ESTIMASI DAN PERTIMBANGAN AKUNTANSI

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 49

6. PIUTANG USAHA - PIHAK KETIGA Lanjutan

6. TRADE RECEIVABLES - THIRD PARTIES

Continued 2014 2013 Saldo pindahan 94.746.904.755 78.187.345.238 Balance carry forward PT Cakranusa Karya Sejati 5.424.646.920 1.997.416.619 PT Cakranusa Karya Sejati PT Charis Rafer 5.180.447.272 - PT Charis Rafer PT Wilmar Nabati Indonesia 3.603.740.900 2.448.523.000 PT Wilmar Nabati Indonesia PT Tanimas Soap Industries 3.278.808.000 2.744.588.500 PT Tanimas Soap Industries PT Suryamakmur Agung Mandiri 3.198.893.005 - PT Suryamakmur Agung Mandiri PT Tara Ina Plastic 2.720.795.880 9.878.352.429 PT Tara Ina Plastic PT Indokemika Jayatama 2.622.406.696 3.614.279.680 PT Indokemika Jayatama PT Sungai Panjang Adamas 2.451.465.500 2.375.825.100 PT Sungai Panjang Adamas PT Daliatex Kusuma 2.319.377.500 1.161.960.800 PT Daliatex Kusuma CV Citra Abadi 2.294.215.209 2.260.225.000 CV Citra Abadi PT Mega Surya Mas 1.968.223.400 1.437.055.125 PT Mega Surya Mas PT Nubika Jaya 1.816.901.000 - PT Nubika Jaya PT Badjatex 1.759.029.250 1.277.819.400 PT Badjatex PT Kao Indonesia Chemicals 1.733.875.000 1.117.624.200 PT Kao Indonesia Chemicals PT Dewa Sutratex 1.477.986.950 - PT Dewa Sutratex PT Cipta Aneka Agung 1.399.999.998 - PT Cipta Aneka Agung PT Suryamakmur Agung Abadi 1.369.241.412 - PT Suryamakmur Agung Abadi PT Wilmar Bioenergi Indonesia 1.306.333.500 - PT Wilmar Bioenergi Indonesia PT Indo - Rama Synthetics Tbk 1.189.777.050 - PT Indo - Rama Synthetics Tbk PT Sorini Agro Asia Corporindo Tbk 1.166.840.675 2.834.195.760 PT Sorini Agro Asia Corporindo Tbk PT Oleochem Soap Industri 1.160.430.000 2.470.000.500 PT Oleochem Soap Industri PT Indo Bharat Rayon 1.139.975.397 2.460.289.753 PT Indo Bharat Rayon PT Chandra Asri Petrochemical Tbk 1.068.900.250 1.477.633.300 PT Chandra Asri Petrochemical Tbk PT Prima Solusindo Sejahtera - 14.429.965.721 PT Prima Solusindo Sejahtera PT Lelco Trindo Nusantara - 1.557.880.759 PT Lelco Trindo Nusantara PT Miwon Indonesia - 1.200.408.275 PT Miwon Indonesia PT Great Giant Peneapple - 1.092.671.000 PT Great Giant Peneapple Lain-lain dibawah Rp 1 milyar 36.957.027.732 40.086.024.266 Others below IDR 1 billion Jumlah piutang usaha - Rupiah 183.356.243.251 176.110.084.425 Total trade receivables - IDR Jumlah 274.353.852.156 293.742.910.283 Total Rincian umur piutang dihitung sejak tanggal faktur adalah sebagai berikut: Details of the aging of receivables is calculated from the date of invoice are as follows: 2014 2013 Belum jatuh tempo 161.541.641.132 193.103.380.712 Not yet due Sampai dengan 1 bulan 97.650.591.444 93.535.440.208 Until 1 month 1 bulan - 3 bulan 14.280.346.245 6.743.092.533 1 month - 3 months 3 bulan 881.273.335 360.996.830 3 months Jumlah 274.353.852.156 293.742.910.283 Total PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 50

6. PIUTANG USAHA - PIHAK KETIGA Lanjutan

6. TRADE RECEIVABLES - THIRD PARTIES

Continued Terdapat piutang usaha yang dijaminkan oleh Perusahaan atas fasilitas pinjaman anjak piutang dan utang bank yang masing-masing diperoleh dari PT Emperor Finance Indonesia dan PT Bank Victoria International Tbk Catatan 17. There are trade receivables secured by the Company for factoring credit facility and bank loan which obtained from PT Emperor Finance Indonesia and PT Bank Victoria International Tbk Note 17. Rincian piutang usaha yang dijaminkan atas fasilitas pinjaman anjak piutang sebagai berikut: Details of trade receivables that collateralized for factoring credit facility are as follows: 2014 2013 PT South Pacific Viscose 23.514.409.574 11.273.636.573 PT South Pacific Viscose PT Indo Bharat Rayon 5.112.742.180 11.461.377.645 PT Indo Bharat Rayon PT Unilever Indonesia Tbk - 11.269.159.000 PT Unilever Indonesia Tbk PT Pralon - 10.684.300.000 PT Pralon PT Rusli Vinilon Sakti - 10.269.600.000 PT Rusli Vinilon Sakti PT Sayap Mas Utama - 6.601.298.000 PT Sayap Mas Utama PT Sari Baru Mas - 5.495.564.597 PT Sari Baru Mas PT Matahari Putra Makmur - 5.437.743.394 PT Matahari Putra Makmur PT Langgeng Makmur Indurstri Tbk - 3.812.114.016 PT Langgeng Makmur Indurstri Tbk PT Tanimas Soap Industries - 3.313.406.000 PT Tanimas Soap Industries PT Lelco Trindo Nusantara - 3.154.128.515 PT Lelco Trindo Nusantara PT Tara Ina plastic - 2.656.392.750 PT Tara Ina plastic PT Musim Mas - 2.163.385.500 PT Musim Mas PT Wilmar Nabati Indonesia - 2.019.982.500 PT Wilmar Nabati Indonesia PT Bina Karya Prima - 1.240.197.750 PT Bina Karya Prima PT Oleochem Soap Industri - 1.151.633.500 PT Oleochem Soap Industri PT Megasurya Mas - 1.042.675.425 PT Megasurya Mas PT Maspion Kencana - 580.995.998 PT Maspion Kencana PT Suryamakmur Agung Lestari - 572.564.894 PT Suryamakmur Agung Lestari PT Sumber Djaja Perkasa - 545.582.931 PT Sumber Djaja Perkasa PT Miwon Indonesia - 295.388.500 PT Miwon Indonesia PT Indokemika Jayatama - 248.600.000 PT Indokemika Jayatama PT Sorini Agro Asia Corporindo Tbk - 245.764.750 PT Sorini Agro Asia Corporindo Tbk PT Lambang Utama - 144.630.750 PT Lambang Utama PT Argo Pantes - 36.960.000 PT Argo Pantes Jumlah 28.627.151.754 95.717.082.988 Total