PIUTANG USAHA – PIHAK KETIGA Lanjutan TRADE RECEIVABLES – THIRD PARTIES PIUTANG LAIN-LAIN - PIHAK KETIGA OTHERS RECEIVABLES - THIRD PARTIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 56 7. PERSEDIAAN 7. INVENTORIES Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Bahan baku Raw materials Karet 7.978.787 4.904.289 Rubber Tandan buah segar 3.903.510 1.515.898 Fresh fruit bunches Oleo 652.682 652.682 Oleo Sub-total 12.534.979 7.072.869 Sub-total Barang dalam proses Work-in-process Oleo 4.995.874 5.005.494 Oleo Karet 4.058.199 6.834.213 Rubber Sub-total 9.054.073 11.839.707 Sub-total Barang jadi Finished goods Karet 33.711.761 24.857.468 Rubber Minyak kelapa sawit 13.161.600 9.192.897 Crude palm oil Inti kelapa sawit 3.234.020 3.326.514 Palm kernel Oleo 5.430.269 5.473.549 Oleo Sub-total 55.537.650 42.850.428 Sub-total Bibit tanaman Seedlings Kelapa sawit 13.596.667 13.439.842 Palm oil Karet 10.823.430 11.310.601 Rubber Sub-total 24.420.097 24.750.443 Sub-total Bahan pembantu Materials and supplies Suku cadang dan perlengkapan 24.070.128 24.612.342 Spare-parts and supplies Pupuk dan bahan kimia 25.370.014 24.920.545 Fertilizers and chemicals Sub-total 49.440.142 49.532.887 Sub-total Total 150.986.941 136.046.334 Total Dikurangi: Less: Penyisihan persediaan usang 1.599.202 1.599.202 Allowance for inventory obsolescence Neto 149.387.739 134.447.132 Net Pada tahun 2014, Perusahaan telah menghapus-bukukan suku cadang sejumlah Rp122,73 juta. In 2014, the Company wrote-off spareparts amounting to Rp122.73 million. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 57

7. PERSEDIAAN Lanjutan

7. INVENTORIES Lanjutan

Mutasi penyisihan persediaan usang sebagai berikut: The movement in allowance for inventory obsolescence is as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Saldo awal 1.599.202 1.721.936 Beginning balance Penghapusan - 122.734 Write-off Saldo akhir 1.599.202 1.599.202 Ending balance Berdasarkan hasil penelaahan terhadap harga pasar dan kondisi fisik dari persediaan pada tanggal pelaporan, manajemen berkeyakinan bahwa penyisihan tersebut di atas cukup untuk menutup kemungkinan kerugian dari keusangan dan penurunan nilai pasar persediaan. Based on the review of market prices and physical condition of the inventories at the reporting dates, management believes that the above allowance is adequate to cover any possible losses from obsolescence and decline in market values of inventories. Persediaan telah diasuransikan terhadap risiko kebakaran dan risiko lainnya berdasarkan suatu paket polis sebesar masing-masing sebesar Rp2,15 miliar pada tanggal 31 Maret 2015 dan Rp10,15 miliar dan USD2,89 juta setara dengan Rp34,92 miliar pada tanggal 31 Desember 2014, dimana menurut pendapat manajemen Kelompok Usaha, berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas risiko tersebut. Inventories are insured against losses from fire and other risks under blanket policies amounting to Rp2.15 billion as of March 31, 2015 and Rp10.15 billion and USD2.89 million equivalent to Rp34.92 billion as of December 31, 2014, which in the opinion of the Group’s management, are adequate to cover possible losses arising from such risks. Pada tanggal 31 Maret 2015 dan 31 Desember 2014, persediaan Entitas Anak tertentu yang terdiri dari PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana dan PT Flora Sawita Chemindo dengan total masing-masing sebesar Rp13,37 miliar dan Rp13,44 miliar digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari PT Bank Mandiri Persero Tbk Catatan 22. As of March 31, 2015 and December 31, 2014, inventories of certain Subsidiaries consisting of PT Domas Agrointi Perkasa, PT Domas Sawitinti Perdana and PT Flora Sawita Chemindo totaling Rp13.37 billion and Rp13.44 billion, respectively, were pledged as collateral for long-term loans obtained from PT Bank Mandiri Persero Tbk Note 22. Pada tanggal 31 Maret 2015 dan 31 Desember 2014, persediaan Perusahaan dan Entitas Anak tertentu yang terdiri dari PT Domas Agrointi Prima, 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 Rp106,80 miliar dan Rp99,71 miliar digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari Credit Suisse, Cabang Singapura Catatan 22. As of March 31, 2015 and December 31, 2014, inventories of the Company and certain Subsidiaries consisting of PT Domas Agrointi Prima, 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 Rp106.80 billion and Rp99.71 billion, respectively, were pledged as collateral for long-term loans obtained from Credit Suisse, Singapore Branch Note 22.