RESTRUKTURISASI ENTITAS SEPENGENDALI RESTRUCTURING OF ENTITIES UNDER COMMON

herein are in the Indonesian language. PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 and For the Year Then Ended Expressed in Rupiah, unless otherwise stated 48 6. PIUTANG USAHA lanjutan 6. TRADE RECEIVABLES continued Piutang usaha pada tanggal 31 Desember 2015 dan 2014 digunakan sebagai jaminan atas utang bank yang diperoleh Entitas Induk dan entitas anak tertentu Catatan 14. Trade receivables as of December 31, 2015 and 2014 are pledged as collateral to bank loans obtained by the Company and certain subsidiaries Note 14. Analisis umur piutang usaha di atas pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The aging analysis of the above trade receivables as of December 31, 2015 and 2014 are as follows: 2015 2014 Lancar 68.787.645.355 1.574.682.567.463 Current Telah jatuh tempo: Overdue: 1-30 hari 27.385.566.622 305.191.278.990 1-30 days 31-60 hari 18.981.805.751 132.585.443.145 31-60 days 61-90 hari 82.466.455.891 67.233.016.083 61-90 days Lebih dari 90 hari 147.372.283.575 8.341.485.166 More than 90 days Jumlah 344.993.757.194 2.088.033.790.847 Total Dikurangi penyisihan penurunan nilai 268.887.012.160 32.444.775.899 Less allowance for impairment loss Jumlah piutang usaha 76.106.745.034 2.055.589.014.948 Total trade receivables Mutasi penyisihan atas kerugian penurunan nilai atas piutang usaha adalah sebagai berikut: Mutation of allowance for impairment losses of trade receivables are as follows: 2015 2014 Saldo awal tahun 32.444.775.899 37.439.365.581 Beginning balance of the year Penyisihan tahun berjalan Catatan 30 528.882.642.102 - Provision during the year Note 30 Penghapusan tahun berjalan 292.440.405.841 4.994.589.682 Write-off during the year Saldo akhir tahun 268.887.012.160 32.444.775.899 Ending balance of the year Berdasarkan hasil penelaahan terhadap keadaan akun piutang usaha pada tanggal 31 Desember 2015 dan 2014, Manajemen Grup berpendapat bahwa cadangan penurunan nilai cukup untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on the review of the status of trade receivables as of December 31, 2015 and 2014, the Group‟s management believes that the allowance for impairment losses on trade receivables is adequate to cover possible losses from non- collection of the accounts. Pada tahun 2015, manajemen Grup memutuskan untuk menghapus piutang usaha - pihak ketiga sebesar Rp2.289.972.811.721Catatan 30. In 2015, the Group‟s management decided to write-off trade receivables - third parties amounted to Rp2,289,972,811,721 Note 30. 7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES Piutang lain-lain terdiri dari: Other receivables consists of: 2015 2014 Rupiah Rupiah Potongan pembelian rabat 13.877.266.780 346.505.913.264 Rebates Insentif 159.519.640 50.370.122.970 Incentives Lain-lain 239.966.055 159.651.793.122 Others Dolar Amerika Serikat United States Dollar Potongan pembelian rabat 524.210 14.704.515.400 Rebates Insentif - 282.681.628.163 Incentives Lain-lain - 162.284.396.644 Others Jumlah 14.277.276.685 1.016.198.369.563 Total Dikurangi penyisihan penurunan nilai - 42.956.630.352 Less allowance for impairment losses Neto 14.277.276.685 973.241.739.211 Net Pada tanggal-tanggal 31 Desember 2015 dan 2014, piutang lain-lain merupakan tagihan potongan pembelian rabat, insentif, dukunganprogram promosi dan lain-lain. As of December 31, 2015 and 2014, other receivables represent claims for rebates, incentives, promotional programssupport and others. herein are in the Indonesian language. PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 and For the Year Then Ended Expressed in Rupiah, unless otherwise stated 49 7. PIUTANG LAIN-LAIN lanjutan 7. OTHER RECEIVABLES continued Mutasi penyisihan atas kerugian penurunan nilai atas