ESTIMATES AND JUDGMENTS OF SIGNIFICANT

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 50

6. PIUTANG USAHA - PIHAK KETIGA Lanjutan

6. TRADE RECEIVABLES - THIRD PARTIES

Continued Terdapat piutang usaha yang dijaminkan oleh Perusahaan atas fasilitas pinjaman anjak piutang dan utang bank yang masing-masing diperoleh dari PT Emperor Finance Indonesia dan PT Bank Victoria International Tbk Catatan 17. There are trade receivables secured by the Company for factoring credit facility and bank loan which obtained from PT Emperor Finance Indonesia and PT Bank Victoria International Tbk Note 17. Rincian piutang usaha yang dijaminkan atas fasilitas pinjaman anjak piutang sebagai berikut: Details of trade receivables that collateralized for factoring credit facility are as follows: 2014 2013 PT South Pacific Viscose 23.514.409.574 11.273.636.573 PT South Pacific Viscose PT Indo Bharat Rayon 5.112.742.180 11.461.377.645 PT Indo Bharat Rayon PT Unilever Indonesia Tbk - 11.269.159.000 PT Unilever Indonesia Tbk PT Pralon - 10.684.300.000 PT Pralon PT Rusli Vinilon Sakti - 10.269.600.000 PT Rusli Vinilon Sakti PT Sayap Mas Utama - 6.601.298.000 PT Sayap Mas Utama PT Sari Baru Mas - 5.495.564.597 PT Sari Baru Mas PT Matahari Putra Makmur - 5.437.743.394 PT Matahari Putra Makmur PT Langgeng Makmur Indurstri Tbk - 3.812.114.016 PT Langgeng Makmur Indurstri Tbk PT Tanimas Soap Industries - 3.313.406.000 PT Tanimas Soap Industries PT Lelco Trindo Nusantara - 3.154.128.515 PT Lelco Trindo Nusantara PT Tara Ina plastic - 2.656.392.750 PT Tara Ina plastic PT Musim Mas - 2.163.385.500 PT Musim Mas PT Wilmar Nabati Indonesia - 2.019.982.500 PT Wilmar Nabati Indonesia PT Bina Karya Prima - 1.240.197.750 PT Bina Karya Prima PT Oleochem Soap Industri - 1.151.633.500 PT Oleochem Soap Industri PT Megasurya Mas - 1.042.675.425 PT Megasurya Mas PT Maspion Kencana - 580.995.998 PT Maspion Kencana PT Suryamakmur Agung Lestari - 572.564.894 PT Suryamakmur Agung Lestari PT Sumber Djaja Perkasa - 545.582.931 PT Sumber Djaja Perkasa PT Miwon Indonesia - 295.388.500 PT Miwon Indonesia PT Indokemika Jayatama - 248.600.000 PT Indokemika Jayatama PT Sorini Agro Asia Corporindo Tbk - 245.764.750 PT Sorini Agro Asia Corporindo Tbk PT Lambang Utama - 144.630.750 PT Lambang Utama PT Argo Pantes - 36.960.000 PT Argo Pantes Jumlah 28.627.151.754 95.717.082.988 Total PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 51

6. PIUTANG USAHA - PIHAK KETIGA Lanjutan

6. TRADE RECEIVABLES - THIRD PARTIES

Continued Rincian piutang usaha yang dijaminkan atas fasilitas utang bank sebagai berikut: Details of trade receivables that guaranteed for bank loan facility are as follow: 2014 2013 PT Unilever Indonesia Tbk 19.171.462.200 - PT Unilever Indonesia Tbk PT Maspion Kencana 10.346.900.872 - PT Sayap Mas Utama PT Kao Indonesia Chemicals 1.651.328.250 - CV Multi Shrink Plast PT Tyfountex Indonesia 81.523.750 - PT Tyfountex Indonesia PT Matahari Putra Makmur - 14.622.104.176 PT Matahari Putra Makmur PT South Pacific Viscose - 10.349.660.641 PT South Pacific Viscose PT Indo Bharat Rayon - 4.168.479.494 PT Indo Bharat Rayon PT Langgeng Makmur Industri Tbk - 2.041.819.584 PT Langgeng Makmur Industri Tbk PT Indorama Polychem Indonesia - 68.280.300 PT Indorama Polychem Indonesia Jumlah 31.251.215.072 31.250.344.195 Total Tidak ada pihak pembeli dengan nilai penjualan melebihi 10 dari pendapatan. There is no such consumer with a sales value exceeding 10 of revenues. Berdasarkan penelaahan terhadap keadaan akun piutang masing-masing pelanggan pada akhir tahun, manajemen berpendapat bahwa piutang usaha tersebut dapat tertagih seluruhnya, sehingga tidak membuat penyisihan penurunan nilai piutang ragu-ragu. Based on the review of the accounts receivable of each customer at the end of the year, management believes that these trade receivables can be collected entirely, so the management does not make allowance for impairment value of doubtful accounts.

7. PIUTANG LAIN-LAIN

7. OTHER RECEIVABLE

2014 2013 PT Prima Solusindo Sejahtera 15.722.829.971 - PT Prima Solusindo Sejahtera Karyawan 100.000.000 204.109.898 Employees PT Karya Pijar Lastari 1.350.383 778.812 PT Karya Pijar Lastari Lain-lain 2.119.167.586 351.695.859 Others Jumlah 17.943.347.940 556.584.569 Total Berdasarkan penelaahan yang telah dilakukan, manajemen berpendapat seluruh piutang tersebut dapat ditagih sehingga tidak diadakan penyisihan penurunan nilai piutang ragu-ragu. Based on the review of the account, management believes that the receivables are fully collectible, thus no allowance for impairment value of doubtful accounts was provided.