PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E41 Exhibit E41 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS 2 0 1 2 2 0 1 1 Kas Cash on hand Rupiah 1.342.947 1.454.862 Rupiah USD 13.819 9.444 USD SGD 9.309 2 SGD RM 5.346 8.139 RM J u m l a h 1.371.421 1.472.447 T o t a l Bank Cash in bank Rupiah Rupiah PT Bank Mandiri Persero Tbk 73.072.745 57.580.268 PT Bank Mandiri Persero Tbk PT Bank DBS Indonesia 13.753.166 12.774.722 PT Bank DBS Indonesia PT Bank Permata Tbk 1.453.352 37.888.931 PT Bank Permata Tbk PT Bank Negara Indonesia Persero Tbk 1.280.672 1.430.816 PT Bank Negara Indonesia Persero Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sumatera Selatan dan Sumatera Selatan dan Bangka Belitung 565.294 422.349 Bangka Belitung PT Bank Rakyat Indonesia Persero Tbk 508.195 4.832.137 PT Bank Rakyat Indonesia Persero Tbk PT Bank Pan Indonesia Tbk 233.132 1.943.185 PT Bank Pan Indonesia Tbk PT Bank Central Asia Tbk 177.761 1.773.479 PT Bank Central A sia Tbk PT Bank Danamon Indonesia Tbk 73.238 2.393.797 PT Bank Danamon Indonesia Tbk PT Bank CIMB Niaga Tbk - 204.049 PT Bank CIMB Niaga Tbk PT Bank Nusantara Parahyangan - 2.233 PT Bank Nusantara Parahyangan J u m l a h 91.117.555 121.245.966 T o t a l Dolar AS US Dollar PT Bank DBS Indonesia 1.426.021 8.679.093 PT Bank DBS Indonesia PT Bank Pan Indonesia Tbk 64.033 274.682 PT Bank Pan Indonesia Tbk PT Bank Permata Tbk 59.131 51.108 PT Bank Permata Tbk PT Bank Central Asia Tbk 8.485 8.501 PT Bank Central A sia Tbk J u m l a h 1.557.670 9.013.384 T o t a l Deposito Deposits Pihak ketiga Third parties Rupiah Rupiah PT Bank ICBC Indonesia 50.000.000 - PT Bank ICBC Indonesia PT Bank Pan Indonesia Tbk 50.000.000 - PT Bank Pan Indonesia Tbk PT Bank Permata Tbk 40.000.000 61.000.000 PT Bank Permata Tbk PT Bank UOB Indonesia 25.000.000 - PT Bank UOB Indonesia PT Bank Danamon Indonesia Tbk - 5.000.000 PT Bank Danamon Indonesia Tbk J u m l a h 165.000.000 66.000.000 T o t a l J u m l a h 259.046.646 197.731.797 T o t a l Suku bunga tahunan deposito berkisar sebagai berikut: The annual interest rates for deposits were in the following ranges: 2 0 1 2 2 0 1 1 Deposito Deposits Rupiah 5,5 - 7 4,75 - 6,5 Rupiah These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E42 Exhibit E42 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

5. PIUTANG USAHA

5. TRADE RECEIVABLES Jumlah piutang usaha berdasarkan tujuan penjualan adalah sebagai berikut: Trade receivables based on purpose of sales are as follows: 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Rupiah Rupiah PT Way Kanan Sawitindo Mas 844.088 - PT Way Kanan Sawitindo Mas PT Wilmar Nabati Indonesia 583.750 2.810.280 PT Wilmar Nabati Indonesia PT Binasawit Abadipratama 571.545 - PT Binasawit Abadipratama PT Tapian Nadenggan 569.000 - PT Tapian Nadenggan PT Karya Sawit Lestari 405.151 - PT Karya Sawit Lestari PT Cahaya Kalbar Tbk 158.892 1.058.390 PT Cahaya Kalbar Tbk PT Multimas Nabati Asahan 88.967 2.089.378 PT Multimas Nabati Asahan PT Usaha Inti Padang - 522.506 PT Usaha Inti Padang Lain-lain 125.089 - Others J u m l a h 3.346.482 6.480.554 T o t a l Manajemen Perusahaan dan entitas anak berpendapat bahwa tidak terdapat kerugian penurunan nilai atas tidak tertagihnya piutang tersebut. Management of the Company and subsidiaries believe that there are no impairment losses from non collectability of the trade receivables. Piutang usaha dijadikan sebagai jaminan atas fasilitas pinjaman ke PT Bank DBS Indonesia dan PT Bank Mandiri Persero Tbk yang diterima entitas anak Catatan 17. Trade receivables are used as collateral to PT Bank DBS Indonesia and PT Bank Mandiri Persero Tbk for loans received by subsidiaries Note 17. Umur piutang usaha sejak tanggal faktur adalah sebagai berikut: The aging of trade receivable based on invoice date is as follows: 2 0 1 2 2 0 1 1 Pihak ketiga Third parties Belum jatuh tempo - - Current Lewat jatuh tempo Overdue 1 - 30 hari 3.101.096 6.480.554 1 - 30 days 31 - 60 hari 171.957 - 31- 60 days 61 - 90 hari 28.429 - 61 - 90 days Lebih dari 90 hari 45.000 - More than 90 days J u m l a h 3.346.482 6.480.554 T o t a l