Sumber Utama Ketidakpastian Estimasi

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 200 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E42 Exhibit E42 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS 2 0 1 6 2 0 1 5 K a s Cash on hand Rupiah 1.323.020 1.736.062 Rupiah Dolar Amerika Serikat 9.862 20.955 United States Dollar J u m l a h 1.332.882 1.757.017 T o t a l B a n k Cash in banks Pihak ketiga Third parties Rupiah Rupiah PT Bank Permata Tbk 62.982.993 5.022.762 PT Bank Permata Tbk PT Bank DBS Indonesia 16.885.547 30.741.840 PT Bank DBS Indonesia PT Bank Mandiri Persero Tbk 7.509.864 2.742.506 PT Bank Mandiri Persero Tbk PT Bank Negara Indonesia Persero Tbk 1.036.439 3.741.502 PT Bank Negara Indonesia Persero Tbk PT Bank Rakyat Indonesia Persero Tbk 254.531 197.985 PT Bank Rakyat Indonesia Persero Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo 37.720 3.951 Sulawesi Utara Gorontalo PT Bank Pan Indonesia Tbk 767 45.625 PT Bank Pan Indonesia Tbk PT Bank Central Asia Tbk - 759.491 PT Bank Central Asia Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Kalimantan Barat - 728.474 Kalimantan Barat PT Bank Danamon Indonesia Tbk - 322.539 PT Bank Danamon Indonesia Tbk J u m l a h 88.707.861 44.306.675 T o t a l Dolar Amerika Serikat United States Dollar PT Bank DBS Indonesia 1.829.547 3.348.254 PT Bank DBS Indonesia PT Bank Permata Tbk 25.118 26.616 PT Bank Permata Tbk J u m l a h 1.854.665 3.374.870 T o t a l J u m l a h 90.562.526 47.681.545 T o t a l Deposito Deposit Pihak ketiga Third parties Rupiah Rupiah PT Bank Permata Tbk 102.000.000 - PT Bank Permata Tbk PT Bank DBS Indonesia 100.000.000 - PT Bank DBS Indonesia PT Bank OCBC NISP Tbk 70.000.000 - PT Bank OCBC NISP Tbk PT Bank UOB Indonesia Tbk 50.000.000 - PT Bank UOB Indonesia Tbk PT Bank Mandiri Persero Tbk 25.625.586 - PT Bank Mandiri Persero Tbk J u m l a h 347.625.586 - T o t a l J u m l a h 439.520.994 49.438.562 T o t a l Deposito memiliki jatuh tempo kurang dari 3 tiga bulan. Tingkat suku bunga tahunan deposito berjangka berkisar 6,75 per tahun sampai dengan 7,00 per tahun. Deposits have a maturity less than 3 three months. The annual interest rates of time deposits range from 6.75 per annum up to 7.00 per annum. PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 201 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E43 Exhibit E43 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 5. DEPOSITO BERJANGKA 5. TIME DEPOSIT 2 0 1 6 2 0 1 5 Deposito Time deposit Pihak ketiga Third party PT Bank Rakyat Indonesia Persero Tbk 550.000.000 - PT Bank Rakyat Indonesia Persero Tbk J u m l a h 550.000.000 - T o t a l Deposito berjangka dengan jangka waktu 6 enam bulan dan tingkat suku bunga 7 per tahun 2015: nihil. Time deposit with maturities of 6 six months and interest rate 7 per annum 2015: nil. 6. PIUTANG USAHA 6. TRADE RECEIVABLES 2 0 1 6 2 0 1 5 Pihak ketiga Third parties PT Wilmar Nabati Indonesia 4.078.404 1.838.240 PT Wilmar Nabati Indonesia PT Bengkulu Sawit Lestari 1.095.288 - PT Bengkulu Sawit Lestari Lain-lain saldo dibawah Rp 1.000.000 713.005 1.718.268 Others balance below Rp 1,000,000 J u m l a h 5.886.697 3.556.508 T o t a l Manajemen Perusahaan dan entitas anaknya berpendapat bahwa tidak terdapat kerugian penurunan nilai atas tidak tertagihnya piutang usaha potensial tersebut. Management of the Company and its subsidiaries believe that there are no impairment losses from potential non collectibility of the trade receivables. Piutang usaha dijadikan sebagai jaminan atas fasilitas pinjaman ke PT Bank DBS Indonesia, PT Bank Mandiri Persero Tbk dan PT Bank Permata Tbk yang diterima entitas anak Catatan 17. Trade receivables are used as collateral to PT Bank DBS Indonesia, PT Bank Mandiri Persero Tbk and PT Bank Permata Tbk for loans received by subsidiaries Note 17. Analisa umur piutang usaha sejak tanggal faktur adalah sebagai berikut: The aging analysis of trade receivables based on invoice date are as follows: 2 0 1 6 2 0 1 5 Belum jatuh tempo 5.886.697 3.450.928 Current Lewat jatuh tempo Overdue 1 - 30 hari - 105.580 1 - 30 days J u m l a h 5.886.697 3.556.508 T o t a l 7. PERSEDIAAN

7. INVENTORIES 2 0 1 6

2 0 1 5 Bahan pembantu 20.989.194 45.422.916 Consumables Minyak kelapa sawit 12.409.145 20.483.147 Crude palm oil Inti sawit 2.503.723 7.405.200 Palm kernel J u m l a h 35.902.062 73.311.263 T o t a l