CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
51
5. KAS Lanjutan 5. CASH Continued
30 Juni 31 Desember
June 30, December 31,
2014 2013
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 36.782.302
26.240.946 PT Bank CIMB Niaga Tbk
PT Bank Internasional Indonesia Tbk 31.856.862
8.670.690 PT Bank Internasional Indonesia Tbk
PT Bank Mandiri Persero Tbk 21.859.333
4.992.038 PT Bank Mandiri Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 3.728.338
776.728 Persero Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Barat 459.082
3.792.743 Sumatera Barat
PT Bank ICBC Indonesia 317.285
428.514 PT Bank ICBC Indonesia
PT Bank DBS Indonesia 253.859
3.529.194 PT Bank DBS Indonesia
PT Bank Capital Indonesia Tbk 173.661
329.285 PT Bank Capital Indonesia Tbk
PT Bank Central Asia Tbk 166.223
166.223 PT Bank Central Asia Tbk
PT Bank Permata Tbk 101.966
101.953 PT Bank Permata Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 100.179
3.261.721 Persero Tbk
PT Bank Mestika Dharma 97.903
803.276 PT Bank Mestika Dharma
PT Bank Sinarmas Tbk 50.024
- PT Bank Sinarmas Tbk
PT Bank Muamalat Indonesia Tbk 21.291
21.291 PT Bank Muamalat Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Bengkulu 16.484
233.586 Bengkulu
PT Bank Sumut 7.022
7.067 PT Bank Sumut
PT Bank ANZ Indonesia 1.541
1.577 PT Bank ANZ Indonesia
PT Bank Bukopin Tbk 725
980 PT Bank Bukopin Tbk
PT Bank Jabar Syariah -
51.337 PT Bank Jabar Syariah
Total kas di bank 117.462.679
116.442.177 Total cash in banks
Total 117.931.445
117.017.409 Total
Pada tanggal 30 Juni 2014 dan 31 Desember 2013, Kelompok Usaha tidak memiliki kas di bank yang
ditempatkan dengan pihak berelasi. As of June 30, 2014 and December 31, 2013, the Group
has no cash in banks placed with related parties.
6. PIUTANG USAHA 6. TRADE RECEIVABLES
Akun ini terdiri dari: This account consists of:
a. Pihak ketiga a. Third parties
30 Juni 31 Desember
June 30, December 31,
2014 2013
Dolar Amerika Serikat United States Dollar
PT Sri Sumatera Sejahtera 12.378.959
18.468.188 PT Sri Sumatera Sejahtera
Spectrum International Pte Ltd Singapore 11.379.287
- Spectrum International Pte Ltd Singapore
Welcome Trading Co, Pte., Ltd, 10.305.206
19.089.440 Welcome Trading Co, Pte., Ltd,
Lain-lain masing-masing Others each below
di bawah Rp 10 miliar 64.256.100
102.787.411 Rp 10 billion
Sub-total 98.319.552
140.345.039 Sub-total
Dikurangi penyisihan kerugian Less allowance for impairment
penurunan nilai 24.527.376
24.527.376 losses
Dolar Amerika Serikat - Neto 73.792.176
115.817.663 United States Dollar - Net
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
52
6. PIUTANG USAHA Lanjutan 6. TRADE RECEIVABLES Continued
30 Juni 31 Desember
June 30, December 31,
2014 2013
Rupiah Rupiah
PT Intan Surya Pratama 315.257.158
314.435.188 PT Intan Surya Pratama
PT Kana Jaya Mandiri 26.416.536
25.242.713 PT Kana Jaya Mandiri
PT Garuda Mas Perkasa Medan 17.299.195
10.231.114 PT Garuda Mas Perkasa Medan
Lain-lain masing-masing Others each below
di bawah Rp 10 miliar 112.726.749
42.265.624 Rp 10 billion
Sub-total 471.699.638
392.174.639 Sub-total
Dikurangi penyisihan kerugian Less allowance for impairment
penurunan nilai 353.484.819
353.484.819 losses
Rupiah - Neto 118.214.819
38.689.820 Rupiah - Net
Piutang Usaha Trade Receivables
Pihak Ketiga - Neto 192.006.995
154.507.483 Third Parties - Net
Analisis umur piutang usaha dari pihak ketiga adalah sebagai berikut:
The aging analysis of trade receivables from third parties is as follows:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Sampai dengan 30 hari 33.373.762
17.377.238 Up to 30 days
31 hari sampai 60 hari 894.589
3.903.462 31 days to 60 days
61 hari sampai 90 hari 240.330
5.595.665 61 days to 90 days
Lebih dari 90 hari 535.510.509
505.643.313 More than 90 days
Total 570.019.190
532.519.678 Total
Dikurangi penyisihan Less allowance
kerugian penurunan nilai 378.012.195
378.012.195 for impairment losses
Neto 192.006.995
154.507.483 Net
Mutasi cadangan kerugian penurunan nilai piutang yang seluruhnya berdasarkan penilaian secara
individual adalah sebagai berikut: The movement in allowance for impairment losses on
trade receivables which was based on individual assessment is as follows:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Saldo awal 378.012.195
6.101.898 Beginning balance
Penambahan penyisihan kerugian Additional allowance for impairment
penurunan pada periodetahun berjalan -
371.910.297 losses during the periodyear
Saldo Akhir 378.012.195
378.012.195 Ending Balance
Manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai piutang cukup untuk menutup
kemungkinan kerugian tidak tertagihnya piutang usaha.
The management of the Group believes that the allowance for impairment losses on receivables is
adequate to cover any possible losses on uncollectible trade receivables.