Aset Takberwujud Intangible Assets

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Jumlah piutang usaha berdasarkan pelanggan: Details of trade receivables balance by customers: Pihak-pihak Berelasi Related Parties PT Kimia Farma Persero Tbk PT Kimia Farma Persero Tbk Subjumlah Pihak Berelasi a Subtotal Related Parties a Pihak Ketiga Third Parties PT Sawah Besar PT Sawah Besar PT MENSA Bina Sukses PT MENSA Bina Sukses RSUD Cileungsi Dinas Kesehatan DKI Dinas Kesehatan DKI RSUP Dr. Cipto Mangunkusumo RSUP Dr. Cipto Mangunkusumo RSUD Pandan RSUD Pandan RSUD Kab Bekasi RSUD Kab Bekasi PT. Handal Makmur Mulia PT. Handal Makmur Mulia PT Barito Budi Pharmindo PT Barito Budi Pharmindo Dirjen Bina Kefarmasian Alat Kesehatan Dirjen Bina Kefarmasian Alat Kesehatan Dinas Kesehatan Kab Bandung Dinas Kesehatan Kab Bandung RSU. Dr. H. Abdul Moeloek RSU. Dr. H. Abdul Moeloek Dinas Kesehatan Kab Bekasi Dinas Kesehatan Kab Bekasi Dinas Kesehatan DATI II Deli Serdang Dinas Kesehatan DATI II Deli Serdang RS Tarakan RS Tarakan RSUP Mohammad Hoesin Palembang RSUP Mohammad Hoesin Palembang Dinas Kesehatan Medan Dinas Kesehatan Medan Dinas Kesehatan Sumatera Utara Dinas Kesehatan Sumatera Utara RS Bangkatan RS Bangkatan RS Sanglah Denpasar RS Sanglah Denpasar Dinas Kesehatan Kab Labuhan Batu Selatan Dinas Kesehatan Kab Labuhan Batu Selatan PT Forta Mitra Sejati PT Forta Mitra Sejati Dinas Kesehatan Toba Samosir Dinas Kesehatan Toba Samosir Dinas Kesehatan Kab Halmahera Selatan Dinas Kesehatan Kab Halmahera Selatan PT Prima Comexindo PT Prima Comexindo Dinas Kesehatan Kab Labuhan Batu Utara Dinas Kesehatan Kab Labuhan Batu Utara Tim Swak Perbekalan Farmasi RSU PIR Tim Swak Perbekalan Farmasi RSU PIR RSUD Dr. Syaiful Anwar RSUD Dr. Syaiful Anwar PT Podo Mekar Jaya Sentosa PT Podo Mekar Jaya Sentosa PT Sang Naga Berlian PT Sang Naga Berlian Dinas Kesehatan Bogor Dinas Kesehatan Bogor RS Wonogiri RS Wonogiri PT Hapeel Pharmindo PT Hapeel Pharmindo CV Duta Mulia Pratama CV Duta Mulia Pratama PT Trivolusi Inovasi Perdana PT Trivolusi Inovasi Perdana PT Mantakar Pantam PT Mantakar Pantam PT Sri Buana Lestari PT Sri Buana Lestari PT Perusahaan Perdagangan Indonesia PT Perusahaan Perdagangan Indonesia Lain-lain dibawah Rp1Milyar Others Under Rp1billion Subjumlah Pihak Ketiga Subtotal Non Related Parties Subjumlah Pihak Ketiga Bersih b Subtotal Third Parties Net b Jumlah Piutang Usaha - Bersih a + b Total Trade Receivables - Net a + b 2.839.095.192 - 1.912.973.862 - - - - - 2.814.286.294 3.637.382.573 3.061.215.806 - - 1.115.501.289 1.124.969.911 6.365.157.500 1.412.200.519 2.497.840.864 2.814.286.294 - - - 2.094.557.090 - 1.723.148.691 4.074.438.305 1.061.281.587 1.309.803.413 1.156.363.566 1.921.632.210 1.117.430.495 - - - - - - 56.239.432.892 1.618.474.350 - PT Rajawali Nusantara Indonesia- RNI Persero 1.506.779.119 1.111.210.185 - - - 1.323.845.364 - 1.817.398.787 2.018.556.150 27.654.699.863 15.672.670.919 40.566.761.973 27.034.958.467 8.920.378.500 1.473.260.770 1.248.364.133 15.700.000.000 - - - 1.269.153.180 - 1.698.189.055 1.452.454.133 22.572.979.546 1.244.261.035 RSUD Cileungsi Less: Provision for Impairment of Trade Receivables 31 Desember 2012 December 31, 2012 - 5.935.399.841 1.000.630.626 1.386.641.059 - 13.078.413.218 PT Rajawali Nusantara Indonesia- RNI Persero 31 Desember 2013 December 31, 2013 30.211.564.493 2.073.864.076 108.981.839.707 Dikurangi : Cadangan Kerugian Penurunan Nilai 300.761.202.670 270.549.638.177 1.075.450.593 - - 35.262.964.838 137.238.484.901 273.388.733.369 211.683.007.668 28.934.970.254 182.748.037.414 238.987.470.306 - - 2.755.708.808 1.615.298.700 43.999.176.257 Halaman 30 Page PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah

