PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
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 stated6. PIUTANG USAHA, NETO lanjutan
Parts
» PT. Bayan Resources Tbk - Annual Reports
» UMUM GENERAL Basic and diluted loss per share
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas
» Klasifikasi Classification Financial assets
» Klasifikasi lanjutan Classification continued
» Pengakuan dan pengukuran Recognition and measurement
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued
» Aset tetap lanjutan Fixed assets continued
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Aset eksplorasi dan evaluasi lanjutan Properti pertambangan Mining properties
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Pinjaman Borrowings Biaya pinjaman Borrowing costs
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING CRITICAL
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
» Audit pajak lanjutan Tax audits continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» AKRUAL ACCRUALS LONG-TERM LOANS 2015 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE BEBAN PENJUALAN SELLING EXPENSES
» RELATED PARTY TRANSAKSI DAN POSISI KEUANGAN DENGAN PIHAK BERELASI lanjutan RELATED PARTY
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued PERJANJIAN PENTING,
» Jaminan reklamasi Reclamation guarantees Komitmen sewa operasi Operating lease commitments
» Komisi keagenan Agency fees Tuntutan hukum Litigation Perusahaan
» PERJANJIAN PENTING, Basic and diluted loss per share
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan
» Regulation on reclamation and post-mining
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Regulation on PERJANJIAN PENTING,
» Regulation on Peraturan iuran eksploitasi Regulation on exploitation fees
» Komitmen akuisisi KRL Acquisition commitment of KRL
» BEBAN KARYAWAN EMPLOYEE EXPENSES INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Faktor risiko keuangan lanjutan Financial risk factors continued Risiko pasar Market risk
» Faktor risiko keuangan lanjutan Financial risk factors continued i.
» Faktor risiko keuangan lanjutan Financial risk factors continued ii.
» Faktor risiko keuangan lanjutan Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan lanjutan Capital risk management continued Estimasi nilai wajar
» Estimasi nilai wajar lanjutan Fair value estimation continued
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