CASH AND CASH EQUIVALENTS
527
Laporan Tahunan 2013 Annual Report
PT Garuda Maintenance Facility Aero Asia
PT. GARUDA MAINTENANCE FACILITY AERO ASIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2013 DAN UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT - Lanjutan PT. GARUDA MAINTENANCE FACILITY AERO ASIA
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013
AND FOR THE YEAR
THEN ENDED - Continued
- b. Berdasarkan Mata Uang
b. By Currency 31 Desember
31 Desember December 31,
December 31, 2013
2012 USD
USD Dolar Amerika Serikat
42.444.255 50.776.450
U.S. Dollar Rupiah
2.067.203 2.145.988
Rupiah Dolar Singapura
29.972 978.710
Singapore Dollar Jumlah
44.541.430 53.901.148
Total Cadangan penurunan nilai
7.851.097 9.214.819
Allowance for impairment losses Bersih
36.690.333 44.686.329
Net c. Berdasarkan Umur
c. By Age Category 31 Desember
31 Desember December 31,
December 31, 2013
2012 USD
USD Belum jatuh tempo
14.180.782 19.002.138
Not yet due Lewat jatuh tempo
Past due 1 - 30 hari
8.963.533 2.117.449
1 - 30 days 31 - 60 hari
2.426.935 2.807.267
31 - 60 days 61 - 90 hari
1.708.543 3.652.777
61 - 90 days 91 - 180 hari
3.163.792 2.364.861
91 - 180 days 181 - 360 hari
2.556.430 10.395.728
181 - 360 days Lebih dari 360 hari
11.541.415 13.560.928
Over 360 days Jumlah
44.541.430 53.901.148
Total Cadangan penurunan nilai
7.851.097 9.214.819
Allowance for impairment losses Bersih
36.690.333 44.686.329
Net Perusahaan memiliki kebijakan pembayaran pelanggan
Customer Remittance Policy untuk memastikan bahwa transaksi yang menghasilkan pendapatan
dilakukan dengan pelanggan yang mempunyai catatan kredit yang baik, penentuan batasan kredit, syarat
penjualan, batasan piutang dan penentuan pola pembayaran sesuai data perilaku pembayaran
sebelumnya. Sebelum menerima pelanggan baru, Perusahaan akan menghitung penilaian pelanggan
dengan mempertimbangkan aspek penagihan, penjualan dan bisnis di masa depan. Kemudian
Perusahaan akan menentukan batasan nilai kredit masing-masing pelanggan sesuai hasil penilaian.
Batasan nilai kredit pelanggan akan dievaluasi secara berkala.
The Company has Customer Remittance Policy to ensure that the transactions which generate income are
carried out with customers who have good credit record, establishment of credit limit, term of sales,
maximum receivables and established term of payment in accordance with previous payment history. Before
accepting a new customer, the Company will calculate the customers’ valuation based on billing aspect, sales
and future business. The Company will then calculate the credit limit for each customers based on such
valuation. Customers’ credit limit will be evaluated periodically.
Jangka waktu rata-rata pemberian kredit penjualan adalah 40 hari. Bunga tidak dikenakan atas
keterlambatan pembayaran piutang, kecuali piutang dari Garuda dikenakan 1 per bulan dari jumlah yang
belum dibayarkan, maksimum 5. Perusahaan membentuk cadangan penurunan nilai berdasarkan
pada estimasi nilai tidak terpulihkan secara individual dan pengalaman Perusahaan atas tertagihnya piutang
di masa lalu. Average credit terms of sales are 40 days. There is no
interest for the late payment of receivables, except the receivables from Garuda which bear interest of 1 per
month of the total unpaid invoice, up to a maximum of 5. The Company made an allowance for impairment
losses based on the estimated unrecoverable amount of individual accounts and the Company’s experience of
uncollectible receivables in the past.