Available for Sale Investments

PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir 31 Maret 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Periods Ended March 31, 2015 and December 31, 2014 Figures are in millions of Rupiah, unless Otherwise Stated - 52 -

6. Piutang Usaha

6. Trade Accounts Receivable

31 Maret 31 Desember March 31 December 31 2015 2014 Pihak berelasi Catatan 38 Related parties Note 38 Rupiah Rupiah PT Sungai Budi 447,835 475,714 PT Sungai Budi PT Kencana Acidindo Perkasa 531 907 PT Kencana Acidindo Perkasa PT Budi Samudra Tatakarya - 170 PT Budi Samudra Tatakarya Jumlah - pihah berelasi 448,366 476,791 Total - related parties Pihak ketiga Third parties Rupiah Rupiah PT Cisadane Raya Chemicals 50,889 47,572 PT Cisadane Raya Chemicals KLK Dumai 39,834 - KLK Dumai PT Ecogreen Oleochemicals 12,298 - PT Ecogreen Oleochemicals PT Sriwijaya Alam Segar 5,599 - PT Sriwijaya Alam Segar CV Sinar Khatulistiwa 2,696 - CV Sinar Khatulistiwa PT Sumatra Sejahtera 2,385 - PT Sumatra Sejahtera CV Agro Tani Sejahtera 1,378 - CV Agro Tani Sejahtera PT Sari Dumai Sejati 1,300 - PT Sari Dumai Sejati PT Pelabuhan Indonesia 1,265 1,092 PT Pelabuhan Indonesia PT Eterindo Wahanatama - 2,167 PT Eterindo Wahanatama PT Sintang Raya - 1,329 PT Sintang Raya Galih - 1,101 Galih Dede - 1,070 Dede Lain-lain masing-masing kurang dari Others each less than Rp 1.000 23,810 56,271 Rp 1,000 Jumlah 141,454 110,602 Subtotal Dolar Amerika Serikat Catatan 42 U.S. Dollar Note 42 Inter United Enterprises Pte. Ltd. 9,935 31,882 Inter United Enterprises Pte. Ltd. Zara General Trading Limitada 32,250 56,856 Zara General Trading Limitada Nestle Oil Singapore 11,530 - Nestle Oil Singapore Clencore Grain Singapore Pte Ltd 7,196 - Clencore Grain Singapore Pte Ltd KK Kingstone Ltd. 6,319 6,384 KK Kingstone Ltd. Multy Commodity International 1,170 1,490 Multy Commodity International Ecogreen Eleochemicals - 18,256 Ecogreen Eleochemicals Intercontinental Commodities Limited - 2,956 Intercontinental Commodities Limited Golden Agri International Pte. Ltd. - 1,806 Golden Agri International Pte. Ltd. Alzahra Technology Company - 1,717 Alzahra Technology Company JV Siyob Sahovati Ltd. - 1,248 JV Siyob Sahovati Ltd. Asian Enterprises - 1,167 Asian Enterprises Lain-lain masing-masing kurang dari Others each less than Rp 1.000 2,330 Rp 1,000 Jumlah 70,730 123,762 Subtotal Jumlah - pihak ketiga 212,184 234,364 Total - third parties Jumlah 660,550 711,155 Total Seluruh piutang usaha Grup pada tanggal 31 Maret 2015 dan 31 Desember 2014, belum jatuh tempo dan tidak mengalami penurunan nilai. As of March 31, 2015 and December 31, 2014, the Group‟s trade accounts receivables are not yet due and not impaired. Manajemen berpendapat bahwa seluruh piutang usaha dapat ditagih sehingga tidak dibentuk cadangan kerugian penurunan nilai atas piutang. Management believes that all the above receivables are collectible, thus no allowance for impairment was provided. PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir 31 Maret 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Periods Ended March 31, 2015 and December 31, 2014 Figures are in millions of Rupiah, unless Otherwise Stated - 53 - Sebesar 89,29 dan 85,04 atas piutang usaha masing-masing pada tanggal 31 Maret 2015 dan 31 Desember 2014 digunakan sebagai jaminan atas utang bank Catatan 17dan 39. As of March 31, 2015 and December 31, 2014, 89.29 and 85.04 of the total trade accounts receivable are used as collateral on bank loans Notes 17 and 39.

7. Persediaan

7. Inventories

31 Maret 31 Desember March 31 December 31 2015 2014 Persediaan barang jadi Minyak sawit 180,286 153,379 Crude palm oil Gula 83,768 205,549 Sugar Minyak goreng sawit 70,249 23,215 Palm cooking oil Stearin 58,914 47,799 Stearine Minyak inti sawit 44,387 77,028 Palm kernel oil Sabun 14,852 5,807 Soap Refined, Bleached and Deodorized Palm Oil Refined, Bleached and Deodorized Palm Oil RBDPO 8,218 10,323 RBDPO Vetsil sawit 8,029 11,785 Palm free fatty acid Bungkil sawit 6,424 31,363 Palm expeller Bahan kimia 6,556 651 Chemicals Inti sawit 6,455 4,841 Palm kernel Tandan Buah Segar 4,871 Fresh Fruit Bunches Mentega 1,785 Margarine Minyak kelapa 1,574 1,574 Crude coconut oil Lain-lain 5,282 49,372 Others Tanaman tebu dalam pertumbuhan 116,674 89,027 Immature sugarcane - plantation Bahan pembantu: Indirect materials: Pupuk dan obat-obatan 111,313 110,768 Fertilizers and medicines Suku cadang 141,915 94,761 Spare parts Bahan bakar dan pelumas 13,811 21,729 Fuel and oil Bahan pembungkus 4,409 12,281 Packaging Lain-lain 20,309 8,208 Others Jumlah 910,081 959,460 Total Dikurangi cadangan kerugian penurunan nilai 3,349 3,363 Less allowances for decline in value Jumlah - Bersih 906,732 956,097 Net Manajemen berpendapat bahwa cadangan kerugian penurunan nilai persediaan yang telah dibentuk adalah cukup untuk menutup kemungkinan kerugian atas penurunan nilai persediaan. Management believes that the allowance for decline in value of inventories is adequate to cover possible losses arising from decline in value of inventories. Manajemen berpendapat bahwa nilai tercatat dari persediaan pada tanggal laporan posisi keuangan telah mencerminkan nilai realisasi bersihnya. Management believes that the carrying value of inventories at the consolidated statements of financial position dates has reflected the net realizable values of those inventories. Persediaan telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan sebagai berikut: Inventories are insured with third parties against losses from fire, theft and other possible risks with insurance coverages as follows: