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.
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