TRADE RECEIVABLES LK SMI Q1 2016 Final Released
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 64 - Sebelum menerima pelanggan baru, Grup
menggunakan sistem penilaian secara internal untuk menilai potensi pelanggan. Untuk selanjutnya
batasan yang diatribusikan kepada pelanggan ditinjau minimal 2 kali setahun.
Before accepting new customer, the Group uses an internal assessment system to assess the potential
customer. In addition further restrictions attributable to the customer are evaluated at least 2 times a
year.
Pada tanggal 31 Maret 2016, rincian pelanggan dengan nilai piutang melebihi 5 dari jumlah saldo
piutang usaha adalah sebagai berikut: The details of the customer with the value of
receivables exceeds 5 of the total trade receivable balance as of March 31, 2016 are as
follows:
Saldo piutang usaha Persentase dari total piutang usaha
Trade receivable As a percentage of
PelangganCustomer balance
trade receivable balance
PT Varia Usaha 241.708.698
8,06 Koperasi Warga Semen Gresik
196.775.206 6,56
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Lancar 2.287.396.716
2.898.661.338 Current
Lewat jatuh tempo: Overdue:
1 - 45 hari 340.560.985
310.057.398 1 - 45 days
46 - 135 hari 309.606.990
237.473.786 46 - 135 days
136 - 365 hari 26.213.292
79.769.602 136 - 365 days
Lebih dari 365 hari 34.195.605
17.877.845 Over 365 days
Jumlah 2.997.973.588
3.543.839.969 Total
Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode
pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada
perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan.
Trade receivables disclosed above include amounts that are past due at the end of the
reporting period for which the Group has not recognized an allowance for impairment losses
because there has not been a significant change in credit quality and the amounts are still considered
recoverable.
Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut:
The movement in the provision for impairment losses of receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Saldo awal 82.993.681
72.540.759 Beginning balance
Penguranganpenambahan 353.388
10.452.922 Reversaladdition
Saldo akhir
82.640.293 82.993.681
Ending balance
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 65 - Dalam menentukan pemulihan dari piutang usaha,
Grup mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awal
kredit diberikan sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas karena
basis pelanggan adalah besar dan tidak saling berhubungan.
In determining the recoverability of a trade receivable, the Group considers any change in the
credit quality of the trade receivable from the date credit was initially granted up to the end of the
reporting period. The concentration of credit risk is limited as the customer base is large and
unrelated.
Berikut ini merupakan umur piutang usaha yang diturunkan nilainya:
Age of impaired trade receivables are as follows:
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Lewat jatuh tempo: Overdue:
1 - 45 hari 3.855.907
3.855.907 1 - 45 days
46 - 135 hari 1.630.797
1.630.797 46 - 135 days
136 - 365 hari 1.030.234
1.030.234 136 - 365 days
Lebih dari 365 hari 76.123.355
76.476.743 Over 365 days
Jumlah 82.640.293
82.993.681 Total
Berdasarkan hasil kajian keadaan piutang masing- masing pelanggan pada akhir periode pelaporan,
manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup
kemungkinan kerugian atas tidak tertagihnya piutang usaha.
Based on a review of the status of the individual receivable accounts at end of reporting period, the
management of the Group believes that the allowance for impairment losses is adequate to
cover possible losses from uncollectible receivables.
Pada 31 Maret 2016 dan 31 Desember 2015, sebesar 92 dan 92 piutang usaha dijamin
dengan jaminan berupa bank garansi, deposito berjangka, asuransi kredit, dan harta berwujud
tanah, bangunan dan kendaraan bermotor oleh pelanggan dengan nilai wajar masing-masing
sebesar Rp2.761.040.056 dan Rp3.253.602.809. As of March 31, 2016 and December 31, 2015,
92 and 92 of trade receivables is collateralized by bank guarantees, time deposits, credit
insurance, and tangible assets land, buildings and vehicles by the customers with total fair value
amounting to Rp2,761,040,056 and Rp3,253,602,809, respectively.
Manajemen berpendapat bahwa piutang usaha yang telah jatuh tempo tetapi belum diturunkan nilainya
memiliki kualitas kredit yang baik. Management believes that trade receivables that
are neither past due and impaired have good credit quality.
Piutang usaha tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-cash dan fasilitas kredit
investasi Catatan 20. Certain trade receivables are used as collateral for
non-cash loan facilities and credit investment facilities Note 20.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 66 - 8. PIUTANG
LAIN-LAIN 8. OTHER
RECEIVABLES 31 Maret
31 Desember March 31,
December 31, 2016
2015
Unaudited Audited
Pihak ketiga 73.690.366
60.329.377 Third parties
Dikurangi: Less:
Cadangan penurunan nilai 3.489.769
3.511.243 Allowance for impairment losses
70.200.597 56.818.134
Pihak berelasi 29.464.219
29.251.976 Related parties
Dikurangi: Less:
Cadangan penurunan nilai 931.636
1.269.578 Allowance for impairment losses
28.532.583 27.982.398
Jumlah 98.733.180
84.800.532 Total
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
Mutasi cadangan penurunan nilai piutang lain-lain adalah sebagai berikut:
The movements in the allowance for impairment losses of other receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Saldo awal 4.780.821
11.395.847 Beginning balance
Pengurangan - neto 359.416
6.615.026 Reversal - net
Saldo akhir 4.421.405
4.780.821 Ending balance
Berdasarkan hasil kajian keadaan akun piutang lain- lain setiap debitur pada akhir periode pelaporan,
manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup
kemungkinan kerugian atas tidak tertagihnya piutang lain-lain.
Based on a review of the status of the individual other receivable accounts at the end of reporting
period, management of the Group believes that the allowance for impairment losses is adequate to
cover possible losses from uncollectible other receivables.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 67 - 9. PERSEDIAAN