Imbalan Pasca Kerja Post-Employment Benefits

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 36 -

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

30 Juni June 30, 2016 2015 2014 2013 US 000 US 000 US 000 US 000 Kas 11 18 24 15 Cash on hand Bank - Pihak ketiga Cash in banks - Third parties Rupiah Rupiah PT Bank DBS Indonesia 8.236 2.152 4.293 2.723 PT Bank DBS Indonesia PT Bank Central Asia Tbk 5.251 1.784 1.825 1.153 PT Bank Central Asia Tbk PT Bank Danamon Indonesia Tbk 1.671 154 222 127 PT Bank Danamon Indonesia Tbk PT Bank Mandiri Persero Tbk 1.395 1.624 728 415 PT Bank Mandiri Persero Tbk Lainnya masing-masing dibaw ah 5 2.112 1.258 1.657 434 Others each below 5 Dolar Amerika Serikat U.S. Dollar PT Bank DBS Indonesia 55.404 22.324 50.522 105.528 PT Bank DBS Indonesia Bank DBS Ltd, Singapura 22.292 662 22.881 4.850 Bank DBS Ltd, Singapore The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Banking Corporation Limited HSBC 15.503 9.738 18.874 7.881 Limited HSBC PT Bank Central Asia Tbk 9.877 1.430 26.508 12.011 PT Bank Central Asia Tbk PT Bank Danamon Indonesia Tbk 6.248 5.070 9.070 17.947 PT Bank Danamon Indonesia Tbk Deutsche Bank AG, Cabang Deutsche Bank AG, Singapore Singapura 645 890 10.309 - Branch PT Indonesia Exim Bank 624 12.951 200 - PT Indonesia Exim Bank Lainnya masing-masing dibaw ah 5 3.851 5.439 6.869 12.745 Others each below 5 Mata uang lainnya 55 53 55 68 Other currencies Jumlah 133.164 65.529 154.013 165.882 Total Deposito berjangka - Pihak ketiga Time deposits - Third parties Rupiah Rupiah PT QNB Indonesia Tbk - 3.870 4.264 - PT QNB Indonesia Tbk 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 Lainnya masing-masing dibaw ah 5 531 145 2.348 4.619 Others each below 5 Dolar Amerika Serikat U.S. Dollar PT QNB Indonesia Tbk 21.438 25.436 25.436 20.000 PT QNB Indonesia Tbk PT Bank DBS Indonesia - - 20.059 20.000 PT Bank DBS Indonesia Bangkok Bank Public Company Bangkok Bank Public Company Limited, Cabang Jakarta - - - 20.000 Limited, Jakarta Branch Lainnya masing-masing dibaw ah 5 800 1.837 1.795 3.153 Others each below 5 Jumlah 22.769 31.288 53.902 75.976 Total Jumlah 155.944 96.835 207.939 241.873 Total Tingkat bunga deposito berjangka per tahun Annual interest rates on time deposits Rupiah 7,5 - 7,75 8,75 - 9,75 9,25 - 10 5,7 - 11,25 Rupiah Dolar Amerika Serikat 0.75 - 1,5 1 - 3 2,5 - 2,85 3 - 3,75 U.S. Dollar 31 DesemberDecember 31, PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 37 - ,

6. PIUTANG USAHA

6. TRADE ACCOUNTS RECEIVABLE

30 Juni June 30, 2016 2015 2014 2013 US 000 US 000 US 000 US 000 a. Berdasarkan Pelanggan a. By Debtor Pihak Berelasi Related Party SCG Chemicals Co., Ltd. 3.251 - 13.472 6.791 SCG Chemicals Co., Ltd. Pihak Ketiga Third Parties Pelanggan dalam negeri 104.132 36.419 82.077 123.902 Local debtors Pelanggan luar negeri 36.189 10.195 4.578 50.633 Foreign debtors Jumlah 140.321 46.614 86.655 174.535 Total Cadangan kerugian penurunan nilai 118 118 118 118 Allowance for impairment losses Bersih 140.203 46.496 86.537 174.417 Net Jumlah Piutang Usaha - Bersih 143.454 46.496 100.009 181.208 Net Trade Accounts Receivable b. Piutang usaha yang tidak b. Aging of trade receivables diturunkan nilainya not impaired Belum jatuh tempo 139.051 44.135 94.843 171.842 Not yet due Sudah jatuh tempo Past due 1 - 30 hari 4.403 2.308 5.166 9.105 1 - 30 days 31 - 60 hari - 53 - 261 31 - 60 days Jumlah Piutang Usaha - Bersih 143.454 46.496 100.009 181.208 Net Trade Accounts Receivable c. Berdasarkan Mata Uang c. By Currency Dolar Amerika Serikat 49.784 23.883 92.315 162.195 U.S. Dollar Rupiah 93.788 22.731 7.812 19.131 Rupiah Jumlah 143.572 46.614 100.127 181.326 Total Cadangan kerugian penurunan nilai 118 118 118 118 Allowance for impairment losses Jumlah Piutang Usaha - Bersih 143.454 46.496 100.009 181.208 Net Trade Accounts Receivable 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 fina ncial 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.