Piutang Usaha Trade Accounts Receivable

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 50 - b. Berdasarkan Umur b. By Age 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Pihak berelasi Catatan 39 Related parties Note 39 Belum jatuh tempo dan tidak mengalami penurunan nilai 2.632.379.107 8.073.106.916 Not past due and unimpaired Jatuh tempo namun tidak mengalami penurunan nilai Past due but unimpaired 1 - 30 hari 119.699.010 209.960.220 1 - 30 days 31 - 60 hari 223.936.990 3.616.160 31 - 60 days 61 - 90 hari 31.870.080 285.000 61 - 90 days 91 - 120 hari 32.131.800 180.000 91 - 120 days 120 hari 35.923.630 36.882.630 More than 120 days Jumlah 3.075.940.617 8.324.030.926 Subtotal Pihak ketiga Third parties Belum jatuh tempo dan mengalami penurunan nilai 56.459.912.831 120.328.402.968 Not past due and impaired Jatuh tempo dan mengalami penurunan nilai Past due and impaired 1 - 30 hari 7.132.363.019 3.716.434.819 1 - 30 days 31 - 60 hari 1.398.813.338 2.151.237.591 31 - 60 days 61 - 90 hari 1.153.728.268 929.492.026 61 - 90 days 91 - 120 hari 298.364.641 748.484.941 91 - 120 days 120 hari 5.971.527.550 5.520.366.636 More than 120 days Jumlah 72.414.709.647 133.394.418.981 Subtotal Jumlah 75.490.650.264 141.718.449.907 Total c. Berdasarkan Mata Uang c. By Currency 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Rupiah 116.288.919.217 183.420.891.554 Rupiah Dolar Amerika Serikat Catatan 40 3.034.566.431 2.715.958.824 U.S. Dollar Note 40 Jumlah 119.323.485.648 186.136.850.378 Total Cadangan kerugian penurunan nilai 43.832.835.384 44.418.400.471 Allowance for impairment loss Bersih 75.490.650.264 141.718.449.907 Net PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 51 - Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut: The changes in allowance for impairment follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Saldo awal Beginning balance Perusahaan 32.378.187.229 33.544.615.080 Company Entitas anak 12.040.213.242 12.234.399.234 Subsidiary Penambahan catatan 33 Additions note 33 Perusahaan - - Company Entitas anak - 100.000.000 Subsidiary Penghapusan Write-off Perusahaan 552.008.375 1.166.427.851 Company Entitas anak 33.556.712 294.185.992 Subsidiary Saldo akhir 43.832.835.384 44.418.400.471 Ending balance Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai piutang adalah cukup untuk menutup kerugian yang mungkin timbul akibat tidak tertagihnya piutang usaha. Management believes that the allowance for impairment is adequate to cover possible losses which might arise from uncollectible trade accounts receivable. Manajemen juga berpendapat bahwa tidak terdapat risiko yang terkonsentrasi secara signifikan atas piutang usaha pihak ketiga. Management believes that there are no significant concentrations of credit risk on trade accounts receivable from third parties. Pada tanggal 31 Maret 2017 dan 31 Desember 2016, piutang usaha Entitas anak digunakan sebagai jaminan atas perolehan pinjaman dari China Development Bank adalah masing-masing sebesar Rp 442.376.233.943 dan Rp 334.231.005.884 Catatan 20. As of March 31, 2017 and December 31, 2016, trade accounts receivable of the subsidiary amounting to Rp 442,376,233,943 and Rp 334,231,005,884, respectively, are used as collateral for the loan obtained from China Development Bank Note 20.

6. Persediaan

6. Inventories

31 Maret 2017 31 Desember 2016 March 31, 2017 D ecember 31, 2016 Telepon genggam dan aksesoris 435.901. 755.990 308.149.788.408 Handsets and accessories Kartu perdana dan voucher pulsa isi ulang 12.681. 997.316 15.531.538.633 Starter packs and vouchers Jumlah 448.583. 753.306 323.681.327.041 Total Cadangan kerugian penurunan nilai persediaan 29.887. 636.470 29.887.636.470 Allowance for decline in value Bersih 418.696. 116.836 293.793.690.571 Net PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 52 - Mutasi cadangan kerugian penurunan nilai persediaan adalah sebagai berikut: The changes in allowance for decline in value of inventories follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Saldo awal tahun 29.887.636.470 21.055.505.087 Balance at the beginning of the year Penambahan - 9.462.531.576 Provision Penghapusan - 630.400.193 Write-off Saldo akhir tahun 29.887.636.470 29.887.636.470 Balance at the end of the year Manajemen berpendapat bahwa cadangan kerugian penurunan nilai persediaan tersebut adalah cukup untuk menutup kerugian yang mungkin timbul. Management believes that the allowance for decline in value of inventories is adequate to cover possible losses on decline in value of inventories. Biaya pembelian persediaan diakui sebagai