PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT
31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal-
tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND
SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014
And Three Months Period ended March 31, 2015 and 2014
Expressed in United States Dollar, unless otherwise stated
54
5. PIUTANG USAHA lanjutan 5. TRADE RECEIVABLES continued
Kelompok Usaha tidak menyediakan penyisihan kerugian penurunan nilai untuk piutang dari pihak
ketiga dikarenakan manajemen berkeyakinan bahwa seluruh piutang usaha tersebut dapat
tertagih. The Group did not provide an allowance for
impairment losses on receivables from third parties as management believes that such receivables are
fully collectible.
Kelompok Usaha mencatat penyisihan kerugian penurunan nilai piutang dari pihak berelasi pada
tanggal 31 Maret 2015 dan 31 Desember 2014 karena pihak berelasi tersebut saat ini dalam
keadaan kesulitan keuangan. The Group recognized allowance for impairment
losses of receivable from a related party as of March 31, 2015 and December 31, 2014 which is
currently in financial difficulties.
Perubahan saldo penyisihan atas penurunan nilai adalah sebagai berikut:
The movements in the balance of allowance for
impairment are as follows:
31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014
Saldo awal periode 1.736.129
1.157.419 Balance at beginning of period
Penyisihan periode berjalan -
578.710 Allowance for the period
Saldo akhir periode 1.736.129
1.736.129 Balance at end of period
Berdasarkan hasil penelaahan atas masing-masing akun piutang usaha, manajemen berkeyakinan
bahwa nilai penyisihan penurunan nilai telah memadai untuk menutup kemungkinan kerugian
atas tidak tertagihnya piutang. Based on a review of the status of the individual
trade receivable accounts, management believes that the allowance for impairment losses is
adequate to cover possible losses from the non- collection of the accounts.
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014
Aset lancar Current Assets
Pihak ketiga Third parties
PT Baraventura Pratama 2.940.888
2.940.888 PT Baraventura Pratama
Bpk. Roby Budi Prakoso 2.368.884
2.372.089 Mr. Roby Budi Prakoso
Lain-lain 977.179
655.038 Others
Sub - total 6.286.951
5.968.015 Sub - total
Aset tidak lancar Non-current Assets
Pihak berelasi Catatan 35b 30.568.992
30.519.438 Related parties Note 35b
Dikurangi: Less:
Penyisihan atas penurunan nilai Allowance for individual
secara individual 891.677
891.677 impairment losses
Sub - total 29.677.315
29.627.761 Sub - total
Total 35.964.266
35.595.776 Total
Saldo piutang Bpk. Roby Budi Prakoso, pemegang saham non-pengendali dan PT Baraventura
Pratama terdiri dari pinjaman yang diberikan entitas anak yang jatuh tempo pada Desember 2015.
Receivable balances of Mr. Roby Budi Prakoso, non-controlling shareholder and PT Baraventura
Pratama and consist of borrowings provided by a subsidiary, which will be due in December 2015.
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT
31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal-
tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND
SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014
And Three Months Period ended March 31, 2015 and 2014
Expressed in United States Dollar, unless otherwise stated
55 6. PIUTANG LAIN-LAIN lanjutan