INSTRUMEN KEUANGAN DAN INSTRUMEN KEUANGAN DAN FINANCIAL INSTRUMENTS AND MANAJEMEN RISIKO KEUANGAN Lanjutan

PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 96

35. INSTRUMEN KEUANGAN DAN

35. FINANCIAL INSTRUMENTS AND MANAJEMEN RISIKO KEUANGAN Lanjutan

FINANCIAL RISK MANAGEMENT Continued Manajemen risiko keuangan Lanjutan Financial risk management Continued a. Risiko kredit Lanjutan a. Credit risk Continued Konsentrasi risiko kredit dari aset keuangan Grup per 30 September 2016 dan 31 Desember 2015 berdasarkan segmen operasi adalah seperti yang ditunjukkan dibawah ini: The concentration of credit risk of the Group’s financial assets based on operating segment as at 30 September 2016 and 31 December 2015 was as shown below: Nilai tercatatCarrying amount Distribusi Distribution Consumer parts Servis otomotif Automotive service Jasa keuangan Financial services Yang tidak dapat dialokasi Unallocated JumlahTotal 30 September 2016 30 September 2016 Bank dan setara kas 264.697 236.634 279.090 321.578 195.193 1.297.192 Cash in banks and cash equivalents Piutang usaha 164.315 243.079 251.758 106.223 - 765.375 Trade receivables Piutang pembiayaan konsumen - - - 2.870.193 - 2.870.193 Consumer financing receivables Piutang sewa pembiayaan - - - 2.044.750 - 2.044.750 Finance lease receivables Piutang nonusaha - 18.041 45.451 292.675 4.179 360.346 Non-trade receivables Aset derivatif - - - 12.493 39.968 52.461 Derivative assets Deposit jaminan 795.394 21 - - 1.521 796.936 Guarantee deposits 1.224.406 497.775 576.299 5.647.912 240.861 8.187.253 31 Desember 2015 31 December 2015 Bank dan setara kas 246.432 318.660 410.936 317.151 179.989 1.473.168 Cash in banks and cash equivalents Kas yang dibatasi penggunaannya - - - 5.882 - 5.882 Restricted cash Piutang usaha 401.887 200.403 264.614 70.031 - 936.935 Trade receivables Piutang pembiayaan konsumen - - - 3.317.050 - 3.317.050 Consumer financing receivables Piutang sewa pembiayaan - - - 1.354.026 - 1.354.026 Finance lease receivables Piutang nonusaha - 21.710 33.587 300.390 603 356.290 Non-trade receivables Aset derivatif - 111 17.045 55.646 - 72.802 Derivative assets Deposit jaminan 743.209 11 8.660 - 1.527 753.407 Guarantee deposits 1.391.528 540.895 734.842 5.420.176 182.119 8.269.560 Pembagian aset keuangan berdasarkan kualitas kreditnya disajikan di bawah ini: Distribution of financial assets by their credit quality is summarized below: Tidak ada jatuh tempo kontraktualNo contractual maturity Belum jatuh tempo dan tidak mengalami penurunan nilaiNeither past due nor impaired Telah jatuh tempo tetapi tidak mengalami penurunan nilaiPast due but not impaired Dievaluasi secara kolektif Collectively assessed Dievaluasi secara individu Individually assessed Penyisihan penurunan nilai Allowance for impairment losses Jumlah Total 30 September 2016 30 September 2016 Bank dan setara kas 669.440 627.752 - - - - 1.297.192 Cash in banks and cash equivalents Piutang usaha - 321.184 421.805 22.386 36.168 36.168 765.375 Trade receivables Piutang pembiayaan konsumen - - - 2.972.477 - 102.284 2.870.193 Consumer financing receivables s Piutang sewa pembiayaan - - - 2.063.791 - 19.041 2.044.750 Finance lease receivables Piutang nonusaha - 132.758 29.976 198.651 - 1.039 360.346 Non-trade receivables Aset derivatif - 52.461 - - - - 52.461 Derivative asset Deposit jaminan 15.577 781.359 - - - - 796.936 Guarantee deposits 685.017 1.915.514 451.781 5.257.305 36.168 158.532 8.187.253 PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 97

