PIUTANG ANTAR BADAN HUKUM

PT PERKEBUNAN NUSANTARA V PERSERO CATATAN ATAS LAPORAN KEUANGAN Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010, serta Tanggal 1 Januari 2010 31 Desember 2009 Dinyatakan dalam Rupiah Penuh, kecuali dinyatakan lain PT PERKEBUNAN NUSANTARA V PERSERO NOTES TO THE FINANCIAL STATEMENTS For the Years Ended December 31, 2011 and 2010, and January 01, 2010December 31, 2009 Expressed in Rupiah, Unless Otherwise Stated

9. PERSEDIAAN

9. INVENTORIES

a. Persediaan Hasil Jadi:

a. Finished Goods Inventories :

Karet Rubber Kelapa Sawit Palm Minyak Crude Palm Kernel CPO Inti Sawit Palm Kernel PK PKO Palm Kernel Oil PKO PKM Palm Kernel Meal PKM

b. Bahan Baku Pelengkap :

b. Materials and Spareparts :

Pupuk Fertilizer Bahan Kimia Chemical Supplies Sukucadang Spareparts Bahan Bakar dan Pelumas Oil and Lubricants Peralatan Pertanian Agriculture Tools Bahan Catu Cloth Material Barang Inkuran Stop Moving Inventories Lainnya Others Penyisihan Penurunan Nilai Allowance for Impairment Persediaan Usang Allowance for Inpairment Total Materials and Spareparts PKM PKM Karet Rubber 1.901.344.255 733.093.511 72.195.464.443 38.822.062.235 211.031.261.930 170.867.567.160 Total Inventories Total 81.090.891.255 85.216.148.981 4.125.257.726 Jumlah 82.259.141.999 87.117.493.236 4.858.351.237 Selisih nilai realisasi bersih dengan nilai tercatat diakui sebagai beban tahun berjalan. The excess of net realizable value with the carrying amount recognized as expense in the current year. 72.215.412.372 56.653.925.362 39.538.618.403 3.660.379.780 24.048.754.022 1.462.543.897 183.410.806 3.085.667.817 8.489.845.134 Total Supplies Spareparts 15.802.181.881 6.103.032.685 8.919.595.753 4.181.125.894 14.648.408.300 1.499.666.526 833.218.322 2.317.817.508 6.872.897.463 Jumlah Bahan Baku dan 12.157.885.706 3.295.495.437 954.288.175 2.739.732.966 1.760.209.237 19.947.929 19.947.929 716.556.168 37.515.109.102 1.134.849.087 477.633.319 6.264.207.320 Pelengkap Jumlah Persediaan a+b Persediaan per 31 Desember 2011 yang mempunyai nilai realisasi bersih lebih rendah dari nilai tercatat adalah sebagai berikut; Inventories at December 31, 2011, which has a net realizable value is lower than the carrying value is as follows; Nilai Realisasi Bersih Nilai Tercatat Penurunan Nilai Impairment 1.168.250.744 413.133.372.330 56.633.977.433 Jumlah Persediaan Hasil Jadi Total Finished Goods 340.937.907.887 154.397.284.497 132.045.504.925 62.702.825.453 13.088.843.690 14.556.570.996 64.011.846.888 29.300.131.364 35.050.572.000 1.168.250.744 1.799.955.823 1.326.020.536 29.782.036.246 18.409.515.940 81.090.891.255 81.090.891.255 29.782.036.246 18.409.515.940 124.615.248.251 113.635.988.985 Sub Total Palm 181.498.689.288 80.426.317.374 Sub Jumlah Karet Sub Total Rubber 13.168.229.712 31 Desember 2011 December 31, 2011 December 31, 2010 31 Des Des 2009 Inventories balance are as follows: Nilai persediaan yang dimiliki perusahaan dengan rincian sebagai berikut : Sub Jumlah Kelapa Sawit 259.847.016.632 Net Realized Value Carrying Value 31 Desember 2010 1 JanJan 2010 Sub Jumlah Bahan Baku Pelengkap 82