PIUTANG USAHA TRADE RECEIVABLES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 69 6. PIUTANG USAHA lanjutan 6. TRADE RECEIVABLES continued Piutang usaha terdiri dari: lanjutan Trade receivables consist of: continued Mutasi saldo cadangan kerugian penurunan nilai adalah sebagai berikut: Movements in the balance of allowance for impairment losses are as follow: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Saldo awal 4.967.777 2.294.678 Beginning balance Penambahan tahun berjalan 2.391.659 2.806.770 Addition during the year Pembayaran tahun berjalan - 133.671 Payment during the year Saldo akhir 7.359.436 4.967.777 Ending balance Manajemen berpendapat bahwa cadangan kerugian penurunan nilai tersebut di atas cukup untuk menutup kerugian yang mungkin timbul dari tidak tertagihnya piutang. Management believes that the above allowance for impairment losses on trade receivables is adequate to cover possible losses that may arise from uncollectible accounts. Analisa umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables is as follows: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pihak ketiga Third parties Belum jatuh tempo 782.351.552 771.036.659 Current Lewat Jatuh tempo: Overdue: 1 - 30 hari 221.216.743 251.122.846 1 - 30 days 31 - 60 hari 187.717.381 223.252.150 31 - 60 days 61 - 90 hari 104.141.851 89.201.627 61 - 90 days 91 - 180 hari 80.135.505 78.348.533 91 - 180 days Lebih dari 180 hari 44.322.905 45.958.224 Over 180 days Total pihak ketiga 1.419.885.937 1.458.920.039 Total third parties Cadangan kerugian penurunan nilai 7.359.436 4.967.777 Allowance for impairment losses Pihak ketiga - neto 1.412.526.501 1.453.952.262 Third parties - net Pihak berelasi Related party Belum jatuh tempo 19.679.512 10.322.290 Current Total 1.432.206.013 1.464.274.552 Total Perusahaan dan entitas anak telah membentuk provisi penurunan nilai piutang usaha berdasarkan historis kredit para pelanggan secara individual. Pada tanggal 31 Maret 2016 dan 31 Desember 2015, nilai tercatat piutang usaha Perusahaan dan entitas anak yang telah jatuh tempo tetapi tidak diturunkan nilainya masing-masing sebesar Rp630,17 miliar dan Rp682,92 miliar. Manajemen telah menyimpulkan bahwa piutang usaha yang telah jatuh tempo dan tidak diturunkan nilainya, termasuk piutang usaha yang belum jatuh tempo atau tidak diturunkan piutangnya adalah terutang dari para pelanggan dengan rekam jejak kredit historis yang baik dan diharapkan dapat terpulihkan. The Company and subsidiaries have made provision for impairment of trade receivables based on the individual assessment of their customers’ credit history. As of March 31, 2016 and December 31, 2015, the carrying amount of trade receivables of the Company and subsidiaries considered past due but not impaired amounted to Rp630.17 billion and Rp682.92 billion, respectively. Management has concluded that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 70 6. PIUTANG USAHA lanjutan 6. TRADE RECEIVABLES continued