Provision for Impairment Value of Financial

PT PELABUHAN INDONESIA IV PERSERO DAN ENTITAS ANAKNYAPT PELABUHAN INDONESIA IV PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 For the Years Ended December 31, 2015 and 2014 Dinyatakan dalam Rupiah Penuh, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated Dengan Perbandingan Saldo Laporan Posisi Keuangan - pada Tanggal 1 Januari 2014 31 Desember 2013 With Comparative Balance of Statements of Financial Position - As of January 1, 2014 December 31, 2013 PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE continued Tentara Nasional Indonesia: National Military Indonesia: Angkatan laut Navy Instansi Pemerintah: Goverment Institutions: Lain - lain di bawah 100 Juta Others under 100 Million BUMNBUMD dan Entitas Anak: overment Companies and subsidiaries: PT Pertamina PT Pertamina PT Djakarta Lloyd PT Djakarta Lloyd PT Pelni PT Pelni PT Sarana Bandar Nasional PT Sarana Bandar Nasional PT Pupuk Kaltim PT Pupuk Kaltim PT Semen Tonasa PT Semen Tonasa PT Adhiguna Putra PT Adhiguna Putra PT PLN PT PLN PT Dharma Lautan Nusantara PT Dharma Lautan Nusantara Lain-lain Dibawah 100 Juta Others under 100 Million Entitas Swasta: Private Entities: PT Pertamina Trans Kontinental PT Salam Pacific Indonesia Lines PT Salam Pacific Indonesia Lines PT Serasi Shiping PT Serasi Shiping PT Tanto Inti Line PT Tanto Inti Line PT Dermaga Perkasa PT Dermaga Perkasa PT Tempuran Emas PT Tempuran Emas PT Mentari Sejati Perkasa PT Mentari Sejati Perkasa PT Meratus Line PT Meratus Line PT Bahana Utama Line PT Bahana Utama Line PT Alkan Abadi PT Alkan Abadi PT Tri Elang Jaya Maritim PT Tri Elang Jaya Maritim PT Bina Raya Indah PT Bina Raya Indah PT Kaltim Prima Coal KPC PT Kaltim Prima Coal KPC PT Dharma Lautan utama PT Dharma Lautan utama PT Samudera Indo Line PT Samudera Indo Line PT Sea Horse PT Sea Horse PT Sarana Bahtera Irja PT Sarana Bahtera Irja PT Nugraha Samudra Sejahtera PT Nugraha Samudra Sejahtera PT Kurnia M Bone PT Kurnia M Bone PT Mitra Pacific PT Mitra Pacific PT Karana Line PT Karana Line PT Tpil PT Tpil PT Wasesa Lines PT Wasesa Lines PT Asia Mandiri Lines PT Asia Mandiri Lines PT. Kuda Inti Samudera PT. Kuda Inti Samudera PT Allindo Indonesia PT Allindo Indonesia Tomawonge EMKL Tomawonge EMKL Lain-lain, dibawah 500 Juta Others, under 500 million Perorangan, dibawah 500 Juta Individualness, under 500 million KP2LN, dibawah 500 Juta KP2LN, under 500 million Jumlah 639.410.267 679.177.537 92.388.206.087 1.271.525.462 43.425.049.893 436.824.114 - 1.471.766.626 3.180.546.084 1.241.355.621 Total - 156.110.461.069 679.356.706 640.724.895 581.804.251 576.092.629 771.406.641 562.629.797 238.235.996 - 658.364.638 1.263.825.831 1.593.894.122 11.215.147.928 1.845.642.040 675.096.284 551.746.150 3.230.947.038 - 501.171.464 268.790.212 2.398.609.965 892.109.068 1.043.893.204 - 2.759.259.309 1.476.976.931 2.683.831.708 1.131.904.736 738.048.451 607.833.730 December 31, 2015 2.391.642.183 1.653.963.219 6.892.642.724 1.821.245.936 - 1.395.407.559 29.022.963.204 - 4.064.687.441 - 3.015.635.718 867.815.445 415.717.167 2.216.231.352 2.459.491.020 233.659.485 389.467.729 3.045.964.460 44.970.218 2.385.657.233 3.135.865.951 1.486.521.178 577.189.438 475.921.353 764.408.690 6.358.824.384 2.064.427.170 - 7. 7. 9.084.223.366 10.893.880.303 464.281.438 384.254.292 1.868.363.531 1.052.576.407 31 Desember 2015 31 Desember 2014 December 31, 2014 1.209.644.178 2.071.097.413 496.366.336 - 1.247.662.863 - 731.153.673 743.279.949 881.374.231 46.903.272.441 Rincian piutang usaha telah difakturkan menurut pelanggan sebagai berikut: Details of accounts receivable have been billed by customer as follows: 1.353.917.153 100 PT PELABUHAN INDONESIA IV PERSERO DAN ENTITAS ANAKNYAPT PELABUHAN INDONESIA IV PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 For the Years Ended December 31, 2015 and 2014 Dinyatakan dalam Rupiah Penuh, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated Dengan