By rating continued MARKETABLE SECURITIES continued d. Berdasarkan peringkat lanjutan

DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 96 - Page 9. WESEL EKSPOR DAN TAGIHAN LAINNYA lanjutan

9. BILLS AND OTHER RECEIVABLES continued d. Cadangan kerugian penurunan nilai

d. Allowance for impairment losses

Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut: Movements in the allowance for impairment losses are as follows: 2015 2014 Saldo awal 1,061 5,484 Beginning balance Penyisihan selama tahun berjalan 31,346 4,666 Allowance during the year Penyesuaian karena penjabaran Foreign exchange translation mata uang asing 6,028 9,089 adjustment Saldo akhir 26,379 1,061 Ending balance Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai yang dibentuk tersebut telah memadai. Management believes that the above allowance for impairment losses is adequate . e. Tingkat suku bunga per tahun e. Annual interest rates Dolar Amerika Serikat United States Rupiah Dollar Euro 2015 0.00 - 9.00 0.00 - 2.00 - 2015 2014 8.62 - 9.62 3.67 - 5.36 3.67 - 5.36 2014 10. TAGIHAN AKSEPTASI 10. ACCEPTANCES RECEIVABLE a. Berdasarkan pihak dan mata uang a. By party and currency 2015 2014 Rupiah Rupiah Debitur non-bank 2,085,978 730,245 Non-bank debtors Bank 185,265 6,027 Banks 2,271,243 736,272 Mata uang asing Foreign currencies Debitur non-bank 8,227,851 11,569,434 Non-bank debtors Bank 400,707 225,735 Banks 8,628,558 11,795,169 Total 10,899,801 12,531,441 Total Cadangan kerugian Allowance for penurunan nilai 79,188 64,622 impairment losses Neto 10,820,613 12,466,819 Net DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 97 - Page 10. TAGIHAN AKSEPTASI lanjutan

10. ACCEPTANCES RECEIVABLE continued a. Berdasarkan pihak dan mata uang lanjutan

a. By party and currency continued

Perincian tagihan akseptasi berdasarkan mata uang adalah sebagai berikut: Acceptances receivable based on currencies are as follows: 2015 2014 Rupiah 2,271,243 736,272 Rupiah Mata uang asing Foreign currencies Dolar Amerika Serikat 7,962,493 10,770,837 United States Dollar Euro 182,671 196,436 Euro Dolar Singapura 86,554 134,933 Singapore Dollar Yen Jepang 80,589 73,581 Japanese Yen Yuan Cina 311,916 616,729 Chinese Yuan Pound Sterling Inggris 4,335 2,653 Great Britain Pound Sterling 8,628,558 11,795,169 Total 10,899,801 12,531,441 Total Penyisihan kerugian Allowance for penurunan nilai 79,188 64,622 impairment losses Neto 10,820,613 12,466,819 Net b. Berdasarkan hubungan b. By relationship Pada tanggal 31 Desember 2015 dan 2014, seluruh tagihan akseptasi merupakan transaksi dengan pihak ketiga. As of 31 December 2015 and 2014, acceptances receivable are all with third parties. c. Berdasarkan kolektibilitas Bank Indonesia c. By Bank Indonesia collectibility 2015 2014 Pokok Principal Cadangan kerugian penurunan nilai Allowance for impairment losses Pokok Principal Cadangan kerugian penurunan nilai Allowance for impairment losses Lancar 10,820,668 52,511 12,531,441 64,622 Pass Dalam perhatian khusus 2,496 849 - - Special mention Kurang lancar 76,637 25,828 - - Substandard 10,899,801 79,188 12,531,441 64,622 d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut: The movements in the allowance for impairment losses are as follows: 2015 2014 Saldo awal 64,622 70,093 Beginning balance Penyisihanpembalikan selama tahun berjalan 45,695 16,200 Allowancereversal during the year Penyesuaian karena penjabaran Foreign exchange translation mata uang asing 31,129 10,729 adjustment Saldo akhir 79,188 64,622 Ending balance