TRADE ACCOUNTS RECEIVABLE 2013 03 9M13 MBSS FS 30Sep2013

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 36 - 30 September 31 Desember September 30, December 31, 2013 2012 USD USD c Berdasarkan mata uang c By currency Dollar Amerika Serikat 27.299.328 28.715.218 U.S. Dollar Rupiah 1.112.771 888.698 Rupiah Dollar Singapura 13.485 13.867 Singapore Dollar Jumlah 28.425.584 29.617.783 Total Cadangan kerugian Allowance for penurunan nilai 1.038.238 1.035.955 impairment losses Jumlah 27.387.346 28.581.828 Total Umur piutang usaha yang sudah jatuh tempo tapi nilainya tidak diturunkan adalah sebagai berikut: Aging of trade accounts receivable that are past due but not impaired are as follows: 30 September 31 Desember September 30, December 31, 2013 2012 USD USD Sudah jatuh tempo Past due 1 - 30 hari 2.186.208 4.908.333 1 - 30 days 31 - 60 hari 1.288.147 1.511.606 31 - 60 days 61 - 90 hari 402.819 174.545 61 - 90 days Diatas 90 hari 1.372.864 291.859 Over 90 days Jumlah 5.250.038 6.886.343 Total 30 September 31 Desember September 30, December 31, 2013 2012 USD USD Mutasi cadangan kerugian Changes in allowance for penurunan nilai: impairment losses: Saldo awal periode 1.035.955 1.034.073 Balance at beginning of period Selisih kurs atas cadangan kerugian Exchange difference on allowance penurunan nilai 2.283 1.882 for impairment losses Saldo akhir periode 1.038.238 1.035.955 Balance at end of period Umur piutang usaha yang nilainya telah diturunkan adalah sebagai berikut: Aging of impaired trade receivables is as follows: 30 September 31 Desember September 30, December 31, 2013 2012 USD USD 1 - 30 hari - - 1 - 30 days 31 - 60 hari - - 31 - 60 days 61 - 90 hari - - 61 - 90 days Diatas 90 hari 1.038.238 1.035.955 Over 90 days Jumlah 1.038.238 1.035.955 Total PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 37 - Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang pihak ketiga adalah cukup. Management believes that the allowance for impairment losses from third parties is adequate. Cadangan kerugian penurunan nilai terhadap piutang pihak berelasi tidak dibentuk karena manajemen berpendapat seluruh piutang tersebut dapat ditagih. No allowance for impairment losses was provided on receivables from related parties as management believes that such receivable are fully collectible. Manajemen Grup telah menjaminkan piutang usaha atas pinjaman bank jangka panjang Catatan 13 dan 18. The Group’s management have pledged its accounts receivable as collateral for long-term bank loan Notes 13 and 18.

7. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA

7. OTHER ACCOUNT RECEIVABLES TO THIRD

PARTIES 30 September 31 Desember September 30, December 31, 2013 2012 USD USD PT Dian Perkasa Shipyard 506.329 608.066 PT Dian Perkasa Shipyard Karyawan 23.672 30.791 Employees Lain-lain 198.018 115.869 Others Jumlah 728.019 754.726 Total Piutang lain-lain dari PT Dian Perkasa Shipyard, merupakan piutang kepada pemegang saham minoritas PT Mitra Jaya Offshore. Other account receivables from PT Dian Perkasa Shipyard, represents a receivable to minority shareholder of PT Mitra Jaya Offshore. Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang lain-lain tidak diperlukan karena manajemen berpendapat seluruh piutang dapat ditagih. Management believes that all other receivables are collectible therefore no allowance for doubtful accounts has been provided.

8. PERSEDIAAN

8. INVENTORIES

30 September 31 Desember September 30, December 31, 2013 2012 USD USD Bahan bakar 2.292.596 1.980.225 Fuel Suku cadang 1.951.206 1.617.118 Spareparts Jumlah 4.243.802 3.597.343 Total Manajemen berkeyakinan tidak terdapat penurunan nilai persediaan. Management believes that there is no decline in the value of inventories. Pada tanggal 30 September 2013 dan 31 Desember 2012, tidak ada persediaan yang digunakan sebagai jaminan atas pinjaman bank. As of September 30, 2013 and December 31, 2012, no inventories were used as collateral for bank loan. PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 38 - Pada tanggal 30 September 2013 dan 30 September 2012, jumlah persediaan yang diakui sebagai beban adalah masing-masing sebesar USD 20.649.525 dan USD 20.000.398. As of September 30, 2013 and September 30, 2012, inventories recognized in expenses amounted to USD 20,649,525 and USD 20,000,398, respectively.

9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

9. ADVANCES AND PREPAID EXPENSES

30 September 31 Desember September 30, December 31, 2013 2012 USD USD Biaya dibayar dimuka Prepaid expenses Asuransi 372.820 233.022 Insurance Sewa 82.962 61.704 Rent Uang muka Advances Pemeliharaan kapal 1.518.675 1.543.262 Maintenance of vessels Tambat dan pelabuhan 77.620 41.151 Port charges Lain-lain 1.336.901 372.442 Others Jumlah 3.388.978 2.251.581 Total 10. PROPERTI INVESTASI 10. INVESTMENT PROPERTY Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance USD USD USD USD Bangunan Buildings Biaya perolehan 1.179.309 - - 1.179.309 At cost Akumulasi penyusutan 571.778 44.223 - 616.001 Accumulated depreciation Jumlah Tercatat Bersih 607.531 563.308 Net Carrying Value 30 SeptemberSeptember 30, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance USD USD USD USD Bangunan Buildings Biaya perolehan 1.179.309 - - 1.179.309 At cost Akumulasi penyusutan 512.812 58.966 - 571.778 Accumulated depreciation Jumlah Tercatat Bersih 666.497 607.531 Net Carrying Value 31 DesemberDecember 31 , 2012 Properti investasi merupakan investasi pada bangunan seluas 636,86 m2 milik Perusahaan di Gedung Graha Irama lantai 8, JI. H.R Rasuna Said, Kuningan, Jakarta Selatan. Investment property pertains to building with total area of 636.86 sqm owned by the Company located at 8 th floor Graha Irama Building, Jl. H.R. Rasuna Said, Kuningan, South Jakarta.