INVESTASI JANGKA PENDEK lanjutan

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 59

7. PIUTANG USAHA lanjutan

7. TRADE RECEIVABLES continued

30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pihak berelasi Related parties Penjualan unit perkantoran 100.486.817.035 137.217.238.231 Sales of office unit Penyewa ruang perkantoran 67.521.006.028 64.277.885.745 Tenants of office spaces Penjualan tanah, rumah Sales of land, housing and dan apartemen 89.500.000 3.042.394.685 apartment Penyewa ruang Tenants of units of apartemen - 728.968.753 apartment Hotel - 65.999.994 Hotel Jumlah pihak berelasi 168.097.323.063 205.332.487.408 Total related parties Dikurangi cadangan Less allowance kerugian penurunan nilai 5.757.041.934 5.757.041.934 for impairment losses Pihak berelasi - bersih 162.340.281.129 199.575.445.474 Related parties - net Jumlah piutang usaha 642.626.299.566 612.221.372.920 Total trade receivables Mutasi penyisihan atas cadangan penurunan nilai piutang usaha adalah sebagai berikut: The changes in the allowance for impairment losses of trade receivable are as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pihak ketiga Third parties Beginning balance Saldo awal tahun 105.390.104.424 102.486.381.864 of the year Penambahan penyisihan - 6.987.806.407 Addition of allowance Dekonsolidasi Anak - 3.821.470.211 Deconsolidated of Subsidiaries Pemulihan penyisihan - 262.613.636 Recovery of allowance Saldo akhir tahun 105.390.104.424 105.390.104.424 Ending balance of the year Pihak pihak berelasi Related parties Saldo awal tahun 5.757.041.934 5.757.041.934 Beginning balance of the year Perubahan selama Changes during tahun berjalan the year Penambahan penyisihan - - Addition of allowance Saldo akhir tahun 5.757.041.934 5.757.041.934 Ending balance of the year Jumlah 111.147.146.358 111.147.146.358 Total Berdasarkan hasil penelaahan keadaan masing-masing akun piutang usaha pada 30 September 2014 dan 31 Desember 2013, manajemen Grup berkeyakinan bahwa cadangan kerugian penurunan nilai tersebut diatas adalah cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Manajemen juga berpendapat bahwa tidak terdapat risiko yang terkonsentrasi secara signifikan atas piutang pihak ketiga. Based on the review of each trade receivable as of September 30, 2014 and December 31, 2013, the Group’s management believes that those allowance for impairment losses is adequate to cover possible losses from uncollectible trade receivables. Management believes that there are no significant concentration of credit risk in third parties receivables.