SIGNIFICANT ACCOUNTING KAS DAN SETARA KAS DAN DEPOSITO BERJANGKA CASH AND CASH EQUIVALENTS AND TIME DEPOSITS

The original consolidated financial statements included herein are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the three months period ended Expressed in Millions of Rupiah, Unless Otherwise Stated UNAUDITED 81

4. KAS DAN SETARA KAS DAN DEPOSITO BERJANGKA lanjutan

4. CASH AND CASH EQUIVALENTS AND TIME DEPOSITS continued

Kas dan setara kas terdiri dari lanjutan: Cash and cash equivalents consist of continued: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Setara kas - deposito berjangka lanjutan Cash equivalents - time deposits continued Dalam mata uang asing Catatan 39 In foreign currencies Note 39 Deutsche Zentral Genossenschaftbank, Singapura 955.872 1.338.115 Deutsche Zentral Genossenschaftbank, Singapore PT Bank Artha Graha Tbk 402.396 418.126 PT Bank Artha Graha Tbk UOB Indonesia 332.011 - UOB Indonesia Mega 132.760 137.950 Mega BTPN 165.950 - BTPN Permata - 137.950 Permata Lain-lain masing-masing di bawah Rp100.000 37.578 32.754 Others each below Rp100,000 Total deposito berjangka 9.266.135 8.746.539 Total time deposits Total 12.968.748 13.076.076 Total Rekening di bank memiliki tingkat suku bunga mengambang sesuai dengan tingkat penawaran pada masing-masing bank. Kisaran tingkat suku bunga tahunan dari deposito berjangka adalah sebagai berikut: Accounts in banks have floating interest rates based on the offered rate from each bank. The range of annual interest rates of time deposits is as follows: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Mata uang Currency Denomination Rupiah 7,25 - 9,65 5,00 - 10,00 Rupiah Dolar AS 0,75 - 1,25 0,10 - 2,85 US Dollar Dolar Singapura 0,35 0,35 Singapore Dollar Pada tanggal-tanggal pelaporan tidak terdapat saldo kas dan setara kas dengan pihak berelasi. At the reporting dates, there is no balance of cash and cash equivalents with related parties. The original consolidated financial statements included herein are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the three months period ended Expressed in Millions of Rupiah, Unless Otherwise Stated UNAUDITED 82 5. INVESTASI JANGKA PENDEK 5. SHORT-TERM INVESTMENTS Investasi jangka pendek terutama investasi dalam bentuk saham yang tercatat pada bursa efek, termasuk investasi dalam reksadana. Short-term investments are mainly investments in shares listed in the stock exchange, as well as mutual funds. 6. PIUTANG USAHA 6. ACCOUNTS RECEIVABLE - TRADE Piutang usaha terdiri dari: Accounts receivable - trade consist of: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Pihak Ketiga Third Parties Dalam Rupiah In Rupiah Pedagang besar dan eceran 1.774.968 1.355.934 Wholesalers and retailers PT Alamjaya Wirasentosa 95.444 80.901 PT Alamjaya Wirasentosa Procter Gamble 70.605 15.630 Procter Gamble PT Intiboga Mandiri 63.983 34.560 PT Intiboga Mandiri PT Mahameru Mitra Makmur 50.606 29.341 PT Mahameru Mitra Makmur PT Ultra Prima Abadi 35.829 61.929 PT Ultra Prima Abadi Lain-lain masing-masing di bawah Rp50.000 1.490.683 1.406.403 Others each below Rp50,000 Dalam mata uang asing Catatan 39 In foreign currencies Note 39 Fountainhat International Ltd. 68.482 128.374 Fountainhat International Ltd. Lain-lain masing-masing di bawah Rp50.000 368.142 446.569 Others each below Rp50,000 Total 4.018.742 3.559.641 Total Penyisihan atas kerugian penurunan nilai piutang usaha 31.510 37.088 Allowance for impairment losses on trade receivables Pihak Ketiga - Neto 3.987.232 3.522.553 Third Parties - Net Pihak Berelasi Catatan 33 Related Parties Note 33 Dalam Rupiah 516.822 501.390 In Rupiah Dalam mata uang asing Catatan 39 139.319 231.871 In foreign currencies Note 39 Total Pihak Berelasi 656.141 733.261 Total Related Parties Total 4.643.373 4.255.814 Total