INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS

Assuring the Move Into Next Level 472 Business Development Report Management Reports Company Information Information For Investors Operational Review PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 59 - Pada 31 Desember 2014 dan 2013, sebesar 93 dan 92 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 Rp3.085.178.927 dan Rp4.071.320.156. As of December 31, 2014 and 2013, 93 and 92 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 Rp3,085,178,927 and Rp4,071,320,156, 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. 8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES 2014 2013 Pihak ketiga 114.771.309 78.346.318 Third parties Dikurangi: Less: Cadangan penurunan nilai 10.968.743 4.671.914 Allowance for impairment losses 103.802.566 73.674.404 Pihak berelasi 27.933.789 17.939.190 Related parties Dikurangi: Less: Cadangan penurunan nilai 427.104 660.330 Allowance for impairment losses 27.506.685 17.278.860 Jumlah 131.309.251 90.953.264 Total Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. Mutasi cadangan penurunan nilai piutang lain-lain adalah sebagai berikut: The movements in the allowance for impairment losses of other receivables is as follows: 2014 2013 Saldo awal 5.332.244 5.144.312 Beginning balance Penambahan 6.063.603 187.932 Addition Saldo akhir 11.395.847 5.332.244 Ending balance Berdasarkan hasil reviu keadaan akun piutang lain- lain masing-masing debitur pada akhir periode pelaporan, manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang lain-lain. Based on a review of the status of the individual other receivable accounts at the end of reporting period, management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from uncollectible other receivables. Assuring the Move Into Next Level 473 Corporate Governance Implementation Report Corporate Social Responsibility Report Corporate Data Management Discussion and Analysis Financial Statements PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 58 - 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: 2014 2013 Saldo awal 70.142.933 58.413.017 Beginning balance Penambahan 2.397.826 11.729.916 Addition Saldo akhir 72.540.759 70.142.933 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. Umur piutang usaha yang diturunkan nilainya: Age of impaired trade receivables: 2014 2013 Lewat jatuh tempo: Overdue: 1 - 45 hari 2.130.921 1.205.978 1 - 45 days 46 - 135 hari 1.253.911 - 46 - 135 days 136 - 365 hari 1.572.322 5.440.466 136 - 365 days Lebih dari 365 hari 67.583.605 63.496.489 Over 365 days Jumlah 72.540.759 70.142.933 Total Umur piutang usaha yang telah lewat jatuh tempo tetapi belum diturunkan nilainya: Age of past due but not impaired trade receivables: 2014 2013 Lewat jatuh tempo: Overdue: 1 - 45 hari 263.307.194 203.962.687 1 - 45 days 46 - 135 hari 62.400.029 24.458.047 46 - 135 days 136 - 365 hari 19.796.913 31.770.800 136 - 365 days Lebih dari 365 hari 22.996.762 25.922.650 Over 365 days Jumlah 368.500.898 286.114.184 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.