PIUTANG USAHA Laporan Keuangan Konsolidasian PT Golden Eagle Energy Tbk 30 September 2016

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued - 43 - Piutang usaha terdiri dari: Trade accounts receivable consist of: 30 September 31 Desember September 30, 2016 December 31, 2015 Rp Rp a. Berdasarkan pelanggan a. By debtor Pihak ketiga Third parties PT Sriwijaya Bara Logistic 2.628.376.120 6.072.225.800 PT Sriwijaya Bara Logistic PT Sinar Energy Andalas 500.000.000 - PT Sinar Energy Andalas Lain-lain dibawah 10 312.683.081 795.614.757 Others below 10 Subjumlah 3.441.059.201 6.867.840.557 Subtotal Dikurangi: Less: Penyisihan penurunan nilai 2.121.016.271 2.121.016.271 Allowance for impairment losses Jumlah 1.320.042.930 4.746.824.286 Total b. Umur piutang usaha yang belum b. Aging of trade accounts receivable diturunkan nilainya not impaired Belum jatuh tempo 312.683.081 - Not yet due Lewat jatuh tempo: Past due: 31 - 60 hari - 795.614.757 31 - 60 days Lebih dari 120 hari 3.128.376.120 6.072.225.800 More than 120 days Jumlah piutang usaha bersih 3.441.059.201 6.867.840.557 Net trade accounts receivable - net Mutasi cadangan kerugian penurunan nilai Movement in the allowance for impairment losses 30 September 31 Desember September 30, 2016 December 31, 2015 Rp Rp Saldo awal 2.121.016.271 680.000.000 Beginning balance Impairment losses recognized Kerugian penurunan nilai piutang - 1.441.016.271 on receivables Saldo akhir 2.121.016.271 2.121.016.271 Ending balance Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awalnya kredit diberikan sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas pada basis pelanggan adalah besar dan tidak saling berhubungan. In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period. The concentration of credit risk is limited as the customer base is large and unrelated.