Beban Keuangan Financial Charge

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah

6. PIUTANG USAHA Lanjutan

6. TRADE RECEIVABLES Continued

Rincian umur piutang usaha adalah sebagai berikut : The aging of trade receivables is as follows: Belum jatuh tempo Not yet due Jatuh tempo: Past due: - 01 30 hari - 01 30 days - 31 60 hari - 31 60 days - 61 90 hari - 61 90 days - 91 120 hari - 91 120 days - Lebih dari 120 hari - Over 120 days Jumlah Total Cadangan Kerugian Penurunan Nilai Jumlah Piutang Bersih Total Receivable Net Piutang usaha berdasarkan mata uang adalah sebagai berikut: Details of trade receivables balance by currencies: Rupiah Rupiah Dollar Amerika Serikat US Dollar Jumlah Total Cadangan Kerugian Penurunan Nilai Provision for impairment Jumlah Piutang Bersih Total Receivable Net Saldo awal Beginning balance Penambahan Catatan 35 Addition Note 35 Pemulihan Catatan 35 Unused amounts reversed Note 35 Saldo Akhir Ending Balance

7. PIUTANG LAIN-LAIN

7. OTHER RECEIVABLES

Yayasan Abdi Karya Yayasan Abdi Karya Piutang atas klaim Claim receivable Piutang karyawan Employee Receivable Lain-lain Rincian di bawah Rp1Milyar Others Details under Rp1Billion Sub Jumlah Sub Total Cadangan Kerugian Penurunan Nilai Provision for receivables impairment Jumlah Total The amount of the provision was Rp1,719,678,013 as of December 31, 2013 December 31, 2012: Rp698,800,908. The individually impaired receivables mainly relate to wholesaler, which are in unexpectedly difficult economic situation. 31 Desember 2013 December 31, 2013 4.091.705.368 9.487.041.996 Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai piutang usaha telah memadai. Manajemen juga berpendapat bahwa tidak terdapat risiko terkonsentrasi secara signifikan atas piutang usaha. 1.215.923.490 28.934.970.254 273.388.733.369 581.738.601 5.892.509.115 4.161.351.287 14.835.685.626 1.719.678.013 443.083.774 30.211.564.493 753.426.251 10.068.780.597 1.192.124.583 31 Desember 2012 December 31, 2012 1.722.426.251 12.464.438.595 29.452.092.836 31 Desember 2013 December 31, 2013 Provision for impairment 303.600.297.862 30.211.564.493 273.388.733.369 238.987.470.306 8.613.114.982 3.532.911.810 Management believes that the provisión for impairment losses on trade receivables is adequate. Management believes that the allowance for impairment losses on other receivables is adequate. 3.062.524.395 Analisis mutasi saldo Cadangan Kerugian Penurunan Nilai atas piutang usaha adalah sebagai berikut: An analysis of the movements in the balance of allowance for impairment losses on trade receivable is as follows : 47.313.188.857 64.768.478.876 Management also believes that there are no significant concentrations of credit risk in receivables. 31.559.194.950 Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai piutang lain-lain telah memadai. 267.922.440.560 Piutang Perseroan dan entitas anak digunakan sebagai jaminan atas fasilitas kredit dari PT Bank Mandiri Persero Tbk.Catatan No.18 dan surat utang jangka menengah yang diterbitkan Perseroan Catatan No. 24. 4.028.398.974 36.434.161.156 267.922.440.560 28.934.970.254 31 Desember 2013: USD168.359,62: 31 Desember 2012: USD300.701,18 31 Desember 2012 December 31, 2012 14.591.788.330 14.400.717.989 25.461.868.854 30.211.564.493 31 Desember 2012 December 31, 2012 11.614.949.589 112.265.425.355 As of December 31, 2013, trade receivable of 30,211,564,493 December 31, 2012: Rp28,934,970,254 were impaired and provided for. December 31, 2013: 168,359.62; December 31, 2012: USD300,701.18 Company and subsidiary receivables has been guaranteed for credit facilities form PT Bank Mandiri PerseroTbk. note No.18 and medium term notes issued by Company Notes No. 24. 2.052.135.408 303.600.297.863 2.371.247.031 200.966.937.674 2.907.780.441 31 Desember 2012 December 31, 2012 301.548.162.455 31 Desember 2013 December 31, 2013 Pada tanggal 31 Desember 2013 piutang senilai 30.211.564.493 31 Desember 2012: Rp28.934.970.254 mengalami penurunan nilai dan disisihkan dalam Cadangan Kerugian Penurunan Nilai CKPN. Beban penurunan nilai pada tanggal 31 Desember 2013 sebesar 1.719.678.013 31 Desember 2012: Rp698.800.908. Penurunan nilai dilakukan secara individual atas piutang pelanggan yang tidak memiliki kemampuan bayar. 265.014.660.119 698.800.908 28.934.970.254 238.987.470.306 28.934.970.254 31 Desember 2013 December 31, 2013 Dalam piutang atas klaim terdapat klaim asuransi atas kebakaran fasilitas herbal senilai Rp4.068.562.656. catatan 35 In the claims receivable are included insurance claim on the burned herbs facilities amounted to Rp4,068,562,656. note 35 Halaman 31 Page PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah

