Employee benefits expense LONG-TERM EMPLOYEE BENEFITS LIABILITY

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 111 33. MAN AJE MEN RISIKO KEUANG AN lanjutan 33. FINANCIAL RISK MANAGEMENT continued a. Risiko kredit a. Credit risk Aset keuangan Grup y ang memiliki potensi konsentrasi secara signif ikan risiko kredit pada dasarny a terdiri dari piutang usaha. Grup memiliki kebijakan kredit dan prosedur untuk memastikan berlangsungnya ev aluasi kredit dan pemantauan akun secara aktif. The financial assets that potentially subject the Group to significant concentrations of credit risk consist principally of trade receivables. The Group has in place credit policies and procedures to ensure the ongoing credit evaluation and active account monitoring. Risiko kredit Grup timbul dari kegagalan bay ar pihak lain, dengan risiko maksimum sama dengan jumlah tercatat instrumen tersebut. Pada tanggal pelaporan, tidak terdapat konsentrasi risiko kredit secara signif ikan dikarenakan piutang usaha berasal dari jumlah pelanggan y ang bany ak, kecuali pada tanggal 31 Desember 2012 seperti dijelaskan pada paragraf berikut. The Group’s exposure to credit risk arise from default of other parties, with maximum exposure equal to the carrying amount of these instruments. At reporting date, there were no significant concentrations of credit risk as its trade receivables related to a large number of ultimate customers, except as of December 31, 2012 as described in the following paragraph. Sebagian besar piutang usaha Grup terdiri dari 6 debitur y ang masing-masing mewakili 5-40, 7-19 dan 5-37 dari jumlah piutang usaha masing-masing pada tanggal 31 Desember 2012, 31 Desember 2011 and 1 Januari 2011 31 Desember 2010. The trade receivable of the Group mostly comprise 6 debtors that individually represented 5-40, 7-19 and 5-37 of total trade receivable as of December 31, 2012, December 31, 2011 and January 1, 2011December 31, 2010, respectively. Aset keuangan y ang belum jatuh tempo maupun mengalami penurunan nilai Financial assets that are neither past due nor Impaired Deposito yang belum jatuh tempo maupun mengalami penurunan nilai kebany akan merupakan deposito pada bank dengan credit- rating tinggi yang dinilai oleh agen credit-rating internasional. Piutang usaha y ang belum jatuh tempo maupun mengalami penurunan nilai merupakan perusahaan-perusahaan dengan histori penagihan y ang baik. Bank deposits that are neither past due nor impaired are mainly deposits with banks with high credit-ratings assigned by international credit-ratings agencies. Trade receivables that are neither past due nor impaired are substantially companies with a good collections track record with the Group. Piutang usaha Grup y ang belum jatuh tempo maupun mengalami penurunan nilai masing- masing senilai AS15.107.829, AS16.348.529 dan AS40.638.611 pada tanggal 31 Desember 2012 dan 2011 dan 1 Januari 2011 31 Desember 2010. The Group’s trade receivables not past due nor impaired amounting to US15,107,829, US16,348,529 and US40,638,611 as of December 31, 2012 and 2011 and January 1, 2011 December 31, 2010, respectively. Aset keuangan y ang jatuh tempo danatau maupun mengalami penurunan nilai Financial assets which are past due andor Impaired Analisa umur piutang usaha y ang sudah jatuh tempo tetapi tidak dilakukan peny isihan atas penurunan nilai adalah sebagai berikut: The age analysis of trade receivables past due but not impaired is as follows: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Jatuh tempo kurang dari 2 bulan 31.780.189 9.085.383 2.990.110 Past due less than 2 months Jatuh tempo 2 - 5 bulan 2.839.581 1.508.391 1.124.921 Past due 2 - 5 months Jatuh tempo lebih dari 5 bulan 1.407.730 1.904.468 2.842.842 Past due over 5 months Jumlah 36.027.500 12.498.242 6.957.873 Total