PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
47
6. TRADE RECEIVABLES
Trade receivables arise from services provided to both retail and non-retail customers, with details as follows:
a. By debtor i Related parties
2014 2015
As restated
PT Indosat Tbk
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
48
6. TRADE RECEIVABLES continued
b. By age continued ii Third parties
2014 2015
As restated
Up to 3 months 5,816
5,287 More than 3 months
3,398 3,531
Total 9,214
8,818 Provision for impairment of receivables
2,801 2,694
Net 6,413
6,124
iii Aging of total trade receivables
2014 2015
As restated
Provision for Provision for
impairment impairment
Gross of receivables
Gross of receivables
Not past due 4,353
266 3,595
127 Past due up to 3 months
2,235 202
2,294 262
Past due more than 3 to 6 months 583
216 645
321 Past due more than 6 months
3,394 2,364
3,559 2,386
Total 10,565
3,048 10,093
3,096
The Group has made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of its customers
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
49
6. TRADE RECEIVABLES continued
c. By currency continued ii Third parties
2014 2015
As restated
Rupiah 7,761
7,730 U.S. dollar
1,436 1,053
Australian dollar 14
31 Others
3 4
Total 9,214
8,818 Provision for impairment of receivables
2,801 2,694
Net 6,413
6,124
d. Movements in the provision for impairment of receivables
2015 2014
Beginning balance 3,096
2,872 Provision recognized during the year Note 28
1,010 784
Receivables written off 1,058
560
Ending balance 3,048
3,096
The receivables written off relate to both related-party and third-party trade receivables. Management believes that the provision for impairment of trade receivables is adequate to cover
losses on uncollectible trade receivables. As of December 31, 2015, certain trade receivables of the subsidiaries amounting to Rp4,290
billion have been pledged as collateral under lending agreements Notes 16, 19 and 20. Refer to Note 36 for details of related party transactions.
