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 2012 DAN 2011YEARS ENDED 31 DECEMBER 2012 AND 2011 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 21 4. PIUTANG USAHA 4. TRADE RECEIVABLES 2012 2011 Piutang usaha dari pihak ketiga 1,382,539 919,730 Trade receivables from third parties Piutang usaha dari pihak berelasi - 3,792 Trade receivables from related parties 1,382,539 923,522 Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows: 2012 2011 Belum jatuh tempo 969,694 446,830 Not yet due Jatuh tempo: Past due: 1 – 30 hari 282,726 424,583 1 – 30 days 31 – 60 hari 37,195 13,693 31 – 60 days 61 – 90 hari 15,149 10,195 61 – 90 days Lebih dari 90 hari 77,775 28,221 Over 90 days 1,382,539 923,522 Per 31 Desember 2012, piutang usaha sebesar Rp 412.845 juta 2011: Rp 476.692 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 2012, trade receivables amounted to Rp . 412,845 million 2011: Rp 476,692 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 is nil. Lihat Catatan 28 untuk rincian saldo dalam valuta asing. See Note 28 for details of balances in foreign currencies. 5. PERSEDIAAN 5. INVENTORIES 2012 2011 Barang jadidagangan 3,656,062 3,163,127 Finished goodsmerchandise inventories Barang dalam pengolahan 447,583 560,022 Goods in process Bahan bakupembantu 19,598,815 21,135,295 Rawsupplementary materials Pita cukai dan PPN rokok 1,842,023 2,277,343 Excise duty ribbons and VAT on cigarettes Suku cadang dan keperluan pabrik 969,146 765,262 Spare parts and factory supplies 26,513,629 27,901,049 Persediaan dalam perjalanan 136,148 118,968 Inventories in transit 26,649,777 28,020,017 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 2012 DAN 2011YEARS ENDED 31 DECEMBER 2012 AND 2011 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 22 5. PERSEDIAAN Lanjutan 5. INVENTORIES Continued Per 31 Desember 2012, seluruh persediaan diasuransikan terhadap risiko kebakaran, pencurian, huru hara, penjarahan dan bencana alam dengan total pertanggungan sebesar Rp 23.495.184 juta 2011: Rp 28.002.009 juta. Manajemen berkeyakinan bahwa total pertanggungan asuransi ini memadai. As of 31 December 2012, all inventories were insured against the risk of fire, theft, riots, civil commotion damage and natural disaster for a total coverage of Rp 23,495,184 million 2011: Rp 28,002,009 million. Management believes that the total insurance coverage is adequate. 6. BEBAN DIBAYAR DIMUKA 6. PREPAID EXPENSES 2012 2011 Beban promosi Beban sewa 40,760 21,315 36,355 17,330 Promotion expenses Rent expenses Lainnya 78,709 47,797 Others 140,784 101,482

7. ASET LANCAR LAINNYA

7. OTHER CURRENT ASSETS

2012 2011 Uang muka pembelian persediaan 263,022 86,188 Advances purchase of inventories Lainnya 45,477 14,465 Others 308,499 100,653