TRADE ACCOUNTS RECEIVABLE Laporan Keuangan Konsolidasian PT Golden Eagle Energy Tbk 30 Juni 2017
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016 DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL 30 JUNI 2017 DAN 30 JUNI 2016 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2017 AND DECEMBER 31, 2016 AND FOR THE SIX MONTHS PERIODS ENDED
JUNE 30, 2017 AND JUNE 30, 2016 – Continued
- 40 - Piutang usaha terdiri dari:
Trade accounts receivable consist of:
30 Juni 31 Desember
June 30, 2017 December 31 , 2016
Rp Rp
a. Berdasarkan pelanggan a. By debtor
Pihak ketiga Third parties
PT Sriw ijaya Bara Logistic 2,628,376,122
2,628,376,122 PT Sriw ijaya Bara Logistic
PT Sinar Energy Andalas 500,000,000
500,000,000 PT Sinar Energy Andalas
Lain-lain dibaw ah 10 4,997,914
9,997,914 Others below 10
Subjumlah 3,133,374,036
3,138,374,036 Subtotal
Dikurangi: Less:
Cadangan kerugian penurunan nilai 2,121,016,271
2,121,016,271 Allow ance for impairment losses
Jumlah 1,012,357,765
1,017,357,765 Total
b. Umur piutang usaha yang tidak b. Aging of trade accounts receivable
mengalami penurunan nilai not impaired
Belum jatuh tempo -
5,000,000 Not yet due
Lew at jatuh tempo: Past due:
Lebih dari 120 hari 1,012,357,765
1,012,357,765 More than 120 days
Jumlah 1,012,357,765
1,017,357,765 Total
Grup mengakui cadangan kerugian penurunan nilai piutang berdasarkan jumlah estimasi tidak
terpulihkan yang ditentukan dengan mengacu pada analisis keadaan keuangan kini pihak
debitur. The Group has recognized allowance for
impairment losses based on estimated irrecoverable amount determined by reference
to the counterparty’s current financial condition.
Manajemen berpendapat bahwa kerugian penurunan nilai atas piutang adalah cukup.
Management believes that the allowance for impairment losses is adequate.
Piutang usaha yang mengalami penurunan nilai sebesar Rp 2.121.016.271 berumur lebih dari
120 hari. Trade accounts receivable was impaired
amounting to Rp 2,121,016,271 with aging more than 120 days.
Seluruh piutang usaha digunakan sebagai jaminan atas utang bank Catatan 31d.
All the above trade accounts receivables are used as collateral for bank loans Note 31d.
7. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA 7.
OTHER ACCOUNTS RECEIVABLE FROM THIRD PARTIES
30 Juni 31 Desember
June 30, 2017 December 31, 2016
Rp Rp
PT Teguh Karya Sejahtera 1.305.999.971
831.677.653 PT Teguh Karya Sejahtera
PT Batubara Mandiri 782.549.858
782.549.858 PT Batubara Mandiri
PT Trans Andalan Sumatera 240.000.000
- PT Trans Andalan Sumatera
Lain-lain dibaw ah Others under
Rp 100.000.000 184.595.046
63.648.516 Rp 100,000,000
Jumlah 2.513.144.875
1.677.876.027 Total
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016 DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL 30 JUNI 2017 DAN 30 JUNI 2016 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2017 AND DECEMBER 31, 2016 AND FOR THE SIX MONTHS PERIODS ENDED
JUNE 30, 2017 AND JUNE 30, 2016 – Continued
- 41 - Pada 30 Juni 2017 dan 31 Desember 2016 tidak
diadakan penyisihan penurunan nilai atas piutang lain-lain kepada pihak ketiga karena
manajemen berpendapat seluruh piutang tersebut dapat ditagih.
As of June 30, 2017 and December 31, 2016, no allowance for impairment losses of other
accounts receivables from third parties was provided, because the management believes
that such receivables are collectible.
8. PERSEDIAAN 8. INVENTORIES
30 Juni 31 Desember
June 30, 2017 December 31, 2016
Rp Rp
Batubara 3.019.639.384
2.753.828.104 Coal
Solar 298.233.551
127.717.756 Fuel
Lain-lain 112.629.371
127.942.666 Others
Dikurangi: Less:
Penyisihan penurunan Allow ance for impairment
nilai batubara 30.196.244
26.491.065 losses coal
Jumlah 3.400.306.062
2.982.997.461 Total
Persediaan batubara merupakan persediaan yang diangkat ke permukaan dari area of interest.
The coal inventory represents inventories that are brought to surface from an area of interest.
Pada tanggal 30 Juni 2017 dan 31 Desember 2016 manajemen berkeyakinan bahwa cadangan
kerugian penurunan nilai persediaan telah cukup untuk menutup kemungkinan kerugian yang timbul.
As of June 30, 2017 and December 31, 2016, Management believes that amount of allowance
for decline in inventories was adequate to cover possible losses that might be arised.
Persediaan batubara dalam perjalanan dari stockpile ke stockpile danatau stockpile ke
intermediary stockpile danatau stockpile atau intermediary stockpile ke mother vessel
diasuransikan dengan nilai pertanggungan 100 dari nilai batubara dalam perjalanan.
Coal inventories in transit from stockpile to stockpile andor stockpile to intermediary stockpile
andor stockpile or intermediary stockpile to mother vessel are covered by insurance policies
with the sum insured up to 100 from coal inventories in transit.
Seluruh persediaan digunakan sebagai jaminan atas utang bank Catatan 31d.
All the above inventories are used as collateral for bank loans Note 31d.