Newrevised accounting standards and interpretations

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2014 DAN 2013YEARS ENDED 31 DECEMBER 2014 AND 2013 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 21

3. KAS DAN SETARA KAS Lanjutan

3. CASH AND CASH EQUIVALENTS Continued

2014 2013 Tingkat suku bunga rata-rata per tahun: The average annual interest rates: Deposito berjangka Time deposits Rupiah 6.00 - 10.25 4.75 - 10.00 Rupiah US dollar 2.5 - 3.25 2.75 - 3.25 US dollar Cerukan Bank overdraft Rupiah 8.00 - 10.00 5.75 - 9.00 Rupiah Pada akhir 2014, rata-rata tertimbang suku bunga efektif per tahun kas dan setara kas adalah 1,76 2013: 1,92. At year-end 2014, the weighted-average annual effective interest rate of cash and cash equivalents was 1.76 2013: 1.92. Lihat Catatan 28 untuk rincian saldo dalam valuta asing. See Note 28 for details of balances in foreign currencies.

4. PIUTANG USAHA PIHAK KETIGA

4. TRADE RECEIVABLES, THIRD PARTIES

Umur piutang usaha pihak ketiga adalah sebagai berikut: The aging of trade receivables, third parties is as follows: 2014 2013 Belum jatuh tempo 1,144,084 1,084,992 Not yet due Jatuh tempo: Past due: 1 – 30 hari 203,298 771,252 1 – 30 days 31 – 60 hari 138,534 135,106 31 – 60 days 61 – 90 hari 9,088 27,151 61 – 90 days Lebih dari 90 hari 37,271 177,585 Over 90 days 1,532,275 2,196,086 Per 31 Desember 2014, piutang usaha pihak ketiga sebesar Rp 388.191 juta 2013: Rp 1.111.094 juta telah jatuh tempo namun tidak mengalami penurunan nilai. Hal ini terkait dengan sejumlah pelanggan yang tidak memiliki sejarah gagal bayar. As of 31 December 2014, trade receivables, third parties amounted to Rp 388,191 million 2013: Rp 1,111,094 million were past due but not impaired. These accounts relate to a number of independent customers with whom there was no recent history of default. Manajemen berkeyakinan bahwa semua piutang dapat tertagih sehingga penyisihan penurunan nilai nihil. Management believes that all receivables are collectible. Therefore, the provision for impairment was nil. Lihat Catatan 28 untuk rincian saldo dalam valuta asing. See Note 28 for details of balances in foreign currencies. PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2014 DAN 2013YEARS ENDED 31 DECEMBER 2014 AND 2013 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 22

5. PERSEDIAAN

5. INVENTORIES

2014 2013 Barang jadidagangan 4,600,599 3,778,575 Finished goodsmerchandise inventories Barang dalam pengolahan 759,919 520,058 Goods in process Bahan bakupembantu 25,875,812 21,980,890 Rawsupplementary materials Pita cukai, PPN dan pajak rokok 1,733,886 2,224,483 Excise duty ribbons, VAT and cigarette tax Suku cadang dan keperluan pabrik 1,401,826 1,143,655 Spare parts and factory supplies 34,372,042 29,647,661 Persediaan dalam perjalanan 367,285 593,707 Inventories in transit 34,739,327 30,241,368 Per 31 Desember 2014, seluruh persediaan diasuransikan terhadap risiko kebakaran, pencurian, huru hara, penjarahan dan bencana alam dengan total pertanggungan sebesar Rp 29.379.602 juta 2013: Rp 24.619.365 juta. Manajemen berkeyakinan bahwa total pertanggungan asuransi ini memadai. As of 31 December 2014, all inventories were insured against the risk of fire, theft, riots, civil commotion damage and natural disaster for a total coverage of Rp 29,379,602 million 2013: Rp 24,619,365 million. Management believes that the total insurance coverage is adequate.

6. BEBAN DIBAYAR DIMUKA

6. PREPAID EXPENSES

2014 2013 Beban sewa 48,937 43,052 Rent expenses Beban promosi 37,871 33,420 Promotion expenses Lainnya 155,439 138,108 Others 242,247 214,580

7. ASET LANCAR LAINNYA

7. OTHER CURRENT ASSETS

2014 2013 Uang muka pembelian persediaan 304,490 238,248 Advances purchase of inventories Lainnya 33,404 42,830 Others 337,894 281,078