TRADE RECEIVABLES FinRpt TW3 SMGR LK SMI 30 Sept 2015
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 56 - Umur piutang usaha adalah sebagai berikut:
The aging of trade receivables is as follows:
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Lancar 3.056.341.659
2.932.746.406 Current
Lewat jatuh tempo: Overdue:
1 - 45 hari 318.633.893
265.438.115 1 - 45 days
46 - 135 hari 238.035.547
63.653.940 46 - 135 days
136 - 365 hari 98.960.686
21.369.235 136 - 365 days
Lebih dari 365 hari 97.087.261
90.580.367 Over 365 days
3.809.059.046 3.373.788.063
Dikurangi: Less:
Cadangan penurunan nilai 85.883.911
72.540.759 Allowance for impairment losses
Jumlah 3.723.175.135
3.301.247.304 Total
Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode
pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada
perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan.
Trade receivables disclosed above include amounts that are past due at the end of the
reporting period for which the Group has not recognized an allowance for impairment losses
because there has not been a significant change in credit quality and the amounts are still considered
recoverable. Mutasi cadangan penurunan nilai piutang adalah
sebagai berikut: The movements in the provision for impairment of
receivables is as follows:
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Saldo awal 72.540.759
70.142.933 Beginning balance
Penambahan 13.343.152
2.397.826 Addition
Saldo akhir 85.883.911
72.540.759 Ending balance
Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam
kualitas kredit dari piutang usaha dari tanggal awalnya kredit diberikan sampai dengan akhir
periode pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak
saling berhubungan. In determining the recoverability of a trade
receivable, the Group considers any change in the credit quality of the trade receivable from the date
credit was initially granted up to the end of the reporting period. The concentration of credit risk is
limited as the customer base is large and unrelated.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 57 - Umur piutang usaha yang diturunkan nilainya:
Age of impaired trade receivables:
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Lewat jatuh tempo: Overdue:
1 - 45 hari 2.130.921
2.130.921 1 - 45 days
46 - 135 hari 1.253.911
1.253.911 46 - 135 days
136 - 365 hari 2.692.615
1.572.322 136 - 365 days
Lebih dari 365 hari 79.806.464
67.583.605 Over 365 days
Jumlah 85.883.911
72.540.759 Total
Umur piutang usaha yang telah lewat jatuh tempo tetapi belum diturunkan nilainya:
Age of past due but not impaired trade receivables:
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Lewat jatuh tempo: Overdue:
1 - 45 hari 316.502.972
263.307.194 1 - 45 days
46 - 135 hari 236.781.636
62.400.029 46 - 135 days
136 - 365 hari 96.268.071
19.796.913 136 - 365 days
Lebih dari 365 hari 17.280.797
22.996.762 Over 365 days
Jumlah 666.833.476
368.500.898 Total
Berdasarkan hasil reviu keadaan piutang masing- masing pelanggan pada akhir periode pelaporan,
manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup
kemungkinan kerugian atas tidak tertagihnya piutang usaha.
Based on a review of the status of the individual receivable accounts at end of reporting period, the
management of the Group believes that the allowance for impairment losses is adequate to
cover possible
losses from
uncollectible receivables.
Pada 30 September 2015 dan 31 Desember 2014, sebesar 92 dan 93 piutang usaha dijamin
dengan jaminan berupa bank garansi, deposito berjangka, asuransi kredit, dan harta berwujud
tanah, bangunan dan kendaraan bermotor oleh pelanggan dengan nilai wajar masing-masing
sebesar Rp3.427.746.856 dan Rp3.085.178.927. As of June 30, 2015 and December 31, 2014, 92
and 93 of trade receivables is collateralized by bank guarantees, time deposits, credit insurance,
and tangible assets land, buildings and vehicles by the customers with total fair value amounting to
Rp3,427,746,856 and
Rp3,085,178,927, respectively.
Manajemen berpendapat bahwa piutang usaha yang telah jatuh tempo tetapi belum diturunkan nilainya
memiliki kualitas kredit yang baik. Management believes that trade receivables that
are past due but not impaired have good credit quality.
Piutang usaha tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-cash loan dan fasilitas
kredit investasi Catatan 20. Certain trade receivables are used as collateral for
non-cash loan facilities and credit investment facilities Note 20.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 58 - 8. PIUTANG LAIN-LAIN