Perbandingan Saldo Laporan Posisi Keuangan - pada Tanggal 1 Januari 2014 31 Desember 2013 With Comparative Balance of Statements of Financial Position - As of January 1, 2014 December 31, 2013 PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE continued Pelayanan Terminal Petikemas Container Terminal Services Pelayanan Kapal Vessel Service Pengusahaan Tanah dan The Utilization of Land Bangunan Lainnya and Other Buildings Pelayanan Terminal Terminal Services Pengusahaan Alat-alat Exploitation Tools Kerjasama Usaha Joint Ventures Pelayanan Barang Service of Goods Dermaga Tambatan Khusus Special Port Dock Lainnya Others Saldo Awal Tahun Balance at Beginning of Year Penambahan Tahun Berjalan Provisions during the year Pemulihan atas provisi penurunan nilai Recovery of provision 814.219.231 137.294.693 17.148.560 349.139.721 84.789.325 535.910.884 342.402.369 572.098.291 31 Desember 2015 December 31, 2015 December 31, 2014 Metode roll rate digunakan untuk menghitung secara kolektif kemungkinan tak tertagihnya piutang berdasarkan periode waktu masa lalu umur piutang, kecuali untuk saldo piutang yang nyata-nyata secara individual tidak tertagih maka disisihkan seluruhnya. Pengujian atas penurunan nilai dilakukan dengan menganalisis setiap pelanggan Perseroan di setiap unit. Roll rate method is used to collective calculate the possibility of uncollectible account receivable which based on past period aging schedule, except for the real balance of individually receivable is not billed is total added to allowance for bad debts and charge to current period. Impairment test with analysing each customerclient in every units. 31 Desember 2014 December 31, 2015 December 31, 2014 Balance at Ending of Year 6.184.849.844 3.562.770.773 35.460.486.405 23.956.776.904 1.058.537.783 15.066.480.274 Jumlah Piutang usaha dijaminkan lihat catatan 22, tidak dikenakan bunga dan umumnya dikenakan syarat pembayaran selambat-lambatnya 14 hari sejak tanggal Account receivables are secured see notes 22, non- interest bearing and are generally will subject to the terms of payment at no later than 14 days from invoice date. 24.033.300 2.776.026.986 5.745.331.251 2.048.825.702 4.264.512.042 6.902.728.284 10.934.040.618 47.799.322.187 Saldo Akhir Tahun 30.334.174.343 35.460.486.405 Evaluasi terhadap bukti-bukti objektif penurunan nilai periode berjalan tidak dapat dipisahkan atas bagian yang diakui yang berasal dari periode sebelumnya. The evaluation of objective evidence of impairment value of the current period can not be separated on a recognized part derived from the previous period. Keseluruhan dari saldo penurunan nilai piutang usaha pada tanggal 31 Desember 2015 dan 2014, masing- masing sebesar Rp30.334.174.343 dan Rp35.460.486.405 dan pengaruhnya telah diakui dalam laporan laba-rugi komprehensif konsolidasi periode The overall decline in the value of accounts receivables as of December 31, 2015 and 2014, respectively Rp30,334,174,343 and Rp35,460,486,405 and influence recognized in the consolidated statement of comprehensive income for current period. Atas piutang usaha yang berasal dari pihak-pihak berelasi, Perseroan tidak melakukan penyisihan atas penurunan nilai, karena manajemen berkeyakinan jumlah piutang tersebut dapat tertagih. Trade receivables from related parties, the company did not make allowance for impairment value of the receivable is fully collectible. Manajemen berpendapat bahwa cadangan kerugian penurunan nilai piutang usaha adalah cukup untuk menutupi kemungkinan atas tidak tertagihnya piutang The management believes that the allowance for impairment losses of account receivable are adequate to cover any loss from uncollectible accounts. Perubahan atas cadangan penurunan nilai piutang usaha sebagai berikut: The changes in the allowance for impairment losses of account receivables are as follows: 31 Desember 2015 31 Desember 2014 28.110.789.899 66.122.450.428 Total 5.884.313.203 5.001.103.680 7. 7. 101