MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
c. Credit risk
Eksposur maksimum Grup terhadap risiko kredit adalah senilai dengan jumlah tercatat dari setiap aset keuangan. The Group’s maximum exposure to credit risk is equal to the carrying amount of each financial assets. Risiko kredit utama yang dihadapi oleh Grup berasal dari kredit yang diberikan kepada pelanggan. Untuk meringankan risiko ini, ada kebijakan untuk memastikan penjualan jasaproduk hanya dibuat kepada pelanggan yang dapat dipercaya dan terbukti mempunyai rekam jejak atau sejarah kredit yang baik. Ini merupakan kebijakan Grup dimana semua pelanggan yang akan melakukan pembelian jasaproduk secara kredit harus melalui prosedur verifikasi kredit. Untuk pendapatan, Grup memberikan jangka waktu kredit dari faktur yang diterbitkan. Sebagai tambahan, saldo piutang dipantau secara terus menerus untuk mengurangi kemungkinan piutang yang tidak tertagih. The main credit risk faced by the Group arises from the credit granted to its customers. To mitigate this risk, it has policies in place to ensure that sales of servicesproducts are made only to creditworthy customers with proven track records or good credit history. It is the Group’s policy that all customers who wish to trade servicesproducts on credit are subject to credit verification procedures. For revenues, the Group may grant its customers credit terms from the issue of invoices. In addition, receivables balances are monitored on an ongoing basis to reduce exposure to bad debts. Tabel berikut menyajikan analisis umur piutang usaha. The following table presents the aging analysis of trade receivables. 31 Maret 31 Desember March 31, December 31, 2017 2016 Belum jatuh tempo dan tidak mengalami penurunan nilai 512.855 465.473 Neither overdue nor impaired Lewat jatuh tempo tetapi tidak mengalami penurunan nilai Overdue but not impaired 1-30 hari 148.144 84.970 1-30 days 31-60 hari 12.344 57.814 31-60 days 61-150 hari 6.515 54.660 61-150 days Lebih dari 150 hari 20.641 50.922 Over 150 days Mengalami penurunan nilai 130.202 130.947 Impaired Total 830.701 844.786 Total Penyisihan penurunan nilai 130.202 130.901 Allowance for impairment Neto 700.499 713.885 Net Risiko piutang usaha yang belum jatuh tempo dan tidak mengalami penurunan nilai untuk mengalami penurunan nilai adalah kecil karena debitur memiliki rekam jejak yang baik dengan Grup. The risk of trade receivables that are neither overdue nor impaired becoming impaired is low as the parties have a good track record with the Group. Tergantung pada penilaian Grup, penyisihan khusus mungkin dibuat jika piutang dianggap tidak tertagih. Depending on the Group’s assessment, specific allowance may be made if a receivable was deemed uncollectible. Aset keuangan tidak lancar lainnya tertentu mengalami penurunan nilai yaitu terkait dengan efek perubahan nilai waktu uang atas klaim deposito ke Bank Mega Catatan 10 dan 31a. Certain other non-current financial assets have been impaired related to the impact of time value of money from claim of deposits to Bank Mega Notes 10 and 31a. are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 100 35. MANAJEMEN RISIKO KEUANGAN lanjutan 35. FINANCIAL RISK MANAGEMENT continuedParts
» Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Dewan Komisaris, Direksi, Komite Audit dan karyawan lanjutan
» Entitas anak lanjutan Subsidiaries continued
» Penerbitan laporan keuangan konsolidasian Issuance of consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investasi pada ventura bersama Investment in joint ventures
» Business combination SUMMARY OF
» Business combination continued SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan
» Persediaan Inventories SUMMARY OF
» Aset takberwujud Intangible assets Sewa Lease
» Properti investasi Investment property
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Provisi Provision SUMMARY OF
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF
» Segmen operasi Operating segments
» Operating segments continued SUMMARY OF
» Laba per saham Earnings per share
» Biaya emisi saham Shares issuance cost
» Penerapan standar akuntansi baru Adoption of new accounting standards
» Pertimbangan Judgements PERTIMBANGAN, ESTIMASI
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» UANG MUKA ADVANCES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» ASET KEUANGAN TIDAK LANCAR LAINNYA lanjutan
» OTHER NON-CURRENT FINANCIAL ASSETS continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» PT Bank ANZ PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Mizuho Indonesia “Mizuho”
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan lanjutan Deferred tax assets continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta ANZ ANZ
» PT Bank BNI Syariah “BNI Syariah”
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Program imbalan pensiun Pension benefits plan
» IMBALAN KERJA lanjutan Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Program pensiun iuran pasti lanjutan Defined contribution pension plan continued
» Additional paid-in capital EKUITAS YANG
» Dividen dan cadangan umum Dividend and general reserve
» Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Perjanjian kerja sama Cooperation agreement
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments PERJANJIAN PENTING,
» Fasilitas penjaminan bank Bank guarantee facilities
» RELATED PARTIES INFORMATION continued INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» Interest rate risk MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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