PIUTANG USAHA lanjutan TRADE RECEIVABLES continued UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 7. PIUTANG USAHA lanjutan 7. TRADE RECEIVABLES continued Analisis umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables was as follows: 30 Juni 31 Desember June December 2014 2013 Lancar - - Current Jatuh tempo 1-30 hari - - Overdue by 1-30 days Jatuh tempo 31-60 hari - - Overdue by 31-60 days Jatuh tempo 61-90 hari - - Overdue by 61-90 days Jatuh tempo lebih dari 90 hari 22,388,418 25,144,814 Overdue by more than 90 days 22,388,418 25,144,814 Rincian piutang usaha berdasarkan jenis mata uang adalah sebagai berikut: Details of trade receivables by currency were as follows: 30 Juni 31 Desember June December 2014 2013 Dolar AS 22,388,418 25,144,814 US Dollars Mutasi penyisihan penurunan nilai selama tahun berjalan adalah sebagai berikut: The movement of provision for impairment in the year is as follows: 30 Juni 31 Desember June December 2014 2013 Saldo awal 2,076,684 - Beginning balance Penambahan - 2,076,684 Addition 2,076,684 2,076,684 Manajemen berpendapat bahwa nilai penyisihan dapat menutupi segala kemungkinan atas nilai piutang usaha yang belum tertagih. Management is of the opinion that the provision is sufficient to cover any possible loss from the outstanding trade receivables. Pada tanggal 30 Juni 2014, piutang usaha sejumlah AS22.388.418 31 Desember 2013: AS25.144.814 dijaminkan untuk fasilitas pinjaman jangka pendek Catatan 17b. As at 30 June 2014, trade receivables amounting to US22,388,418 31 December 2013: US25,144,814 were pledged to a short-term loan Note 17b. PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 8. UANG MUKA DAN PEMBAYARAN DIMUKA 8. ADVANCES AND PREPAYMENTS 30 Juni 31 Desember June December 2014 2013 Bagian lancar: Current portion: Pihak berelasi: Related party: Uang muka kepada pemasok - - Advances to supplier Pihak ketiga: Third parties: Uang muka kepada pemasok 34,082,866 36,325,944 Advances to suppliers Pembayaran dimuka 666,609 666,609 Prepayments Lain-lain 249,949 249,949 Others 34,999,424 37,242,502 Bagian tidak lancar: Non-current portion: Pihak ketiga: Third parties: Uang muka kepada pemasok 25,347,913 25,347,913 Advances to suppliers Dikurangi: penyisihan 3,986,274 3,986,274 Less: provision 56,361,063 58,604,141 Pembayaran dimuka merupakan sewa ruang kantor dan premi asuransi. Lihat Catatan 31d untuk rincian saldo dan transaksi dengan pihak berelasi. Prepayments represent prepaid office rental and insurance. Refer to Note 31d for details of related party balances and transactions. Rincian uang muka berdasarkan sifat transaksi adalah sebagai berikut: Detailed nature of the transactions are as follows: 30 Juni 31 Desember June December 2014 2013 Uang muka kepada pemasok: Advances to suppliers: Bagian lancar: Current portion: Pengangkutan dan logistik 27,895,748 31,027,640 Barging and logistics Bahan bakar dan mobilisasi 1,548,213 659,399 Fuel and mobilisation Lain-lain 4,638,905 4,638,905 Others 34,082,866 36,325,944 Bagian tidak lancar: Non-current portion: Pembelian peralatan tambang 16,815,225 16,815,225 Purchase of mining equipment Pembangunan infrastruktur 8,532,688 8,532,688 Infrastucture construction 25,347,913 25,347,913 Dikurangi: penyisihan 3,986,274 3,986,274 Less: provision 55,444,505 57,687,583 PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 9. PERSEDIAAN 9. INVENTORIES