PIUTANG USAHA, NETO TRADE RECEIVABLES, NET

Laporan Tahunan 2015 | Annual Report 2015 173 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated

6. PIUTANG USAHA, NETO

6. TRADE RECEIVABLES, NET

2015 2014 Pihak ketiga: Third parties: Dolar AS 54,097,126 44,017,845 US Dollars Dikurangi: provisi penurunan nilai 195,927 195,927 Less: provision for impairment Piutang usaha - pihak ketiga, neto 53,901,199 43,821,918 Trade receivables - third parties, net Pihak berelasi: Related party: Dolar AS - PT Kariangau Power “KP” 2,171,003 286,561 PT Kariangau Power “KP” - - Bayan International Pte.Ltd “BI” 261,975 - Bayan International Pte. Ltd. “BI” - - Enel Trade S.p.A. - 8,256,788 Enel Trade S.p.A. - Piutang usaha - Trade receivables - pihak berelasi, neto 2,432,978 8,543,349 related party, net Total piutang usaha 56,334,177 52,365,267 Total trade receivables Persentase piutang usaha - Percentage of trade pihak berelasi, neto receivables - related party, terhadap jumlah aset 0.26 0.74 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 of provisions is as follows: 2015 2014 Lancar 44,690,303 48,418,778 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 1,750,511 1,991,197 1 - 30 days 31 - 90 hari 3,039,075 331,857 31 - 90 days 90 hari 6,854,288 1,623,435 90 days 56,334,177 52,365,267 Pada tanggal 31 Desember 2015, piutang usaha sebesar AS195.927 telah lewat jatuh tempo lebih dari 90 hari 2014: AS195.927 mengalami penurunan nilai dan telah diprovisikan. As at 31 December 2015, trade receivables of US195,927 overdue for more than 90 days 2014: US195,927 were impaired and a 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: 2015 2014 Pada awal tahun 195,927 195,927 At beginning of the year Provisi yang dibalik - - Reversal of provision Pada akhir tahun 195,927 195,927 At the end of the year PT Bayan Resources Tbk 174 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated

6. PIUTANG USAHA, NETO lanjutan