IMPACT Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2016

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 527 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS

30 Juni 31 Desember June 2016 December 2015 Kas 12,811 5,140 Cash on hand Kas di bank Cash in bank Rupiah: Rupiah: - Deutsche Bank AG 2,167,112 - Deutshe Bank AG - - PT Bank Central Asia Tbk 224,268 28,081 PT Bank Central Asia Tbk - - The Hongkong and Shanghai The Hongkong and - Banking Corporation Shanghai Banking Limited 12,063 948 Corporation Limited - PT Bank Negara Indonesia PT Bank Negara Indonesia - Persero Tbk 353 4,829 Persero Tbk - PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia - Persero Tbk 244 303 Persero Tbk - Citibank N.A 183 1,340 Citibank N.A - - PT Bank ANZ Indonesia 50 - PT Bank ANZ Indonesia - - Lain-lain - 31 Others - Mata uang asing: Foreign currencies: - Deutsche Bank AG 32,814 114,621 Deutsche Bank AG - - The Hongkong and Shanghai The Hongkong and - Banking Corporation Shanghai Banking Limited 29,205 1,454 Corporation Limited - PT Bank Central Asia Tbk 9,835 38,492 PT Bank Central Asia Tbk - 2,476,127 190,099 Deposito berjangka Time deposits Rupiah: Rupiah: - PT BPD Jawa Timur - 50 PT BPD Jawa Timur - - Citibank N.A 400,000 - Citibank N.A - Jumlah kas dan setara kas 2,888,938 195,289 Total cash and cash equivalents Tingkat bunga deposito Interest rates per annum berjangka per tahun on time deposits in dalam Rupiah Rupiah - PT BPD Jawa Timur - 5 PT BPD Jawa Timur - - Citibank N.A 7.25 - Citibank N.A -

5. PIUTANG USAHA

5. TRADE RECEIVABLES

30 Juni 31 Desember June 2016 December 2015 Pihak ketiga: Third parties: - Rupiah 819,442 514,023 Rupiah - Pihak berelasi Related parties lihat Catatan 22: see Note 22: - Mata uang asing 24,360 20,389 Foreign currency - Jumlah 843,802 534,412 Total Dikurangi: cadangan kerugian Less: allowance for impairment penurunan nilai piutang usaha of trade receivables - pihak ketiga 4,984 4,656 third parties - Piutang usaha bersih 838,818 529,756 Trade receivables, net PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 528 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

5. PIUTANG USAHA lanjutan

5. TRADE RECEIVABLES continued

Pada tanggal 30 Juni 2016 dan 31 Desember 2015, tidak terdapat piutang usaha kepada pihak ketiga yang jumlahnya secara individu melebihi 5 dari total piutang usaha. As at 30 June 2016 and 31 December 2015, there are no trade receivables to third parties with the individual amount exceeding 5 from total trade receivables. Manajemen menganalisis dan menelaah kualitas kredit piutang usahanya beserta cadangan kerugian penurunan nilainya berdasarkan umur piutang usaha dan kondisi pelanggan secara individual. Management analyses and review the quality of its trade receivables including allowance for impairment based on receivables aging and individual customer circumstances. Untuk semua piutang usaha dengan umur piutang dibawah 120 hari, manajemen telah melakukan analisis terhadap piutang-piutang terkait secara individual dan membukukan cadangan kerugian penurunan nilai Rp 0,2 miliar 2015: Rp 1,1 miliar dengan mempertimbangkan beberapa faktor, terutama terkait kondisi keuangan dari masing- masing pelanggan dan proses penagihan piutang usaha terkait. Tidak terdapat penurunan nilai atas piutang yang belum jatuh tempo. For all trade receivables with overdue balances by less than 120 days, management has performed individual analysis for related receivables and recorded allowance for impairment of receivables amounting to Rp 0.2 billion 2015: Rp 1.1 billion considering several factors, such as financial condition of the customers and collection process of the related trade receivables. There was no impairment of trade receivables due yet. Untuk semua piutang usaha yang lewat jatuh tempo diatas 120 hari, manajemen telah membentuk cadangan kerugian penurunan nilai penuh sebesar Rp 4,7 miliar 2015: Rp 3,5 miliar berdasarkan pengalaman kerugian historis. For all trade receivables with overdue balances by more than 120 days, management has established full allowance for impairment of receivables amounting to Rp 4.7 billion 2015: Rp 3.5 billion based on historical experience losses. Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows: 30 Juni 31 Desember June 2016 December 2015 Lancar 816,787 493,913 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 8,089 33,834 1 - 30 days 31 - 60 hari 8,913 1,030 31 - 60 days 61 - 90 hari 3,618 1,034 61 - 90 days 91 - 120 hari 1,710 1,060 91 - 120 days Lebih dari 120 hari 4,685 3,541 More than 120 days Jumlah 843,802 534,412 Total Dikurangi: cadangan kerugian Less: allowance for penurunan nilai piutang impairment of trade usaha - pihak ketiga 4,984 4,656 receivables - third parties Piutang usaha bersih 838,818 529,756 Trade receivables, net Mutasi cadangan kerugian penurunan nilai piutang usaha dari pihak ketiga adalah sebagai berikut: The movement of the allowance for impairment of trade receivables from third parties is as follows: 30 Juni 31 Desember June 2016 December 2015 Saldo awal 4,656 5,052 Beginning balance Tambahan provisi 773 1,463 Additional provision Penghapusbukuan 445 1,859 Written-off Saldo akhir 4,984 4,656 Ending balance