NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 41 -
5. KAS DAN SETARA KAS
5. CASH AND CASH EQUIVALENTS
2015 2014
US ’000 US ’000
Kas 18
24 Cash on hand
Bank - Pihak ketiga Cash in banks - Third parties
Rupiah Rupiah
PT Bank DBS Indonesia 2.152
4.293 PT Bank DBS Indonesia
PT Bank Central Asia Tbk 1.784
1.825 PT Bank Central Asia Tbk
PT Bank Mandiri Persero Tbk 1.624
728 PT Bank Mandiri Persero Tbk
Lainnya masing-masing dibawah 5
1.412 1.879
Others each below 5 Dolar Amerika Serikat
U.S. Dollar PT Bank DBS Indonesia
22.324 50.522
PT Bank DBS Indonesia PT Indonesia Exim Bank
12.951 200
PT Indonesia Exim Bank The Hongkong and Shanghai
The Hongkong and Shanghai Banking Corporation
Banking Corporation Limited HSBC
9.738 18.874
Limited HSBC PT Bank Danamon Indonesia Tbk
5.070 9.070
PT Bank Danamon Indonesia Tbk PT Bank Central Asia Tbk
1.430 26.508
PT Bank Central Asia Tbk Deutsche Bank AG, Cabang
Deutsche Bank AG, Singapore Singapura
890 10.309
Branch Bank DBS Ltd, Singapura
662 22.881
Bank DBS Ltd, Singapore Lainnya masing-masing
dibawah 5 5.439
6.869 Others each below 5
Mata uang lainnya 53
55 Other currencies
Jumlah 65.529
154.013 Total
Deposito berjangka - Pihak ketiga Time deposits - Third parties
Rupiah Rupiah
PT QNB Indonesia Tbk 3.870
4.264 PT QNB Indonesia Tbk
Lainnya masing-masing dibawah 5
145 2.348
Others each below 5 Dolar Amerika Serikat
U.S. Dollar PT QNB Indonesia Tbk
25.436 25.436
PT QNB Indonesia Tbk PT Bank DBS Indonesia
- 20.059
PT Bank DBS Indonesia Lainnya masing-masing
dibawah 5 1.837
1.795 Others each below 5
Jumlah 31.288
53.902 Total
Jumlah 96.835
207.939 Total
Tingkat bunga deposito berjangka per tahun
Annual interest rates on time deposits Rupiah
8,75 - 9,75 9,25 - 10
Rupiah Dolar Amerika Serikat
1 - 3 2,5 - 2,85
U.S. Dollar 31 DesemberDecember 31,
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 42 -
,
6. PIUTANG USAHA
6. TRADE ACCOUNTS RECEIVABLE
2015 2014
US ’000 US ’000
a. Berdasarkan Pelanggan a. By Debtor
Pihak Berelasi Related Party
SCG Chemicals Co., Ltd. -
13.472 SCG Chemicals Co., Ltd.
Pihak Ketiga Third Parties
Pelanggan dalam negeri 36.419
82.077 Local debtors
Pelanggan luar negeri 10.195
4.578 Foreign debtors
Jumlah 46.614
86.655 Total
Cadangan kerugian penurunan nilai 118
118 Allowance for impairment losses
Bersih 46.496
86.537 Net
Jumlah Piutang Usaha - Bersih 46.496
100.009 Net Trade Accounts Receivable
b. Piutang usaha yang tidak b. Aging of trade receivables
diturunkan nilainya not impaired
Belum jatuh tempo 44.135
94.843 Not yet due
Sudah jatuh tempo Past due
1 - 30 hari 2.308
5.166 1 - 30 days
31 - 60 hari 53
- 31 - 60 days
Jumlah Piutang Usaha - Bersih 46.496
100.009 Net Trade Accounts Receivable
c. Berdasarkan Mata Uang c. By Currency
Dolar Amerika Serikat 23.883
92.315 U.S. Dollar
Rupiah 22.731
7.812 Rupiah
Jumlah 46.614
100.127 Total
Cadangan kerugian penurunan nilai 118
118 Allowance for impairment losses
Jumlah Piutang Usaha - Bersih 46.496
100.009 Net Trade Accounts Receivable
31 DesemberDecember 31,
Jangka waktu rata-rata kredit penjualan barang berkisar antara 7 hingga 30 hari. Penjualan
ekspor biasanya
dilakukan dengan
menggunakan fasilitas Letter of Credit. Tidak ada bunga yang dibebankan untuk piutang
yang belum jatuh tempo. The average credit period on sale of goods is
between 7 to 30 days. Export sales are usually supported by Letter of Credit. No interest is
charged for receivables not yet due.
Cadangan kerugian penurunan nilai piutang diakui terhadap piutang usaha, berdasarkan
jumlah estimasi yang tidak terpulihkan yang ditentukan dengan mengacu pada pengalaman
masa lalu pihak lawan dan analisis posisi keuangan kini pihak lawan.
Allowance for impairment losses is recognized against trade receivables,
based on the
estimated irrecoverable amounts determined by reference to past default experience of the
counterparty and
an analysis
of the
counterparty’s current financial position. Sebelum menerima pelanggan baru, Grup akan
menelaah apakah calon pelanggan memenuhi persyaratan yang ditetapkan.
Before accepting a new customer, the Group will assess whether the potential customer meets the
required conditions. Sebelum menyetujui penjualan kredit, Grup
memeriksa sisa batas
kredit yang dapat diberikan
kepada pelanggan
tersebut. Pelanggan diharuskan untuk melunasi piutang
sebelumnya, sebelum penjualan kredit yang baru disetujui. Diperlukan otorisasi manajemen
tingkat atas untuk menyetujui penjualan kredit yang telah melewati batas kredit.
Before approving any credit sales, the Group checks
the remaining credit limit for the respective customer. Customers are required to
settle their outstanding receivables before the new credit sales are approved. Approval by top
level management is required for credit sales above the credit limit.