Derivative Financial Instrument SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Continued - 34 -

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

2013 2012 US 000 US 000 Kas 15 22 Cash on hand Bank - Pihak ketiga Cash in banks - Third parties Rupiah Rupiah PT Bank DBS Indonesia 2.723 9.557 PT Bank DBS Indonesia PT Bank Central Asia Tbk 1.153 2.180 PT Bank Central Asia Tbk Lainnya 976 1.296 Others Dolar Amerika Serikat U.S. Dollar PT Bank DBS Indonesia 105.528 48.625 PT Bank DBS Indonesia PT Bank Danamon Indonesia Tbk 17.947 8.991 PT Bank Danamon Indonesia Tbk PT Bank Central Asia Tbk 12.011 16.415 PT Bank Central Asia Tbk Standard Chartered Bank, Indonesia 8.266 8.111 Standard Chartered Bank, Indonesia The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Banking Corporation Limited HSBC 7.881 6.442 Limited HSBC Bank DBS Ltd, Singapura 665 4.828 Bank DBS Ltd, Singapore Lainnya 8.664 3.717 Others Mata uang lainnya 68 442 Other currencies Jumlah 165.882 110.604 Total Deposito berjangka - Pihak ketiga Time deposits - Third parties Rupiah Rupiah PT Bank Danamon Indonesia Tbk 4.102 - PT Bank Danamon Indonesia Tbk The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Banking Corporation Limited HSBC 4.102 - Limited HSBC PT Bank Negara Indonesia Tbk 1.641 1.551 PT Bank Negara Indonesia Tbk PT Bank Mandiri Persero Tbk 1.641 - PT Bank Mandiri Persero Tbk PT Bank Tabungan Pensiunan PT Bank Tabungan Pensiunan Nasional Tbk 927 1.241 Nasional Tbk Lainnya 410 1.298 Others Dolar Amerika Serikat U.S. Dollar PT Bank DBS Indonesia 20.000 6.000 PT Bank DBS Indonesia Bangkok Bank Public Company Bangkok Bank Public Company Limited, Jakarta Branch 20.000 - Limited, Jakarta Branch PT QNB Kesawan Tbk 20.000 - PT QNB Kesawan Tbk PT Bank Internasional PT Bank Internasional Indonesia Tbk 2.168 2.677 Indonesia Tbk PT Bank Mega Tbk 985 - PT Bank Mega Tbk Jumlah 75.976 12.767 Total Jumlah 241.873 123.393 Total Tingkat bunga deposito berjangka per tahun Annual interest on time deposits Rupiah 5,7 - 11,25 3,7 - 8,5 Rupiah Dolar Amerika Serikat 3 - 3,75 2,42 - 2,95 U.S. Dollar 31 DesemberDecember 31, PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Continued - 35 -

6. PIUTANG USAHA

6. TRADE ACCOUNTS RECEIVABLE

2013 2012 US 000 US 000 a. Berdasarkan Pelanggan a. By Debtor Pihak Berelasi Related Party SCG Chemicals Co., Ltd. 6.791 25.603 SCG Chemicals Co., Ltd. Pihak Ketiga Third Parties Pelanggan dalam negeri 123.902 118.948 Local debtors Pelanggan luar negeri 50.633 10.056 Foreign debtors Jumlah 174.535 129.004 Total Cadangan kerugian penurunan nilai 118 118 Allowance for impairment losses Bersih 174.417 128.886 Net Jumlah Piutang Usaha - Bersih 181.208 154.489 Trade Accounts Receivable - Net b. Piutang usaha yang tidak b. Aging of trade receivables diturunkan nilainya not impaired Belum jatuh tempo 171.842 142.719 Not yet due Sudah jatuh tempo Past due 1 - 30 hari 9.105 11.770 1 - 30 days 31 - 60 hari 230 - 31 - 60 days 61 - 90 hari 31 - 61 - 90 days Jumlah Piutang Usaha - Bersih 181.208 154.489 Trade Accounts Receivable - Net c. Berdasarkan Mata Uang c. By Currency Dolar Amerika Serikat 162.195 141.647 U.S. Dollar Rupiah 19.131 12.960 Rupiah Jumlah 181.326 154.607 Total Cadangan kerugian penurunan nilai 118 118 Allowance for impairment losses Jumlah Piutang Usaha - Bersih 181.208 154.489 Trade Accounts Receivable - Net 31 DesemberDecember 31, Jangka waktu rata-rata kredit penjualan barang berkisar antara 7 hingga 30 hari. Penjualan ekspor biasanya dilakukan dengan menggunakan fasilitas Letter of Credit. Tidak ada bunga yang dibebankan untuk piutang yang belum jatuh tempo. The average credit period on sale of goods is between 7 to 30 days. Export sales are usually supported by Letter of Credit. No interest is charged for receivables not yet due. Cadangan kerugian penurunan nilai piutang diakui terhadap piutang usaha, berdasarkan jumlah estimasi yang tidak terpulihkan yang ditentukan dengan mengacu pada pengalaman masa lalu pihak lawan dan analisis posisi keuangan kini pihak lawan. Allowance for impairment losses is recognized against trade receivables, based on the estimated irrecoverable amounts determined by reference to past default experience of the counterparty and an analysis of the counterparty’s current financial position. Sebelum menerima pelanggan baru, Grup akan menelaah apakah calon pelanggan memenuhi persyaratan yang ditetapkan. Before accepting a new customer, the Group will assess whether the potential customer meets the required conditions.