piutang lain-lain adalah sebagai berikut: Mutation of allowance for impairment losses of other receivables are as follows: 2015 2014 Saldo awal tahun 42.956.630.352 24.763.165.926 Beginning balance of the year Penyisihan tahun berjalan Catatan 30 - 18.193.464.426 Provision during the year Note 30 Penghapusan tahun berjalan 42.956.630.352 - Write-off during the year Saldo akhir tahun - 42.956.630.352 Ending balance of the year Berdasarkan hasil penelaahan terhadap keadaan akun piutang lain-lain pada tanggal-tanggal 31 Desember 2015 dan 2014, manajemen Grup berpendapat bahwa cadangan penurunan nilai cukup untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang lain-lain. Based on the review of the status of other receivables as of December 31, 2015 and 2014 , the Group‟s management believes that the allowance for impairment losses on other receivables is adequate to cover possible losses from noncollection of the accounts. Pada tahun 2015, manajemen Grup memutuskan untuk menghapus piutang yang merupakan tagihan potongan pembelian rabat, insentif, dukunganprogram promosi dan lain-lain sebesar Rp316.736.504.131 Catatan 30. In 2015, the Group‟s management decided to write-off other receivables that represent claims for rebates, incentives, promotional programssupport and others amounted to Rp316,736,504,131 Note 30. 8. PERSEDIAAN 8. INVENTORIES Persediaan terdiri dari: Inventories consists of: 2015 2014 Telepon selular 43.297.565.014 1.632.815.080.182 Cellular phone Aksesoris 33.585.940.422 142.559.377.347 Accessories Notebooklaptop, modem dan voucher 4.024.305.286 64.401.583.345 Notebooklaptop, modem and vouchers Kartu perdana dan voucher isi ulang 2.257.738.274 162.404.069.942 Starterpack and reload vouchers Lain-lain 6.568.773.944 3.356.674.400 Others Jumlah 89.734.322.940 2.005.536.785.216 Total Dikurangi cadangan penurunan nilai 8.081.758.712 55.439.964.243 Less allowance for impairment losses Neto 81.652.564.228 1.950.096.820.973 Net Mutasi cadangan penurunan nilai persediaan adalah sebagai berikut: The movement of allowance for obsolescence in value of inventories is as follows: 2015 2014 Saldo awal tahun 55.439.964.243 26.754.994.273 Beginning balance of the year Penyisihan tahun berjalan Catatan 30 122.079.887.362 28.684.969.970 Provision during the year Note 30 Penghapusan tahun berjalan 169.438.092.893 - Write-off during the year Saldo akhir tahun 8.081.758.712 55.439.964.243 Ending balance of the year Berdasarkan hasil penelaahan berkala terhadap keadaan fisik dan nilai realisasi neto persediaan, manajemen berkeyakinan bahwa cadangan keusangan dan penurunan nilai persediaan pada tanggal-tanggal 31 Desember 2015 dan 2014 telah memadai untuk menutup kemungkinan kerugian keusangan dan penurunan nilai persediaan. Based on the review of the physical inventories and net realizable value of inventories, management believes that the allowance for obsolescene and decline in value of inventories as of December 31, 2015 and 2014 are adequate to cover possible losses arising from obsolescene and decline in value of inventories. Seluruh persediaan di atas pada tanggal 31 Desember 2015 dan 2014 digunakan sebagai jaminan atas utang bank yang diperoleh Grup Catatan 14. All of the above inventories as of December 31, 2015 and 2014 are pledged as collateral to bank loans obtained by the Group Note 14. Pada tanggal 31 Desember 2015, persediaan dilindungi oleh asuransi grup dari PT Lippo General Insurance Tbk, pihak ketiga, terhadap risiko banjir kebakaran dan risiko lainnya all risks, dengan nilai pertanggungan sebesar Rp2.188.447.160.878. As of December 31, 2015, inventories are covered from PT Lippo General Insurance Tbk, third party, against losses by fire flood and other risks all risks, with an aggregate coverage amount of Rp2,188,447,160,878.