8. ASET KEUANGAN LAINNYA

8. OTHERS FINANCIAL ASSETS

Others financial assets at is as follows: Investasi pada PT Bhakti Capital Investment at PT Bhakti Capital Saldo Awal Beginning Balance Penurunan Investasi Decrease of investment Penjualan Investasi Sales of investment Jumlah Total

9. PERSEDIAAN

9. INVENTORIES

Barang jadi: Finished goods: Obat jadi Medicine Alat kesehatan diagnostik Medical devices diagnostic Lainnya Others Sub Jumlah Barang Jadi Sub total Finished Goods Barang dalam proses Work in process Bahan baku dan pembantu Raw and indirect materials Suku cadang Spareparts Jumlah Total Cadangan penurunan nilai persediaan Provision for inventories Jumlah Bersih Total - Net Saldo awal Beginning balance Penambahan Catatan 35 Addition Note 35 Penghapusan Pemulihan Write off Saldo akhir Ending Balance Obat Jadi Medicine Alat Kesehatan Medical devices Jumlah Total Obat Jadi Medicine Alat Kesehatan Medical devices Jumlah Total 1.901.667.760 12.310.281.066 1 Januari - 31 Desember 2013 January 1 - December 31, 2013 12 bulan month Saldo Awal Beginning Balance Kadarluarsa, Usang Penurunan Nilai Expired, Obsolence Impairment 3.204.112.718 31 Desember 2012 December 31, 2012 3.461.235.713 10.750.713.114 11.774.381.504 1.354.374.714 1.543.283.337 Kadarluarsa, Usang Penurunan Nilai Expired, Obsolence Impairment Penghapusan Pemulihan Write-off 28.000.000 - Management believes that the provision of the decrease stock value is adequate to cover possible losses from stock. The movement of the provision for obsolete stock as follows: 10.750.713.114 69.534.326.669 3.456.908.884 161.341.812.493 19.783.942.908 - 31 Desember 2012 December 31, 2012 31 Desember 2013 December 31, 2013 11.774.381.504 123.641.993.771 59.791.329.905 12.310.281.066 Saldo Awal Beginning Balance 236.417.397.359 9.207.429.777 2.987.388.263 2.157.245.671 9.207.429.777 1.046.867.047 5.899.058.954 10.840.443.326 473.847.449 547.293.046 1.469.837.740 10.750.713.114 1 Januari - 31 Desember 2012 January 1- December 31, 2012 12 bulan month 6.395.475.244 12.925.506.656 3.204.112.718 Saldo Akhir Ending Balances 19.320.981.900 Saldo Akhir Ending Balances Investasi atas dana kelolaan pada PT Bhakti Capital pada tanggal 28 Februari 2012 telah dijual keseluruhan sebanyak 50.000 lembar dengan harga perlembarnya sebesar Rp786,33. dengan total keuntungan senilai Rp11.316.657. Catatan 35 3.461.235.712 The investment of fund at PT Bhakti Capital on February 28, 2012 has been sold for 50,000 sheets overall perlembarnya price of Rp786.33.and the total of gain amounted to Rp11,316,657. Notes 35 62.335.314.515 1.543.283.337 Manajemen yakin bahwa penyisihan penurunan nilai persediaan telah mencukupi kemungkinan kerugian yang timbul dari persediaan. Mutasi penyisihan persediaan adalah sebagai berikut: 1.901.667.761 Rincian mutasi penyisihan penurunan nilai persediaan adalah sebagai berikut: 19.320.981.900 - 28.000.000 10.750.713.114 - 96.733.458.523 31 Desember 2013 December 31, 2013 172.092.525.607 Penghapusan Pemulihan Write-off 10.750.713.114 12.310.281.066 31 Desember 2012 December 31, 2012 92.775.178.461 248.727.678.425 - - 21.935.064.603 29.667.917.805 47.039.458.586 2.609.970.755 Additional of changes in provision of the decrease stock value are as follows: 5.875.322.550 31 Desember 2013 December 31, 2013 Aset keuangan lainnya adalah sebagai berikut : 2.959.040.234 4.973.470.645 Halaman 32 Page