MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 249 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E91 Exhibit E91 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 23. TAMBAHAN MODAL DISETOR Lanjutan 23. ADDITIONAL PAID-IN CAPITAL Continued 2 0 1 5 Bagian proporsional saham atas nilai buku aset bersih Entitas anak Tanggal transaksi Harga pengalihan Proportional share in Selisih Subsidiaries Date of transaction Transfer price book value of net assets Difference PT Alam Permai 31 Mei 2012 312.299.488 3.130.513 309.168.975 31 May 2012 PT Nusaraya Permai 31 Mei 2012 22.810.363 15.677.572 7.132.791 31 May 2012 PT Nakau 15 Juni 2012 239.125.000 191.785.638 47.339.362 15 June 2012 PT Sumatera Candi Kencana 15 Juni 2012 1.000.000 980.601 1.980.601 15 June 2012 PT Inti Global Laksana 18 Maret 2014 2.386.339 5.260.351 7.646.690 18 March 2014 PT Banyan Tumbuh Lestari 18 Maret 2014 185.122 2.254.010 2.439.132 18 March 2014 577.806.312 202.098.761 375.707.551 24. SURPLUS REVALUASI 24. REVALUATION SURPLUS 2 0 1 6 2 0 1 5 Revaluation surplus of property, Surplus revaluasi aset tetap 2.072.716.756 1.076.129.778 plant and equipment Final tax on revaluation surplus of Pajak final atas surplus revaluasi 37.791.380 - property, plant and equipment Pajak tangguhan Deferred tax of revaluation surplus of atas surplus revaluasi aset tetap 269.151.938 291.502.211 property, plant and equipment Dekonsolidasi keuntungan atas Deconsolidation surplus revaluation selisih nilai revaluasi aset of property, plant and equipment pada entitas anak Catatan 1c 1.055.254.245 - subsidiaries Note 1c J u m l a h 710.519.193 784.627.567 T o t a l 25. PENDAPATAN

25. REVENUES

Rincian pendapatan adalah sebagai berikut: Details of revenues are as follows: 2 0 1 6 2 0 1 5 Minyak kelapa sawit 932.500.964 795.418.782 Crude palm oil Inti sawit 152.635.062 87.026.756 Palm kernel Tandan buah segar 84.641.674 164.090.703 Fresh fruit bunches J u m l a h 1.169.777.700 1.046.536.241 T o t a l PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 250 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E92 Exhibit E92 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 25. PENDAPATAN Lanjutan 25. REVENUES Continued Pada tanggal 31 Desember 2016 dan 2015, terdapat penjualan kepada pelanggan yang melebihi 10 dari jumlah penjualan sebagai berikut: On 31 December 2016 and 2015, there were sales to customers that exceed of 10 of total sales as follows: Jumlah Jumlah PT Wilmar Cahaya Indonesia Tbk 216.650.194 29,81 84.469.059 8,07 PT Wilmar Cahaya Indonesia Tbk PT Wilmar Nabati Indonesia 210.396.520 28,95 136.726.520 13,06 PT Wilmar Nabati Indonesia PT Sinar Alam Permai 196.877.609 27,09 20.904.995 2,00 PT Sinar Alam Permai PT Sinar Jaya Inti Mulia 92.922.778 12,78 236.651.305 22,61 PT Sinar Jaya Inti Mulia PT Maskapai Perkebunan PT Maskapai Perkebunan Leidong West Indonesia 9.398.000 1,29 104.679.904 10,00 Leidong West Indonesia J u m l a h 726.245.101 583.431.783 T o t a l 2 0 1 6 2 0 1 5 26. BEBAN POKOK PENDAPATAN 26. COST OF REVENUES 2 0 1 6 2 0 1 5 Beban Langsung Direct Cost Pembelian tandan buah segar 325.168.772 274.416.094 Purchase of fresh fruit bunches Bahan Materials Pemupukan 49.309.726 51.471.109 Fertilization Herbisida 3.662.386 4.668.859 Herbicide Biaya pemeliharaan tanaman 4.371.893 2.842.354 Plant maintenance costs Bahan lainnya 2.683.350 859.673 Other materials Upah Wages Panen dan pemupukan 100.812.378 105.354.726 Harvesting and fertilization Biaya pemeliharaan tanaman 47.842.128 65.647.935 Plant maintenance costs Beban Pabrikasi 29.706.365 28.288.792 Mill Costs Jumlah Beban Langsung 563.556.998 533.549.542 Total Direct Cost Beban Tidak Langsung 230.767.416 203.487.093 Indirect Cost Beban Pokok Produksi 794.324.414 737.036.635 Cost of Goods Manufactured Persediaan Awal Beginning Inventory Minyak kelapa sawit 20.483.147 5.912.154 Crude palm oil Inti sawit 7.405.200 1.280.178 Palm kernel Jumlah Persediaan Awal 27.888.347 7.192.332 Total Beginning Inventory Pembelian Persediaan Purchased Inventory Minyak kelapa sawit 31.674.717 2.729.961 Crude palm oil Jumlah Pembelian Persediaan 31.674.717 2.729.961 Total Purchased Inventory Persediaan Akhir Ending Inventory Minyak kelapa sawit 1 15.650.183 20.483.147 Crude palm oil 1 Inti sawit 2 2.899.230 7.405.200 Palm kernel 2 Jumlah Persediaan Akhir 18.549.413 27.888.347 Total Ending Inventory Jumlah Beban Pokok Pendapatan 835.338.065 719.070.581 Total Cost of Revenues 1 Dekonsolidasi GKM, SSS dan NRP atas persediaan minyak kelapa sawit sebesar Rp 3.241.038 untuk tahun 2016 Catatan 1c dan 7. 1 Deconcolidation of GKM, SSS and NRP for crude palm oil inventories amounted to Rp 3,241,038 for the year 2016 Notes 1c and 7. 2 Dekonsolidasi GKM dan SSS atas persediaan inti sawit sebesar Rp 395.507 untuk tahun 2016 Catatan 1c dan 7. 2 Deconcolidation of GKM and SSS for palm kernel inventories amounted Rp 395,507 for the year 2016 Notes 1c and 7.