SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND

in Indonesian Language Ekshibit E45 Exhibit E45 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in million Rupiah, unless otherwise stated 4. KAS DAN BANK 4. CASH ON HAND AND IN BANKS 2 0 1 6 2 0 1 5 Kas 663 824 Cash on hand Bank Cash in banks Rupiah Rupiah PT Bank UOB Indonesia 132.871 47.224 PT Bank UOB Indonesia PT Bank Central Asia Tbk 48.758 56.840 PT Bank Central A sia Tbk PT Bank Permata Tbk 3.668 2.522 PT Bank Permata Tbk Deutsche Bank AG 3.141 7.195 Deutsche Bank A G PT Bank DBS Indonesia 468 11 PT Bank DBS Indonesia PT Bank Danamon Indonesia Tbk 384 271 PT Bank Danamon Indonesia Tbk PT Bank Mandiri Persero Tbk 17 2.795 PT Bank Mandiri Persero Tbk PT Bank BNP Paribas Indonesia 15 12 PT Bank BNP Paribas Indonesia JP Morgan Chase Bank, N.A 13 27 JP Morgan Chase Bank, N.A PT Bank CIMB Niaga Tbk 13 12 PT Bank CIMB Niaga Tbk PT Bank OCBC NISP Tbk 13 16 PT Bank OCBC NISP Tbk The Bank of Tokyo Mitsubishi UFJ Ltd. 11 208 The Bank of Tokyo Mitsubishi UFJ Ltd. PT Bank ANZ Indonesia 10 59 PT Bank A NZ Indonesia The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Ltd 6 11 Banking Corporation Ltd PT Bank Negara Indonesia Persero Tbk - 132 PT Bank Negara Indonesia Persero Tbk PT Bank ICBC Indonesia - 7 PT Bank ICBC Indonesia 189.388 117.342 US Dolar US Dollar PT Bank Central Asia Tbk 141.045 136.305 PT Bank Central A sia Tbk PT Bank UOB Indonesia 28.594 34.826 PT Bank UOB Indonesia PT Bank Mandiri Persero Tbk 2.889 - PT Bank Mandiri Persero Tbk PT Bank Danamon Indonesia Tbk 1.314 2.218 PT Bank Danamon Indonesia Tbk PT Bank OCBC NISP Tbk 1.050 535 PT Bank OCBC NISP Tbk PT Bank Permata Tbk 147 1.539 PT Bank Permata Tbk JP Morgan Chase Bank, N.A 106 1.236 JP Morgan Chase Bank, N.A PT Bank ANZ Indonesia 42 976 PT Bank A NZ Indonesia PT Bank DBS Indonesia 35 35 PT Bank DBS Indonesia The Bank of Tokyo Mitsubishi UFJ Ltd. 30 30 The Bank of Tokyo Mitsubishi UFJ Ltd. PT Bank CIMB Niaga Tbk 28 201 PT Bank CIMB Niaga Tbk The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Ltd 11 6 Banking Corporation Ltd PT Bank ICBC Indonesia - 58 PT Bank ICBC Indonesia 175.291 177.965 Sub-jumlah bank 364.679 295.307 Sub-total cash in banks Jumlah 365.342 296.131 T o t a l in Indonesian Language Ekshibit E46 Exhibit E46 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in million Rupiah, unless otherwise stated 5. PIUTANG USAHA 5. TRADE RECEIVABLES 31 Desember 31 December 2 0 1 6 2 0 1 5 Pihak ketiga Third parties PT XL Axiata Tbk 182.857 152.122 PT XL A xiata Tbk PT Internux 124.876 92.532 PT Internux PT Smartfren Telecom Tbk 53.485 25.723 PT Smartfren Telecom Tbk PT Telekomunikasi Selular 23.130 1.747 PT Telekomunikasi Selular PT Indosat Tbk 11.752 44.646 PT Indosat Tbk PT Hutchison 3 Indonesia 5.074 6.173 PT Hutchison 3 Indonesia PT Telekomunikasi Indonesia Tbk - 157.913 PT Telekomunikasi Indonesia Tbk PT Bakrie Telecom Tbk - 63.163 PT Bakrie Telecom Tbk Lainnya masing-masing di bawah Rp 1 miliar 226 663 Others each below Rp 1 billion 401.400 544.682 Sewa bangunan 7.692 - Building rental Penc adangan kerugian penurunan nilai - 63.163 Allowance for impairment losses Jumlah - bersih 409.092 481.519 Total - net Mutasi cadangan penurunan nilai adalah sebagai berikut: Changes in the allowance for impairment are as follows: 2 0 1 6 2 0 1 5 Saldo aw al 63.163 50.396 Beginning balance Penambahan cadangan penurunan nilai - 12.767 A dditional allowance for impairment Penghapusan 8.372 - Write-off Reklasifikasi ke aset tidak lancar lainnya Reclassification to other non-current assets Catatan 17 54.791 - Note 17 Saldo akhir - 63.163 Ending balance Umur piutang usaha sejak tanggal faktur adalah sebagai berikut: Aging of trade receivables from the date of invoice is as follows: 2 0 1 6 2 0 1 5 Belum jatuh tempo 321.975 124.753 Current Jatuh tempo Overdue 1 – 30 hari 70.265 140.219 1 – 30 days 31 – 60 hari 8.557 3.069 31 – 60 days 61 – 90 hari 3.954 64.941 61 – 90 days Lebih dari 90 hari 4.341 211.700 Over 90 days Sub-jumlah 409.092 544.682 Sub-total Dikurangi : Pencadangan kerugian Less : A llowance for penurunan nilai - 63.163 impairment losses Jumlah - bersih 409.092 481.519 Total - net