TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share
6. TRADE RECEIVABLES, NET 2014
2013 Pihak ketiga: Third parties: Dolar AS 44,017,845 57,989,102 US Dollars Dikurangi: provisi penurunan nilai 195,927 195,927 Less: provision for impairment Piutang usaha-pihak ketiga, bersih 43,821,918 57,793,175 Trade receivables-third parties, net Pihak berelasi: Related party: Dolar AS US Dollars - Enel Trade S.p.A. 8,256,788 5,402,043 Enel Trade S.p.A. - - PT Kariangau Power “KP” 286,561 - PT Kariangau Power “KP” - Piutang usaha - Trade receivables - pihak berelasi, bersih 8,543,349 5,402,043 related party, net Total piutang usaha 52,365,267 63,195,218 Total trade receivable Persentase piutang usaha - Percentage of trade pihak berelasi, bersih receivables - related party, terhadap jumlah aset 0.74 0.34 net to total assets Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut: Aging analysis of trade receivables net off provisions is as follows: 2014 2013 Lancar 48,418,778 36,073,650 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 1,991,197 25,478,344 1 - 30 days 31 - 90 hari 331,857 170,404 31 - 90 days 90 hari 1,623,435 1,472,820 90 days 52,365,267 63,195,218 Pada tanggal 31 Desember 2014, piutang usaha sebesar AS195.927 telah lewat jatuh tempo lebih dari 90 hari 2013: AS195.927 mengalami penurunan nilai dan telah diprovisikan. As at 31 December 2014, trade receivables of US195,927 were overdue for more than 90 days 2013: US195,927 were impaired and provision has been accounted for. Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of trade receivables are as follows: 2014 2013 Pada awal tahun 195,927 393,626 At beginning of the year Provisi yang dibalik - 197,699 Reversal of provision Pada akhir tahun 195,927 195,927 At the end of the year lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 158 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 545 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 6. PIUTANG USAHA, NETO lanjutan6. TRADE RECEIVABLES, NET continued
Parts
» Soedjoko Tirtosoekotjo Soedjoko Tirtosoekotjo
» Soedjoko Tirtosoekotjo Direktur Independen
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang usaha dan piutang non-usaha
» Klasifikasi Classification Aset keuangan Financial assets
» Klasifikasi lanjutan Classification continued Pengakuan dan pengukuran Recognition and measurement
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid expenses Aset tetap Fixed assets
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya pinjaman Borrowing costs
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING ESTIMATES AND
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS 2014
» TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share
» TRADE RECEIVABLES, NET continued PIUTANG NON-USAHA
» Income tax benefit continued
» Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets
» INVENTORIES, NET ADVANCES AND PREPAID EXPENSES 2014
» FIXED ASSETS continued Basic and diluted loss per share
» EXPLORATION AND EVALUATION ASSETS MINING PROPERTIES
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUAL EXPENSES 2014 LONG-TERM LOANS 2014 LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES EMPLOYEE BENEFITS LIABILITIES continued
» COST OF REVENUE 2014 BEBAN PENJUALAN SELLING EXPENSES
» Mining services contracts RELATED PARTY TRANSACTIONS continued 2014
» Cooperation agreement DPP Kontrak jasa bongkar muat batubara Coal handling services contracts
» Perjanjian pengangkutan batubara Barging agreement Komisi keagenan Agency fees
» Tuntutan hukum Litigation RELATED PARTY TRANSACTIONS continued 2014
» Tuntutan hukum lanjutan Litigation continued
» Litigation continued KRL lanjutan Perjanjian pengiriman dan pengangkutan
» Perjanjian penjualan batubara Coal sales agreements Capital commitments Perusahaan
» Fasilitas bank Bank facilities
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Regulation on reclamation and post-mining Regulation on reclamation and post-mining
» Peraturan harga patokan batubara Regulation on benchmark coal price Regulation on benchmark coal
» Regulation on benchmark coal Peraturan iuran eksploitasi Regulation on exploitation fees
» Registered coal exporters RELATED PARTY TRANSACTIONS continued 2014
» Komitmen akuisisi KRL RELATED PARTY TRANSACTIONS continued 2014
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Capital risk management continued
» Fair value estimation continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» GOING CONCERN sampai dengan 1 Januari 2015. On 18 October 2013, the Company entered into a
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