PIUTANG USAHA 30 Jun 2015 Financial Statements

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT DAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 TIDAK DIAUDIT DAN 2014 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 UNAUDITED AND DECEMBER 31, 2014 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2015 UNAUDITED AND 2014 UNAUDITED Continued - 39 - 3062015 31122014 USD USD c Berdasarkan mata uang c By currency Dollar Amerika Serikat 24.963.033 29.870.480 U.S. Dollar Rupiah 13.239.437 7.108.868 Rupiah Dollar Singapura 12.586 12.844 Singapore Dollar Jumlah 38.215.056 36.992.192 Total Cadangan kerugian penurunan nilai 1.271.581 1.271.581 Allow ance for impairment losses Jumlah Piutang Usaha - Bersih 36.943.475 35.720.611 Trade Accounts Receivable - Net Jangka waktu rata-rata kredit adalah 60 hari. Tidak ada bunga yang dibebankan pada piutang usaha. Grup mengakui cadangan kerugian penurunan nilai piutang berdasarkan analisa kemampuan pelunasan masing-masing pelanggan. The average credit period is 60 days. No interest is charged on trade receivables. The Group has recognized an allowance for impairment losses based on payment capability analysis of each customer. Mutasi cadangan kerugian penurunan nilai: Movement in the allowance for impairment losses: 3062015 31122014 USD USD Saldo awal 1.271.581 1.038.775 Beginning balance Impairment losses recognized Kerugian penurunan nilai piutang - 232.806 on receivables Saldo akhir 1.271.581 1.271.581 Ending balance Termasuk dalam cadangan kerugian penurunan nilai adalah piutang usaha yang diturunkan nilainya secara individual masing-masing sebesar USD 1.271.581 tanggal 30 Juni 2015 dan 31 Desember 2014. Semua piutang usaha yang diturunkan nilainya secara individu mempunyai umur piutang lebih dari 90 hari, dan manajemen menilai bahwa rendah kemungkinan tertagihnya atas piutang tersebut. Grup tidak memiliki jaminan atau pendukung kredit lainnya untuk menutupi risiko kredit atas piutang. Included in the allowance for impairment losses are individually impaired trade receivables amounting to USD 1,271,581 at June 30, 2015 and December 31, 2014, respectively. All of individually impaired trade receivables balances had outstanding days of more than 90 days, and management considered that the chance of recovery of these amounts is low. The Group does not hold any collateral or other credit enhancements to cover its credit risks over these balances. Umur piutang usaha yang diturunkan nilainya: Age of impaired trade receivables: 3062015 31122014 USD USD 31 - 60 hari - - 31 - 60 days 61 - 90 hari - - 61 - 90 days Diatas 90 hari 1.271.581 1.271.581 Over 90 days Jumlah 1.271.581 1.271.581 Total Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang kepada pihak ketiga adalah cukup. Tidak diadakan cadangan kerugian penurunan nilai atas pihak berelasi karena manajemen berpendapat seluruh piutang tersebut dapat ditagih. Management believes that the allowance for impairment losses on trade accounts receivable from third parties is adequate. No allowance for impairment loss was provided on receivables from related parties as management believes that all such receivables are collectible. Manajemen Grup telah menjaminkan sebagian piutang usaha atas utang bank dan utang bank jangka panjang bank Catatan 12 dan 17. The Group’s management has pledged a portion of its accounts receivable as collateral for bank loans and long-term bank loans Notes 12 and 17.