Laba per saham SUMMARY OF SIGNIFICANT ACCOUNTING

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2014 DAN 2013YEARS ENDED 31 DECEMBER 2014 AND 2013 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 19

3. KAS DAN SETARA KAS

3. CASH AND CASH EQUIVALENTS

2014 2013 Kas: Cash on hand: Rupiah 173,074 256,632 Rupiah Valuta asing 390 483 Foreign currency Total kas 173,464 257,115 Total cash Bank pihak ketiga: Cash in third parties’ banks: Rupiah Rupiah PT Bank Negara Indonesia Persero Tbk 377,750 305,945 PT Bank Negara Indonesia Persero Tbk PT Bank Mandiri Persero Tbk 148,972 107,379 PT Bank Mandiri Persero Tbk PT Bank Mega Tbk 94,107 113,102 PT Bank Mega Tbk PT Bank Rakyat Indonesia Persero Tbk 77,114 33,761 PT Bank Rakyat Indonesia Persero Tbk PT Bank Central Asia Tbk 61,981 66,405 PT Bank Central Asia Tbk Standard Chartered Bank 37,109 40,555 Standard Chartered Bank Deutsche Bank AG 14,108 17,056 Deutsche Bank AG PT Bank Internasional Indonesia Tbk 10,051 5,489 PT Bank Internasional Indonesia Tbk PT Bank UOB Indonesia 5,951 14,634 PT Bank UOB Indonesia PT Bank Pan Indonesia Tbk 5,355 21,840 PT Bank Pan Indonesia Tbk PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sumatera Barat 3,187 4,802 Sumatera Barat Citibank, N.A. 2,463 589 Citibank, N.A. PT Bank OCBC NISP Tbk 1,724 2,085 PT Bank OCBC NISP Tbk The Royal Bank of Scotland 1,605 3,942 The Royal Bank of Scotland PT Bank Pembangunan Daerah Sumatera Selatan 1,371 639 PT Bank Pembangunan Daerah Sumatera Selatan PT Bank Pembangunan Daerah Kalimantan Barat 1,069 546 PT Bank Pembangunan Daerah Kalimantan Barat PT Bank Danamon Indonesia Tbk 537 18,191 PT Bank Danamon Indonesia Tbk Lain-lain Others masing-masing di bawah Rp 1 milyar 2,076 2,643 below Rp 1 billion each Total rupiah 846,530 759,603 Total rupiah Valuta asing Foreign currency Citibank N.A. 51,636 86,978 Citibank N.A. PT Bank Negara Indonesia Persero Tbk 43,723 3,547 PT Bank Negara Indonesia Persero Tbk PT Bank Internasional Indonesia Tbk 23,208 522 PT Bank Internasional Indonesia Tbk The Royal Bank of Scotland 15,055 3,906 The Royal Bank of Scotland Deutsche Bank AG 12,880 16,446 Deutsche Bank AG PT Bank Mega Tbk 10,823 1,374 PT Bank Mega Tbk PT Bank Central Asia Tbk 7,383 5,924 PT Bank Central Asia Tbk Standard Chartered Bank 6,063 28,955 Standard Chartered Bank PT Bank UOB Indonesia 3,766 1,227 PT Bank UOB Indonesia PT Bank Mandiri Persero Tbk 3,693 5,388 PT Bank Mandiri Persero Tbk PT Bank Pan Indonesia Tbk 1,389 639 PT Bank Pan Indonesia Tbk PT Bank OCBC NISP Tbk 1,228 1,613 PT Bank OCBC NISP Tbk Lain-lain masing-masing di bawah Rp 1 milyar 276 1,363 Others below Rp 1 billion each Total valuta asing 181,123 157,882 Total foreign currency Total bank pihak ketiga 1,027,653 917,485 Total cash in third parties’ banks PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2014 DAN 2013YEARS ENDED 31 DECEMBER 2014 AND 2013 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 20

3. KAS DAN SETARA KAS Lanjutan

3. CASH AND CASH EQUIVALENTS Continued

2014 2013 Deposito berjangka pada bank pihak ketiga: Time deposits in third parties’ bank: Rupiah Rupiah PT Bank Mega Tbk 92,871 44,333 PT Bank Mega Tbk PT Bank Negara Indonesia Persero Tbk 63,118 47,617 PT Bank Negara Indonesia Persero Tbk PT Bank Central Asia Tbk 54,232 49,918 PT Bank Central Asia Tbk PT Bank Mayapada Internasional Tbk 50,000 40,000 PT Bank Mayapada Internasional Tbk PT Bank Mandiri Persero Tbk 38,985 22,639 PT Bank Mandiri Persero Tbk PT Bank Permata Tbk 24,900 460 PT Bank Permata Tbk PT Bank OCBC NISP Tbk 20,106 9,959 PT Bank OCBC NISP Tbk PT Bank Rakyat Indonesia Persero Tbk 15,060 - PT Bank Rakyat Indonesia Persero Tbk PT Bank Pan Indonesia Tbk 10,030 593 PT Bank Pan Indonesia Tbk Lain-lain masing-masing di bawah Rp 1 milyar 983 978 Others below Rp 1 billion each Total rupiah 370,285 216,497 Total rupiah Valuta asing Foreign currency PT Bank Permata Tbk 15,449 13,011 PT Bank Permata Tbk PT Bank Mega Tbk 1,259 - PT Bank Mega Tbk 16,708 13,011 Total deposito berjangka pada bank pihak ketiga 386,993 229,508 Total time deposits in third parties’ bank Kas dan setara kas 1,588,110 1,404,108 Cash and cash equivalents Cerukan pada bank pihak ketiga: Bank overdraft from third parties’ bank: Rupiah Rupiah PT Bank Negara Indonesia Persero Tbk 237,070 217,245 PT Bank Negara Indonesia Persero Tbk PT Bank Mandiri Persero Tbk 79,723 - PT Bank Mandiri Persero Tbk PT Bank Central Asia Tbk 31,005 3,738 PT Bank Central Asia Tbk Deutsche Bank AG - 7,808 Deutsche Bank AG 347,798 228,791 Kas dan setara kas per laporan arus kas konsolidasian 1,240,312 1,175,317 Cash and cash equivalents in the consolidated statements of cash flows