CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 51 5. KAS Lanjutan 5. CASH Continued 30 Juni 31 Desember June 30, December 31, 2014 2013 Rupiah Rupiah PT Bank CIMB Niaga Tbk 36.782.302 26.240.946 PT Bank CIMB Niaga Tbk PT Bank Internasional Indonesia Tbk 31.856.862 8.670.690 PT Bank Internasional Indonesia Tbk PT Bank Mandiri Persero Tbk 21.859.333 4.992.038 PT Bank Mandiri Persero Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 3.728.338 776.728 Persero Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sumatera Barat 459.082 3.792.743 Sumatera Barat PT Bank ICBC Indonesia 317.285 428.514 PT Bank ICBC Indonesia PT Bank DBS Indonesia 253.859 3.529.194 PT Bank DBS Indonesia PT Bank Capital Indonesia Tbk 173.661 329.285 PT Bank Capital Indonesia Tbk PT Bank Central Asia Tbk 166.223 166.223 PT Bank Central Asia Tbk PT Bank Permata Tbk 101.966 101.953 PT Bank Permata Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 100.179 3.261.721 Persero Tbk PT Bank Mestika Dharma 97.903 803.276 PT Bank Mestika Dharma PT Bank Sinarmas Tbk 50.024 - PT Bank Sinarmas Tbk PT Bank Muamalat Indonesia Tbk 21.291 21.291 PT Bank Muamalat Indonesia Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Bengkulu 16.484 233.586 Bengkulu PT Bank Sumut 7.022 7.067 PT Bank Sumut PT Bank ANZ Indonesia 1.541 1.577 PT Bank ANZ Indonesia PT Bank Bukopin Tbk 725 980 PT Bank Bukopin Tbk PT Bank Jabar Syariah - 51.337 PT Bank Jabar Syariah Total kas di bank 117.462.679 116.442.177 Total cash in banks Total 117.931.445 117.017.409 Total Pada tanggal 30 Juni 2014 dan 31 Desember 2013, Kelompok Usaha tidak memiliki kas di bank yang ditempatkan dengan pihak berelasi. As of June 30, 2014 and December 31, 2013, the Group has no cash in banks placed with related parties. 6. PIUTANG USAHA 6. TRADE RECEIVABLES Akun ini terdiri dari: This account consists of: a. Pihak ketiga a. Third parties 30 Juni 31 Desember June 30, December 31, 2014 2013 Dolar Amerika Serikat United States Dollar PT Sri Sumatera Sejahtera 12.378.959 18.468.188 PT Sri Sumatera Sejahtera Spectrum International Pte Ltd Singapore 11.379.287 - Spectrum International Pte Ltd Singapore Welcome Trading Co, Pte., Ltd, 10.305.206 19.089.440 Welcome Trading Co, Pte., Ltd, Lain-lain masing-masing Others each below di bawah Rp 10 miliar 64.256.100 102.787.411 Rp 10 billion Sub-total 98.319.552 140.345.039 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 24.527.376 24.527.376 losses Dolar Amerika Serikat - Neto 73.792.176 115.817.663 United States Dollar - Net PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 52 6. PIUTANG USAHA Lanjutan 6. TRADE RECEIVABLES Continued 30 Juni 31 Desember June 30, December 31, 2014 2013 Rupiah Rupiah PT Intan Surya Pratama 315.257.158 314.435.188 PT Intan Surya Pratama PT Kana Jaya Mandiri 26.416.536 25.242.713 PT Kana Jaya Mandiri PT Garuda Mas Perkasa Medan 17.299.195 10.231.114 PT Garuda Mas Perkasa Medan Lain-lain masing-masing Others each below di bawah Rp 10 miliar 112.726.749 42.265.624 Rp 10 billion Sub-total 471.699.638 392.174.639 Sub-total Dikurangi penyisihan kerugian Less allowance for impairment penurunan nilai 353.484.819 353.484.819 losses Rupiah - Neto 118.214.819 38.689.820 Rupiah - Net Piutang Usaha Trade Receivables Pihak Ketiga - Neto 192.006.995 154.507.483 Third Parties - Net Analisis umur piutang usaha dari pihak ketiga adalah sebagai berikut: The aging analysis of trade receivables from third parties is as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 Sampai dengan 30 hari 33.373.762 17.377.238 Up to 30 days 31 hari sampai 60 hari 894.589 3.903.462 31 days to 60 days 61 hari sampai 90 hari 240.330 5.595.665 61 days to 90 days Lebih dari 90 hari 535.510.509 505.643.313 More than 90 days Total 570.019.190 532.519.678 Total Dikurangi penyisihan Less allowance kerugian penurunan nilai 378.012.195 378.012.195 for impairment losses Neto 192.006.995 154.507.483 Net Mutasi cadangan kerugian penurunan nilai piutang yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut: The movement in allowance for impairment losses on trade receivables which was based on individual assessment is as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 Saldo awal 378.012.195 6.101.898 Beginning balance Penambahan penyisihan kerugian Additional allowance for impairment penurunan pada periodetahun berjalan - 371.910.297 losses during the periodyear Saldo Akhir 378.012.195 378.012.195 Ending Balance Manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai piutang cukup untuk menutup kemungkinan kerugian tidak tertagihnya piutang usaha. The management of the Group believes that the allowance for impairment losses on receivables is adequate to cover any possible losses on uncollectible trade receivables.