USE OF SIGNIFICANT JUDGMENTS, ESTIMATES AND

The original consolidated financial statements included herein are presented in Indonesian language. - 30 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

6. PIUTANG USAHA Lanjutan

a. Berdasarkan pelanggan lanjutan

6. TRADE RECEIVABLES Continued

a. Based on customerscontinued 31 Desember Decem ber 2016 Pihak ket iga Third parties PT Mayora Indah T bk 1.838.558 PT Mayora Indah Tbk PT J.CO Donnut s and Coffee 1.527.906 PT J.CO Donnuts and Coffee PT T alkindo Selaksa Anugrah 727.521 PT Talkindo Selaksa Anugrah PT Cipt a Srigat i Lest ari 683.855 PT Cipta Srigati Lestari PT Indah Kiat Pulp Paper, T bk 529.918 PT Indah Kiat Pulp Paper, Tbk UD. Anant a Dana 381.959 UD. Ananta Dana PT T rans Burger 371.208 PT Trans Burger PT Megasari Makmur 326.212 PT Megasari Makm ur PT Primarindo Argat ile - PT Prim arindo Argatile PT T animas Soap Indust ries 321.261 PT Tanim as Soap Industries PT Adit ec Cakrawiyasa 232.716 PT Aditec Cakrawiyasa PT Kaldu Sari Nabat i Indonesia - PT Kaldu Sari Nabati Indonesia PT Harpackindo Ot t oflexi - PT Harpackindo Ottoflexi PT Indot irt a Jaya Abadi - PT Indotirta Jaya Abadi PT Ult ra Prima Corrugat or - PT Ultra Prim a Corrugator PT Ult ra Prima Abadi - PT Ultra Prim a Abadi PT T ujuh Bint ang Jaya - 4.291.026 PT Tujuh Bintang Jaya PT T ang Mas - PT Tang Mas PT Perkasa Primarindo - PT Perkasa Prim arindo PT Abc President Indonesia - PT Abc President Indonesia PT Dwi Daksa Mandiri - PT Dwi Daksa Mandiri PT Union Paper Indonesia - PT Union Paper Indonesia Lain-lain 7.576.298 Others Sub-Jumlah 14.517.412 Sub-total Provisi at as penurunan nilai 1.207.656 Provisions for im pairm ent Jumlah 32.762.121 Total 31 Desember Decem ber 2015 6.201.988 3.561.719 - 20.705.941 - - - - 3.158.673 1.177.347 2.078.851 1.033.561 1.332.517 1.083.946 6.513.246 4.741.786 7.613.414 1.835.885 5.416.726 16.061.885 4.273.556 100.830.309 191.912.376 - 218.971.366 b. Berdasarkan mata uang b. Based on curency 31 Desember Decem ber 2016 Rupiah 30.790.052 Indonesian Rupiah Dolar Amerika 3.179.725 Unit ed St at es Dollar Sub-jumlah 33.969.776 Sub-total Provisi at as penurunan nilai 1.207.656 Provisions for im pairm ent Jumlah 32.762.121 Total 216.168.904 2.802.462 218.971.366 - 218.971.366 31 Desember Decem ber 2015 The original consolidated financial statements included herein are presented in Indonesian language. - 31 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

6. PIUTANG USAHA Lanjutan

6. TRADE RECEIVABLES Continued

c. Berdasarkan umur c. Based on age 31 Desember Decem ber 2016 Belum jat uh t empo 4.258.711 Not yet due T elah jat uh t empo Past due 1 – 30 hari 1.871.835 1- 30 days 31 – 60 hari 4.076.832 31- 60 days 61 – 90 hari 247.299 61- 90 days Lebih dari 90 hari 23.515.099 More than 90 days Jumlah 33.969.776 Total Dikurangi: Provisi at as penurunan nilai 1.207.656 Less: Provisions for im pairm ent Jumlah piut ang net 32.762.121 Total net 1.230.599 - 218.971.366 - 218.971.366 31 Desember Decem ber 2015 197.529.802 15.089.907 5.121.058 Pada tanggal 31Desember 2016, piutang usaha sebesar Rp43.089.112 2015:Rp218.971.366 mengalami penurunan nilai dan telah diprovisikan sebesar Rp2.950.465 2015:Rp Nihil. Piutang individual yang diturunkan nilainya terutama terkait dengan pelanggan grosir, yang secara tidak terduga mengalami situasi ekonomi yang sulit. Sebagian piutang ini diharapkan dapat dipulihkan As at December 31, 2016, trade receivables of Rp43.089.112 2015:Rp218.971.366were impaired. The amount of the provision was Rp2.950.465 as at December 31, 2016 2015: Rp Nil. The individually impaired receivablesmainly relate to wholesalers,which are in unexpectedly difficult economic situations. It was assessed that a portion of the receivables is expected to be recovered. Piutang usaha Entitas dan Entitas Anak pada tanggal 31 Desember 2016 dan 31 Desember 2015 digunakan sebagai jaminan atas utang bank lihat Catatan 13. Trade receivables of the Entity and Subsidiaries as of December 31, 2016 and December 31, 2015, are used as collateral for bank loans see Note 13.

7. PIUTANG LAIN-LAIN

7. OTHER RECEIVABLES

Akun ini terdiri dari: This account consists of: 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Pihak berelasi lihat Catatan 29 Related parties see Note 29 PT Anugerah Pratama Internasional 2.583.440 2.583.440 PT Anugerah Pratam a Internasional Pihak ketiga Third parties PT Interact Corpindo 2.337.640 315.500 PT Interact Corpindo PT Era Srikandi 150.000 150.000 PT Era Srikandi Yosua - 208.468 Yosua Lain-lain - 675 Others Jumlah 5.071.079 3.258.083 Total Seluruh piutang lain-lain dalam mata uang Rupiah. All other receivables are denominated in Rupiah. Berdasarkan hasil penelaahan terhadap keadaan akun piutang lain-lain pada tanggal 31 Desember 2016 dan 31 Desember 2015, manajemen berkeyakinan tidak terdapat bukti obyektif saldo piutang usaha tidak dapat ditagih, sehingga tidak diperlukan penyisihan penurunan nilai piutang. Based on a review of the other receivable as of December 31, 2016 and December 31, 2015, management believes that there is no objective evidence of other receivable which cannot be collected, so provision for impairment of receivables is not necessary.