Sumber Ketidakpastian Estimasi dan Pertimbangan Akuntansi yang Penting

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp PT Pacivica Wildan Hutama -- -- 3,146,000,000 -- Eling Purwoko -- -- 2,663,400,000 1,843,200,000 Imawan Sutanto -- -- 2,656,000,000 -- Wiguna Motor -- -- 2,337,855,714 -- TGP MOTOR -- -- 2,156,441,220 1,200,015,190 PT Bima Nusantara Mitrautama -- -- 2,089,000,000 -- PT Bintang Sidoraya -- -- 2,028,924,000 -- Tutuk Kurniawan -- -- 1,950,400,000 -- Kosti Semarang -- -- 1,595,000,000 -- Solo Sentra Taxi -- -- 1,484,616,000 -- Veronica -- -- 1,477,622,961 -- Sugeng Motor -- -- 1,384,196,096 -- Judi Setiawan Hambali -- -- 1,305,000,000 -- PT Restu Intan Armada -- -- 1,228,948,000 -- PT Graha Artha -- -- 1,203,360,000 -- PT Pusaka Prima Transport -- -- 1,187,000,000 -- PT Alloy Mitra Ersada -- -- 1,100,160,000 7,473,500,000 PT Wikamatra Bina Usaha -- -- -- 6,433,799,000 PT Toyota Astra Financial Service -- -- -- 2,131,300,000 PT Mitra Pinasthika Mustika Rent -- -- -- 3,532,100,000 PT Agung Concern -- -- -- 1,366,680,000 Pemerintah Provinsi Jawa Tengah -- -- -- 6,929,704,865 PT Satria Express Perdana -- -- -- 6,623,400,000 Sekretariat Dewan Provinsi Jawa Tengah -- -- -- 4,565,331,825 PT Pusaka Prima Transport -- -- -- 3,340,199,945 Subekti Yudha P -- -- -- 3,140,320,000 Kosti Semarang -- -- -- 2,234,000,000 CV Cahaya Indra Laksana -- -- -- 2,178,000,000 Lulus Sutrisno -- -- -- 1,593,700,000 Koperasi Karyawan PLN Sektor Semarang -- -- -- 1,481,230,000 Judi Setiawan Hambali -- -- -- 1,305,000,000 Wiguna Motor -- -- -- 1,047,345,804 Lain-lainOthers Di bawahBelow Rp1.000.000.000 312,032,356,941 294,124,500,998 281,678,627,627 275,908,044,585 DikurangiLess: Penurunan Kerugian Penurunan Nilai Allowance for Impairment Losses 4,069,792,761 3,788,344,943 2,981,842,972 2,366,301,358 Sub Total 363,900,066,400 353,261,690,813 354,878,163,600 381,936,111,158 Total 404,947,428,916 397,107,611,071 389,538,694,631 394,128,037,664 Rincian umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Belum Jatuh TempoNot Yet Overdue 133,412,245,411 285,746,814,749 263,341,902,589 290,737,520,765 Jatuh TempoOverdue 1 - 30 hari1 - 30 days 229,367,643,407 86,950,984,940 96,727,349,343 79,793,301,595 31 - 60 hari31 - 60 days 21,360,802,331 13,242,794,302 19,589,977,633 15,444,318,373 61 - 90 hari61 - 90 days 10,042,594,110 5,561,087,009 4,542,423,851 6,946,306,061 lebih dari 90 harimore than 90 days 14,833,936,418 9,394,275,014 8,318,884,187 3,572,892,228 409,017,221,677 400,895,956,014 392,520,537,603 396,494,339,022 Cadangan Kerugian Penurunan Nilai Allowance for Impairment Losses 4,069,792,761 3,788,344,943 2,981,842,972 2,366,301,358 Total - Bersih 404,947,428,916 397,107,611,071 389,538,694,631 394,128,037,664 385