rp1.31 trillion and Rp1.29 trillion, respectively, were pledged as collateral for long-term bank loan from Credit Suisse AG, Singapore Branch Note 22. Piutang usaha PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo, Entitas Anak, digunakan sebagai jaminan atas utang jangka panjang pinjaman dari PT Bank Mandiri Persero Tbk Catatan 22. Trade receivables of PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo, Subsidiaries were also pledged as collateral for long-term bank loan from PT Bank Mandiri Persero Tbk Note 22. 6. PIUTANG LAIN-LAIN - PIHAK KETIGA 6. OTHERS RECEIVABLES - THIRD PARTIES Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 PT Berkat Sawit Sejati 79.986.627 74.634.987 PT Berkat Sawit Sejati PT Intan Surya Pratama 10.846.842 10.014.441 PT Intan Surya Pratama PT Kartini Sentra Medika 10.279.595 - PT Kartini Sentra Medika Lain-lain masing-masing Others each below di bawah Rp10 miliar 63.720.205 65.402.386 Rp10 billion Sub-total 164.833.269 150.051.814 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 11.177.706 11.177.706 losses Total 153.655.563 138.874.108 Total