6. PIUTANG USAHA Lanjutan

6. TRADE RECEIVABLES Continued

Rincian umur piutang usaha adalah sebagai berikut : The aging of trade receivables is as follows: Belum jatuh tempo Not yet due Jatuh tempo: Past due: - 01 30 hari - 01 30 days - 31 60 hari - 31 60 days - 61 90 hari - 61 90 days - 91 120 hari - 91 120 days - Lebih dari 120 hari - Over 120 days Jumlah Total Cadangan Kerugian Penurunan Nilai Jumlah Piutang Bersih Total Receivable Net Piutang usaha berdasarkan mata uang adalah sebagai berikut: Details of trade receivables balance by currencies: Rupiah Rupiah Dollar Amerika Serikat US Dollar Jumlah Total Cadangan Kerugian Penurunan Nilai Provision for impairment Jumlah Piutang Bersih Total Receivable Net Saldo awal Beginning balance Penambahan Catatan 35 Addition Note 35 Pemulihan Catatan 35 Unused amounts reversed Note 35 Saldo Akhir Ending Balance

7. PIUTANG LAIN-LAIN

7. OTHER RECEIVABLES

Yayasan Abdi Karya Yayasan Abdi Karya Piutang atas klaim Claim receivable Piutang karyawan Employee Receivable Lain-lain Rincian di bawah Rp1Milyar Others Details under Rp1Billion Sub Jumlah Sub Total Cadangan Kerugian Penurunan Nilai Provision for receivables impairment Jumlah Total The amount of the provision was Rp1,719,678,013 as of December 31, 2013 December 31, 2012: Rp698,800,908. The individually impaired receivables mainly relate to wholesaler, which are in unexpectedly difficult economic situation. 31 Desember 2013 December 31, 2013 4.091.705.368 9.487.041.996 Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai piutang usaha telah memadai. Manajemen juga berpendapat bahwa tidak terdapat risiko terkonsentrasi secara signifikan atas piutang usaha. 1.215.923.490 28.934.970.254 273.388.733.369 581.738.601 5.892.509.115 4.161.351.287 14.835.685.626 1.719.678.013 443.083.774 30.211.564.493 753.426.251 10.068.780.597 1.192.124.583 31 Desember 2012 December 31, 2012 1.722.426.251 12.464.438.595 29.452.092.836 31 Desember 2013 December 31, 2013 Provision for impairment 303.600.297.862 30.211.564.493 273.388.733.369 238.987.470.306 8.613.114.982 3.532.911.810 Management believes that the provisión for impairment losses on trade receivables is adequate. Management believes that the allowance for impairment losses on other receivables is adequate. 3.062.524.395 Analisis mutasi saldo Cadangan Kerugian Penurunan Nilai atas piutang usaha adalah sebagai berikut: An analysis of the movements in the balance of allowance for impairment losses on trade receivable is as follows : 47.313.188.857 64.768.478.876 Management also believes that there are no significant concentrations of credit risk in receivables. 31.559.194.950 Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai piutang lain-lain telah memadai. 267.922.440.560 Piutang Perseroan dan entitas anak digunakan sebagai jaminan atas fasilitas kredit dari PT Bank Mandiri Persero Tbk.Catatan No.18 dan surat utang jangka menengah yang diterbitkan Perseroan Catatan No. 24. 4.028.398.974 36.434.161.156 267.922.440.560 28.934.970.254 31 Desember 2013: USD168.359,62: 31 Desember 2012: USD300.701,18 31 Desember 2012 December 31, 2012 14.591.788.330 14.400.717.989 25.461.868.854 30.211.564.493 31 Desember 2012 December 31, 2012 11.614.949.589 112.265.425.355 As of December 31, 2013, trade receivable of 30,211,564,493 December 31, 2012: Rp28,934,970,254 were impaired and provided for. December 31, 2013: 168,359.62; December 31, 2012: USD300,701.18 Company and subsidiary receivables has been guaranteed for credit facilities form PT Bank Mandiri PerseroTbk. note No.18 and medium term notes issued by Company Notes No. 24. 2.052.135.408 303.600.297.863 2.371.247.031 200.966.937.674 2.907.780.441 31 Desember 2012 December 31, 2012 301.548.162.455 31 Desember 2013 December 31, 2013 Pada tanggal 31 Desember 2013 piutang senilai 30.211.564.493 31 Desember 2012: Rp28.934.970.254 mengalami penurunan nilai dan disisihkan dalam Cadangan Kerugian Penurunan Nilai CKPN. Beban penurunan nilai pada tanggal 31 Desember 2013 sebesar 1.719.678.013 31 Desember 2012: Rp698.800.908. Penurunan nilai dilakukan secara individual atas piutang pelanggan yang tidak memiliki kemampuan bayar. 265.014.660.119 698.800.908 28.934.970.254 238.987.470.306 28.934.970.254 31 Desember 2013 December 31, 2013 Dalam piutang atas klaim terdapat klaim asuransi atas kebakaran fasilitas herbal senilai Rp4.068.562.656. catatan 35 In the claims receivable are included insurance claim on the burned herbs facilities amounted to Rp4,068,562,656. note 35 Halaman 31 Page