PERTIMBANGAN KRITIS AKUNTANSI Agung Podomoro Land Tbk 2014

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 41 -

6. PIUTANG USAHA KEPADA PIHAK KETIGA

6. TRADE ACCOUNTS RECEIVABLE FROM THIRD

PARTIES 2014 2013 Rp000 Rp000 Penjualan Sales Apartemen 816.780.516 1.088.529.042 Apartments Kios dan toko 188.923.476 78.623.215 Kiosk and counter Rumah tinggal 66.151.537 48.495.039 Houses Rumah Kantor 49.980.257 1.688.148 Home Office Perkantoran 42.088.313 127.092.586 Offices Rumah toko 12.848.668 8.243.772 Shophouses Pendapatan Revenues Sewa 39.047.204 38.254.139 Rental Hotel 24.131.706 15.776.461 Hotel Jumlah 1.239.951.677 1.406.702.402 Total Cadangan kerugian Allowance for impairment penurunan nilai 367.207 475.637 lossess Bersih 1.239.584.470 1.406.226.765 Net 31 DesemberDecember 31, Piutang usaha berdasarkan umur piutang adalah sebagai berikut: Trade accounts receivable based on age category are as follows: 2014 2013 Rp000 Rp000 Belum jatuh tempo 980.678.071 1.354.643.906 Not yet due Jatuh tempo Past due 1 - 30 hari 237.225.495 30.011.758 1 - 30 days 31 - 60 hari 7.424.112 11.791.356 31 - 60 days 61 - 90 hari 4.338.071 4.487.273 61 - 90 days 91 - 120 hari 7.783.033 5.292.472 91 - 120 days Lewat 120 hari 2.135.688 - More than 120 days Bersih 1.239.584.470 1.406.226.765 Net 31 DesemberDecember 31, Seluruh piutang usaha kepada pihak ketiga merupakan piutang dalam mata uang Rupiah, kecuali sebesar Rp 29.020.500 ribu dan Rp 75.466.670 ribu pada tahun 2014 dan 2013 merupakan piutang dalam mata uang Dollar Amerika Serikat. All trade accounts receivable from third parties are denominated in Rupiah, except for Rp 29,020,500 thousands and Rp 75,466,670 in 2014 and 2013 which is denominated in US Dollar. Piutang usaha atas penjualan apartemen, rumah kantor dan perkantoran terutama berasal dari selisih kurang uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian proyek. Trade accounts receivable from sale of apartments, home office and offices mainly are derived from the excess of revenue recognized based on percentage of completion over the advances received from customers. Piutang usaha dari penjualan rumah tinggal, kios dan rumah toko merupakan tagihan atas penjualan proyek Green Lake Sunter, Grand Taruma Karawang, Green Permata, Vimala Hills, The Plaza Balikpapan dan Plaza Kenari Mas. Trade accounts receivable from sale of houses, kiosk and shop houses are derived from the sale of residential project Green Lake Sunter, Grand Taruma Karawang, Green Permata, Vimala Hills and The Plaza Balikpapan and Plaza Kenari Mas. Piutang sewa berasal dari sewa area pusat perbelanjaan. Piutang usaha hotel merupakan tagihan kepada tamu hotel dan biro perjalanan. Trade account receivable from rental are derived from shopping center rents. Trade account receivable from hotel are derived from charges to hotel guests and travel agents. ES Kas rsih gka ith