Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 36 -

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

2014 2013 US 000 US 000 Kas 24 15 Cash on hand Bank - Pihak ketiga Cash in banks - Third parties Rupiah Rupiah PT Bank DBS Indonesia 4.293 2.723 PT Bank DBS Indonesia PT Bank Central Asia Tbk 1.825 1.153 PT Bank Central Asia Tbk Lainnya masing-masing dibawah 5 2.607 976 Others below 5 each Dolar Amerika Serikat U.S. Dollar PT Bank DBS Indonesia 50.522 105.528 PT Bank DBS Indonesia PT Bank Central Asia Tbk 26.508 12.011 PT Bank Central Asia Tbk Bank DBS Ltd, Singapura 22.881 4.850 Bank DBS Ltd, Singapore The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Banking Corporation Limited HSBC 18.874 7.881 Limited HSBC Deutsche Bank AG, Cabang Singapura 10.309 - Deutsche Bank AG, Singapore Branch PT Bank Danamon Indonesia Tbk 9.070 17.947 PT Bank Danamon Indonesia Tbk Standard Chartered Bank, Indonesia 1.325 8.266 Standard Chartered Bank, Indonesia Lainnya masing-masing dibawah 5 5.744 4.479 Others below 5 each Mata uang lainnya 55 68 Other currencies Jumlah 154.013 165.882 Total Deposito berjangka - Pihak ketiga Time deposits - Third parties Rupiah Rupiah PT QNB Indonesia Tbk 4.264 - PT QNB Indonesia Tbk PT Bank Danamon Indonesia Tbk - 4.102 PT Bank Danamon Indonesia Tbk The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Banking Corporation Limited HSBC - 4.102 Limited HSBC Lainnya masing-masing dibawah 5 2.348 4.619 Others below 5 each Dolar Amerika Serikat U.S. Dollar PT QNB Indonesia Tbk 25.436 20.000 PT QNB Indonesia Tbk PT Bank DBS Indonesia 20.059 20.000 PT Bank DBS Indonesia Bangkok Bank Public Company Bangkok Bank Public Company Limited, Cabang Jakarta - 20.000 Limited, Jakarta Branch Lainnya masing-masing dibawah 5 1.795 3.153 Others below 5 each Jumlah 53.902 75.976 Total Jumlah 207.939 241.873 Total Tingkat bunga deposito berjangka per tahun Annual interest rates on time deposits Rupiah 9,25 - 10 5,7 - 11,25 Rupiah Dolar Amerika Serikat 2,5 - 2,85 3 - 3,75 U.S. Dollar 31 DesemberDecember 31, NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 37 - ,

6. PIUTANG USAHA

6. TRADE ACCOUNTS RECEIVABLE

2014 2013 US 000 US 000 a. Berdasarkan Pelanggan a. By Debtor Pihak Berelasi Related Party SCG Chemicals Co., Ltd. 13.472 6.791 SCG Chemicals Co., Ltd. Pihak Ketiga Third Parties Pelanggan dalam negeri 82.077 123.902 Local debtors Pelanggan luar negeri 4.578 50.633 Foreign debtors Jumlah 86.655 174.535 Total Cadangan kerugian penurunan nilai 118 118 Allowance for impairment losses Bersih 86.537 174.417 Net Jumlah Piutang Usaha - Bersih 100.009 181.208 Trade Accounts Receivable - Net b. Piutang usaha yang tidak b. Aging of trade receivables diturunkan nilainya not impaired Belum jatuh tempo 94.843 171.842 Not yet due Sudah jatuh tempo Past due 1 - 30 hari 5.166 9.105 1 - 30 days 31 - 60 hari - 230 31 - 60 days 61 - 90 hari - 31 61 - 90 days Jumlah 100.009 181.208 Total c. Berdasarkan Mata Uang c. By Currency Dolar Amerika Serikat 92.315 162.195 U.S. Dollar Rupiah 7.812 19.131 Rupiah Jumlah 100.127 181.326 Total Cadangan kerugian penurunan nilai 118 118 Allowance for impairment losses Jumlah Piutang Usaha - Bersih 100.009 181.208 Trade Accounts Receivable - Net 31 DesemberDecember 31 , Jangka waktu rata-rata kredit penjualan barang berkisar antara 7 hingga 30 hari. Penjualan ekspor biasanya dilakukan dengan menggunakan fasilitas Letter of Credit. Tidak ada bunga yang dibebankan untuk piutang yang belum jatuh tempo. The average credit period on sale of goods is between 7 to 30 days. Export sales are usually supported by Letter of Credit. No interest is charged for receivables not yet due. Cadangan kerugian penurunan nilai piutang diakui terhadap piutang usaha, berdasarkan jumlah estimasi yang tidak terpulihkan yang ditentukan dengan mengacu pada pengalaman masa lalu pihak lawan dan analisis posisi keuangan kini pihak lawan. Allowance for impairment losses is recognized against trade receivables, based on the estimated irrecoverable amounts determined by reference to past default experience of the counterparty and an analysis of the counterparty’s current financial position. Sebelum menerima pelanggan baru, Grup akan menelaah apakah calon pelanggan memenuhi persyaratan yang ditetapkan. Before accepting a new customer, the Group will assess whether the potential customer meets the required conditions. Sebelum menyetujui penjualan kredit, Grup memeriksa sisa batas kredit yang dapat diberikan kepada pelanggan tersebut. Pelanggan diharuskan untuk melunasi piutang sebelumnya, sebelum penjualan kredit yang baru disetujui. Diperlukan otorisasi manajemen tingkat atas untuk menyetujui penjualan kredit yang telah melewati batas kredit. Before approving any credit sales, the Group checks the remaining credit limit for the respective customer. Customers are required to settle their outstanding receivables before the new credit sales are approved. Approval by top level management is required for credit sales above the credit limit.