PIUTANG USAHA ACCOUNTS RECEIVABLE – TRADE

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan pada Tanggal 30 September 2014 dan Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued as of September 30, 2014 and Nine-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 35 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 Dolar Amerika Serikat US dollar Citibank N.A. Catatan 36 Citibank N.A. Note 36 AS277.986 pada tanggal US277,986 as of 30 September 2014, September 30, 2014, AS56.877 pada tanggal US56,877 as of 31 Desember 2013 3.395 693 December 31, 2013 Bank - pihak berelasi Catatan 31c Bank - a related party Note 31c Rupiah Rupiah PT Bank Agris 210 208 PT Bank Agris Deposito berjangka – pihak ketiga Time deposits – third party Rupiah Rupiah PT Bank CIMB Niaga Tbk 45.100 108.500 PT Bank CIMB Niaga Tbk Deposito berjangka - pihak berelasi Catatan 31c Time deposits - a related party Note 31c Rupiah Rupiah PT Bank Agris 2.000 - PT Bank Agris Total 116.223 130.843 Total Deposito berjangka memperoleh bunga berkisar antara 8 sampai 9,75 dan 6 sampai 8 per tahun masing-masing pada tanggal 30 September 2014 dan 31 Desember 2013. The time deposits earned annual interest ranging from 8 to 9.75 and from 6 to 8 in September 30, 2014 and December 31, 2013, respectively.

5. PIUTANG USAHA

5. ACCOUNTS RECEIVABLE – TRADE

Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows: a. Berdasarkan pelanggan: a. Based on customer: 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 Pihak ketiga: Third parties: PT Sumber Makmur, Surabaya 45.189 34.283 PT Sumber Makmur, Surabaya PT Agritech Green Industries, Jakarta 33.702 33.702 PT Agritech Green Industries, Jakarta PT Harapan Agro, Surabaya 20.807 16.097 PT Harapan Agro, Surabaya UD Subur Makmur, Surabaya 18.014 28.218 UD Subur Makmur, Surabaya CV Nusa Prima Timur, Makassar 17.001 33.012 CV Nusa Prima Timur, Makassar CV Bangkit Sanjaya, Semarang 16.100 13.706 CV Bangkit Sanjaya, Semarang PT Karisma Indoagro PT Karisma Indoagro Universal, Universal, Surabaya 15.896 13.482 Surabaya PT Indah Agro Lestari, Makassar 14.779 13.724 PT Indah Agro Lestari, Makassar Toko Anak Tani, Makassar 13.827 13.904 Toko Anak Tani, Makassar UD Tani, Makassar 13.572 6.771 UD Tani, Makassar Toko Semi, Purwodadi 12.331 17.826 Toko Semi, Purwodadi CV Agro Makmur Mandiri, Surabaya 11.284 15.311 CV Agro Makmur Mandiri, Surabaya The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan pada Tanggal 30 September 2014 dan Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued as of September 30, 2014 and Nine-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 36 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 PT Catur Agrotama, Surabaya 10.715 5.366 PT Harapan Agro, Surabaya Piutang petani 7.960 17.229 Farmers receivables Lain-lain masing-masing di bawah Rp10.000 337.115 304.965 Others below Rp10,000 each Total 588.292 567.596 Total Dikurangi cadangan kerugian penurunan nilai 15.603 15.603 Less allowance for impairment losses Pihak ketiga - neto 572.689 551.993 Third parties - net Pihak berelasi Catatan 31a 16.914 14.947 Related parties Note 31a Total 589.603 566.940 Total b. Berdasarkan mata uang: a. Based on currency: 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 Rupiah 596.160 569.720 Rupiah Dolar Amerika Serikat Catatan 36 9.046 12.823 United States dollar Note 36 Total 605.206 582.543 Total Dikurangi cadangan kerugian penurunan nilai 15.603 15.603 Less allowance for impairment losses Total 589.603 566.940 Total c. Berdasarkan umur piutang: b. Based on aging receivables: 30 Sep 2014 31 Des 2013 Sep 30, 2014 Dec 31, 2013 Pihak ketiga: Third parties: Kurang dari 31 hari 115.957 174.497 Less than 31 days 31-60 hari 171.778 110.168 31-60 days 61-90 hari 42.867 50.905 61-90 days 91-180 hari 83.180 134.739 91-180 days Lebih dari 180 hari 174.510 97.287 More than 180 days Total 588.292 567.596 Total Dikurangi cadangan kerugian penurunan nilai 15.603 15.603 Less allowance for impairment losses Pihak ketiga - neto 572.689 551.993 Third parties - net Pihak berelasi: Related parties: Kurang dari 31 hari 3.684 1.548 Less than 31 days 31-60 hari 101 1.933 31-60 days 61-90 hari 5 746 61-90 days 91-180 hari 3 890 91-180 days Lebih dari 180 hari 13.121 9.830 More than 180 days Pihak berelasi Catatan 31a 16.914 14.947 Related parties Note 31a The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan pada Tanggal 30 September 2014 dan Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued as of September 30, 2014 and Nine-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 37 Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movements of allowance for impairment losses are as follows: 30 September 2014September 30,2014 IndividualIndividual KolektifCollective Total Saldo awal 13.817 1.786 15.603 Beginning balance Penyisihan periode berjalan - - - Provision during the period Pemulihan periode berjalan - - - Reversal during the period Penghapusan - - - Write-off Saldo akhir 13.817 1.786 15.603 Ending Balance 31 Desember 2013December 31,2013 IndividualIndividual KolektifCollective Total Saldo awal 7.452 1.447 8.899 Beginning balance Penyisihan periode berjalan 11.150 1.770 12.920 Provision during the period Pemulihan periode berjalan 4.492 1.431 5.923 Reversal during the period Penghapusan 293 - 293 Write-off Saldo akhir 13.817 1.786 15.603 Ending Balance Berdasarkan hasil penelaahan terhadap kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, Manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan kerugian penurunan nilai tersebut cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on the review of the possibility of non- collectible receivables at the end of the year, the Group’s Management believes that the allowance for impairment losses is sufficient to cover possible losses from non-collection of the accounts. Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 30 September 2014 dan 31 Desember 2013 Catatan 32d. Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero Tbkamounted to Rp60,000 as of September 30, 2014 and December 31, 2013 Note 32d.

6. PIUTANG LAIN-LAIN - PIHAK KETIGA