35. INSTRUMEN KEUANGAN DAN

35. FINANCIAL INSTRUMENTS AND MANAJEMEN RISIKO KEUANGAN Lanjutan

FINANCIAL RISK MANAGEMENT Continued Manajemen risiko keuangan Lanjutan Financial risk management Continued a. Risiko kredit Lanjutan a. Credit risk Continued Ikhtisar analisis umur piutang usaha, piutang pembiayaan konsumen, piutang sewa pembiayaan dan piutang nonusaha yang telah jatuh tempo tetapi tidak mengalami penurunan nilai, dievaluasi penurunan nilai secara kolektif dan secara individu: Summary of aging analysis of trade receivables, consumer financing receivables, finance lease receivables and non-trade receivables which are past due but not impaired, collectively and individually assessed: Definisi dari kualitas kredit Grup adalah sebagai berikut: The Group’s credit quality definitions are as follow: • Belum jatuh tempo dan tidak mengalami penurunan nilai: eksposur menunjukkan laba yang tinggi atau stabil, likuiditas yang memadai, yang secara umum direfleksikan dengan pembayaran komitmen terhadap Grup secara tepat waktu. Sumber pembayaran dapat diidentifikasikan secara jelas. • Neither past due nor impaired: exposure exhibit high or stable earnings, adequate liquidity, as generally evidenced by prompt repayment of its commitment with the Group. Source of payment can be clearly identifiable. Tidak ada jatuh tempo kontraktualNo contractual maturity Belum jatuh tempo dan tidak mengalami penurunan nilaiNeither past due nor impaired Telah jatuh tempo tetapi tidak mengalami penurunan nilaiPast due but not impaired Dievaluasi secara kolektif Collectively assessed Dievaluasi secara individu Individually assessed Penyisihan penurunan nilai Allowance for impairment losses Jumlah Total 31 Desember 2015 31 December 2015 Bank dan setara kas 660.015 813.153 - - - - 1.473.168 Cash in banks and cash equivalents Kas yang dibatasi penggunaanya 5.882 - - - - 5.882 Restricted cash Piutang usaha - 421.974 511.956 3.005 26.167 26.167 936.935 Trade receivables Piutang pembiayaan konsumen - - - 3.425.218 - 108.168 3.317.050 Consumer financing receivables s Piutang sewa pembiayaan - - - 1.359.388 - 5.362 1.354.026 Finance lease receivables Piutang nonusaha - 106.470 33.677 219.979 - 3.836 356.290 Non-trade receivables Aset derivatif - 72.802 - - - - 72.802 Derivative asset Deposit jaminan 14.854 738.553 - - - - 753.407 Guarantee deposits 674.869 2.158.834 545.633 5.007.590 26.167 143.533 8.269.560 3 bulan months 3 – 12 bulan months 1 tahun year Jumlah Total 30 September 2016 30 September 2016 Piutang usaha 272.642 82.368 125.349 480.359 Trade receivables Piutang pembiayaan konsumen 2.843.880 128.597 - 2.972.477 Consumer financing receivables Piutang sewa pembiayaan 2.025.156 38.635 - 2.063.791 Finance lease receivables Piutang nonusaha 87.976 76.324 64.327 228.627 Non-trade receivables 5.229.654 325.924 189.676 5.745.254 31 Desember 2015 31 December 2015 Piutang usaha 347.576 73.391 120.161 541.128 Trade receivables Piutang pembiayaan konsumen 3.278.455 69.684 77.079 3.425.218 Consumer financing receivables Piutang sewa pembiayaan 1.348.388 3.432 7.568 1.359.388 Finance lease receivables Piutang nonusaha 84.979 97.780 70.897 253.656 Non-trade receivables 5.059.398 244.287 275.705 5.579.390 PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 98

35. INSTRUMEN KEUANGAN DAN