KOMBINASI BISNIS ENTITAS SEPENGENDALI

PT SELAMAT SEMPURNA Tbk. Laporan Tahunan 2014 150 PT SELAMAT SEMPURNA Tbk. Annual Report 2014 151 The consolidated financial statements included herein are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Rincian piutang usaha berdasarkan pelanggan adalah sebagai berikut: The details of trade receivables based on customers are as follows: 1 Januari 2013 31 Desember 2012 31 Desember 2013 January 1, 2013 December 31, 2013 December 31, 2012 Disajikan Kembali - Disajikan Kembali - Catatan 4 Catatan 4 31 Desember 2014 As Restated - As Restated - December 31, 2014 Note 4 Note 4 Pihak ketiga Third parties Cooling Systems and Flexibles, Inc. 60.020 74.737 41.244 Cooling Systems and Flexibles, Inc. Donaldson Filtration Asia Pasific 41.024 37.259 17.769 Donaldson Filtration Asia Pasific Inverneg S.A. 36.537 16.720 15.631 Inverneg S.A. SF Distribution Pte., Ltd 23.342 18.144 16.944 SF Distribution Pte., Ltd Solcrest Pty Ltd 17.415 17.499 16.255 Solcrest Pty Ltd Repco Limited 17.189 15.288 8.527 Repco Limited Trade Promoters Int’l Pte., Ltd 12.884 6.508 10.539 Trade Promoters Int’l Pte., Ltd Adrindo Shanghai Co., Ltd 12.722 8.583 4.650 Adrindo Shanghai Co., Ltd Sure Filter Co Thailand 11.563 9.085 12.301 Sure Filter Co Thailand AP Logistic B.V Nipparts BV 6.855 16.462 18.049 AP Logistic B.V Nipparts BV Powerfil Auto Parts SDN. BHD 6.042 10.555 8.486 Powerfil Auto Parts SDN. BHD Lain-lain masing-masing dibawah Rp10.000 315.751 315.662 294.012 Others below Rp10,000, each Total 561.344 546.502 464.407 Total Dikurangi cadangan kerugian penurunan nilai - - 996 Less allowance for impairment losses Pihak ketiga - neto 561.344 546.502 463.411 Third parties - net Pihak berelasi Catatan 32 12.708 15.241 3.891 Related parties Note 32 Total 574.052 561.743 467.302 Total Rincian piutang usaha berdasarkan mata uang adalah sebagai berikut: Details of trade receivables based on currencies are as follows: 1 Januari 2013 31 Desember 2012 31 Desember 2013 January 1, 2013 December 31, 2013 December 31, 2012 Disajikan Kembali - Disajikan Kembali - Catatan 4 Catatan 4 31 Desember 2014 As Restated - As Restated - December 31, 2014 Note 4 Note 4 Dolar Amerika Serikat 385.022 352.618 282.077 United States Dollar Rupiah 170.802 191.966 169.485 Rupiah Dollar Singapura 13.210 11.752 11.925 Singaporean Dollar Yen Jepang 5.018 5.407 4.811 Japanese Yen Total 574.052 561.743 468.298 Total Dikurangi cadangan kerugian penurunan nilai - - 996 Less allowance for impairment losses Total 574.052 561.743 467.302 Total The consolidated financial statements included herein are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated

6. PIUTANG USAHA lanjutan

6. TRADE RECEIVABLES continued

Analisis umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables is as follows: 1 Januari 2013 31 Desember 2012 31 Desember 2013 January 1, 2013 December 31, 2013 December 31, 2012 Disajikan Kembali - Disajikan Kembali - Catatan 4 Catatan 4 31 Desember 2014 As Restated - As Restated - December 31, 2014 Note 4 Note 4 Belum jatuh tempo 453.225 440.617 329.890 Current Lewat jatuh tempo: Overdue: 1 sampai 30 hari 81.006 69.116 86.740 1 to 30 days 31 sampai 60 hari 17.538 30.989 36.139 31 to 60 days 61 sampai 90 hari 11.631 12.776 11.062 61 to 90 days 91 sampai 180 hari 8.265 6.606 3.406 91 to 180 days lebih dari 180 hari 2.387 1.639 1.061 more than 180 days Total 574.052 561.743 468.298 Total Dikurangi cadangan kerugian penurunan nilai - - 996 Less allowance for impairment losses Total 574.052 561.743 467.302 Total Perubahan penyisihan kerugian penurunan nilai piutang usaha adalah sebagai berikut: The changes in the allowance for impairment losses of trade receivable are as follows: Tahun yang berakhir pada tanggal Desember 31 Year ended December 31, 2013 Disajikan Kembali - Catatan 4 As Restated - 2014 Note 4 Saldo awal - 996 Beginning balance Penyisihan tahun berjalan - - Provision during the year Pemulihan tahun berjalan - 996 Recovery during the year Saldo akhir - - Ending balance Berdasarkan hasil penelaahan terhadap kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, manajemen Kelompok Usaha berkeyakinan bahwa jumlah cadangan kerugian penurunan nilai tersebut cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on the review of the possibility of non- collectible receivables at the end of the year, the Group’s management believes that the allowance for impairment losses is sufficient to cover possible losses from non-collection of the accounts. Piutang usaha tersebut dijadikan sebagai jaminan dengan penyerahan hak secara fidusia atas utang bank jangka pendek dan jangka panjang, sebagaimana yang dijelaskan dalam Catatan 13. Trade receivables are pledged as collateral to the transfer of rights fiduciary of short-term and long- term bank loans, as described in Note 13.