PIUTANG USAHA Laporan Keuangan PT MBSS Tbk Desember 31 2016

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued - 34 - Pada tanggal 31 Desember 2016 dan 2015, tidak ada persediaan yang digunakan sebagai jaminan atas pinjaman bank. As of December 31, 2016 and 2015, no inventories were used as collateral for bank loans. Pada tanggal 31 Desember 2016 dan 2015, jumlah persediaan yang diakui sebagai beban adalah masing-masing sebesar USD 12.928.192 dan USD 18.604.183. As of December 31, 2016 and 2015, inventories recognized in expenses amounted to USD 12,928,192 and USD 18,604,183, respectively.

9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

9. ADVANCES AND PREPAID EXPENSES

31122016 31122015 USD USD Biaya dibayar dimuka Prepaid expenses Sewa 130.549 125.296 Rent Asuransi 153.104 104.642 Insurance Lain-lain 43.591 36.764 Others Jumlah 327.244 266.702 Total Uang muka Advances Pemeliharaan kapal 349.333 499.158 Maintenance of vessels Beban pelabuhan 79.635 27.417 Port charges Lain-lain 602.499 433.437 Others Jumlah 1.031.467 960.012 Total Jumlah 1.358.711 1.226.714 Total 10. ASET TETAP 10. PROPERTY, VESSELS AND EQUIPMENT Penambahan Pengurangan Reklasifikasi noncurrent assets 01012016 Additions Deductions Reclassification held for sale 31122016 USD USD USD USD USD USD Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 165.187 - - - - 165.187 Land Bangunan dan prasarana 4.248.168 - - 17.282 - 4.265.450 Buildings and infrastructure Alat-alat pengangkutan 916.392 - 243.175 - - 673.217 Heavy equipment Kapal 341.875.525 - 7.432.042 6.499.583 5.338.781 335.604.285 Vessels Kendaraan 1.218.096 - 373.976 - - 844.120 Vehicles Peralatan kantor 1.304.470 36.584 1.920 - - 1.339.134 Office equipment Aset dalam penyelesaian Construction in progress Bangunan dan prasarana 17.282 - - 17.282 - - Buildings and improvements Kapal 3.330.561 6.164.064 - 6.499.583 - 2.995.042 Vessels Jumlah 353.075.681 6.200.648 8.051.113 - 5.338.781 345.886.435 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Bangunan dan prasarana 1.688.315 213.035 - - - 1.901.350 Buildings and infrastructure Alat-alat pengangkutan 693.983 60.509 230.141 - - 524.351 Heavy equipment Kapal 120.970.182 24.642.194 6.269.449 - 2.432.228 136.910.699 Vessels Kendaraan 734.141 186.115 259.539 - - 660.717 Vehicles Peralatan kantor 1.082.583 345.260 961 - - 1.426.882 Office equipment Penurunan nilai: Impairment: Kapal 2.799.652 4.757.845 2.799.652 - - 4.757.845 Vessels Jumlah 127.968.856 30.204.958 9.559.742 - 2.432.228 146.181.844 Total Jumlah Tercatat Bersih 225.106.825 199.704.591 Net Carrying Value