Accounting standards issued but not yet

239 PT Adi Sarana Armada Tbk Laporan Tahunan | Annual Report 2015 The original consolidated financial statements included herein are in the Indonesian language. Pt adi Sarana arMada tbk dan entitaS anaKnYa Catatan ataS laPoran Keuangan KonSolidaSian tanggal 31 desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut disajikan dalam rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year then Ended Expressed in Rupiah, unless otherwise stated 44

4. PenYaJian KeMbali laPoran Keuangan

KonSolidaSian dan reKlaSiFiKaSi aKun tahun SebeluMnYa lanjutan

4. RESTATEMENT

OF PRIOR YEAR CONSOLIDATED FINANCIAL STATEMENTS AND RECLASSIFICATION OF ACCOUNTS continued 1 Jan. 2014 31 des. 2013 1 Jan. 2014 dilaporkan 31 des. 2013 sebelumnya Penyesuaian disajikan Jan. 1, 2014 penyajian kembali Dec. 31, 2013 kembali Jan. 1, 2014 As previously Restatement Dec. 31, 2013 reported adjustment As restated laporan Posisi Keuangan Consolidated Statement of Konsolidasian Financial Position aset Assets aset pajak tangguhan, neto 153.145.896 6.212.000 159.357.896 Deferred tax assets, net total aset tidak lancar 1.971.544.475.540 6.212.000 1.971.550.687.540 Total non-current assets total aset 2.172.241.158.275 6.212.000 2.172.247.370.275 Total assets liabilitas Liabilities liabilitas pajak tangguhan, neto 54.678.059.239 213.867.800 54.464.191.439 Deferred tax liabilities, net liabilitas imbalan kerja karyawan 15.836.580.000 1.094.187.000 16.930.767.000 Employee benefits liability total liabilitas jangka panjang 937.133.679.805 880.319.200 938.013.999.005 Total non-current liabilities ekuitas Equity Saldo laba Retained earnings Belum ditentukan penggunaannya 109.310.571.043 874.069.933 108.436.501.110 Unappropriated ekuitas yang dapat diatribusikan Equity attributable to the owners kepada pemilik entitas induk 825.009.436.511 874.069.933 824.135.366.578 of the parent entity Kepentingan non-pengendali 12.558.320 37.267 12.595.587 Non-controlling interests total ekuitas 824.996.878.191 874.107.200 824.122.770.991 Total Equity total liabilitas dan ekuitas 2.172.241.158.275 6.212.000 2.172.247.370.275 Total liabilities and equity

5. KaS dan Setara KaS

5. CASH AND CASH EQUIVALENTS

Kas dan setara kas terdiri dari: Cash and cash equivalents consist of the following: 31 desember 2015 31 desember 2014 December 31, 2015 December 31, 2014 Kas - rupiah 1.438.393.854 1.463.343.620 Cash on hand - Rupiah Kas di bank - pihak ketiga Cash in banks - Third parties rekening rupiah Rupiah Account pt Bank Central asia tbk 10.749.098.276 3.233.862.385 PT Bank Central Asia Tbk pt Bank Danamon Indonesia tbk 2.122.672.711 1.481.246 PT Bank Danamon Indonesia Tbk pt Bank Muamalat Indonesia tbk 1.335.135.133 15.736.978 PT Bank Muamalat IndonesiaTbk pt Bank MnC Internasional tbk 1.300.750.891 - PT Bank MNC Internasional Tbk pt Bank uoB Indonesia 1.134.755.517 2.408.250.187 PT Bank UOB Indonesia pt Bank negara Indonesia PT Bank Negara Indonesia persero tbk 1.025.254.732 439.447.496 Persero Tbk pt Bank Mandiri persero tbk 909.751.925 3.325.197.775 PT Bank Mandiri Persero Tbk pt Bank Sumatera utara 672.392.992 24.754.044 PT Bank Sumatera Utara pt Bank Bank Sumitomo Mitsui Indonesia 499.198.793 - PT Bank Sumitomo Mitsui Indonesia 240 PT Adi Sarana Armada Tbk Laporan Tahunan | Annual Report 2015 The original consolidated financial statements included herein are in the Indonesian language. Pt adi Sarana arMada tbk dan entitaS anaKnYa Catatan ataS laPoran Keuangan KonSolidaSian tanggal 31 desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut disajikan dalam rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year then Ended Expressed in Rupiah, unless otherwise stated 45

5. KaS dan Setara KaS lanjutan

5. CASH AND CASH EQUIVALENTS continued

Kas dan setara kas terdiri dari: Cash and cash equivalents consist of the following: 31 desember 2015 31 desember 2014 December 31, 2015 December 31, 2014 pt Bank tabungan negara PT Bank Tabungan Negara persero tbk 347.775.123 374.073.458 Persero Tbk pt Bank pembangunan Daerah PT Bank Pembangunan Daerah lampung 302.390.499 445.592.493 Lampung pt Bank Maybank Indonesia tbk 285.906.557 3.204.474.450 PT Bank Maybank Indonesia Tbk pt Bank pembangunan Daerah PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Selatan dan Sulawesi Barat 263.349.859 303.119.909 Sulawesi Barat pt Bank oCBC nISp tbk 181.771.654 123.282.982 PT Bank OCBC NISP Tbk pt Bank Industrial and PT Bank Industrial and Commercial Bank of China Commercial Bank of China limited ICBC Indonesia 160.375.567 101.526.084 Limited ICBC Indonesia pt Bank rakyat Indonesia PT Bank Rakyat Indonesia persero tbk 35.509.210 1.017.641.106 Persero Tbk pt Bank permata tbk 1.893.013 2.254.608 PT Bank Permata Tbk pt Bank Mayora - 38.133.516 PT Bank Mayora pt Bank panin tbk - 27.022.785 PT Bank Panin Tbk rekening Dolar amerika Serikat United States Dollar Account pt Bank Mandiri persero tbk PT Bank Mandiri Persero Tbk aS10.028 pada tahun 2015 dan US10,028 in 2015 and aS10.024 pada tahun 2014 138.337.502 124.708.263 US10,024 in 2014 Sub-total 21.466.319.954 15.210.559.765 Sub-total Deposito berjangka - rupiah Time deposits - Rupiah pt Bank Industrial and PT Bank Industrial and Commercial Bank of China Commercial Bank of China limited ICBC Indonesia 5.000.000.000 5.000.000.000 Limited ICBC Indonesia Sub-total 5.000.000.000 5.000.000.000 Sub-total total 27.904.713.808 21.673.903.385 Total tingkat suku bunga tahunan deposito berjangka pada tahun 2015 adalah berkisar 9,00 - 10,00 sedangkan pada tahun 2014 adalah berkisar antara 10,00 - 10,50. The annual interest rates on the time deposits were ranging from 9.00 to 10.00 in 2015 and 10.00 to 10.50 in 2014.

6. Piutang uSaha

6. TRADE RECEIVABLES

rincian piutang usaha adalah sebagai berikut: Details of trade receivables are as follows: 31 desember 2015 31 desember 2014 December 31, 2015 December 31, 2014 pihak ketiga 170.572.774.645 132.869.039.313 Third parties Dikurangi penyisihan kerugian penurunan nilai 2.752.131.171 2.265.879.850 Less allowance for impairment losses neto 167.820.643.474 130.603.159.463 Net pihak berelasi Catatan 7 115.251.306 86.264.061 Related parties Note 7 total 167.935.894.780 130.689.423.524