IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 518 Schedule
3. KAS DAN SETARA KAS lanjutan 3. CASH AND CASH EQUIVALENTS lanjutan
Tingkat bunga deposito berjangka Interest rates per annum on
per tahun dalam Rupiah 5
5-5.5 time deposits in Rupiah
4. PIUTANG USAHA 4. TRADE RECEIVABLES
30 Juni 31 Desember
June 2013 December 2012
Pihak ketiga: Third parties:
- Rupiah 288,173
192,885 Rupiah -
Dikurangi: provisi penurunan nilai Less: Provision for impairment of
piutang usaha - pihak ketiga 6,263
5,266 trade receivables - third parties
Jumlah piutang usaha 281,910
187,619 Total trade receivables
Manajemen menganalisis
dan menelaah
kualitas kredit piutang usahanya beserta provisi penurunan nilainya berdasarkan umur piutang
usaha dan kondisi pelanggan secara individual. Management analyse and review the quality of its
trade receivable including their provision for impairment based on receivables aging and
individual customer circumstances
Untuk semua piutang usaha dengan umur piutang dibawah 120 hari, manajemen telah
melakukan analisis terhadap piutang-piutang terkait secara individual dan mencatat provisi
penurunan nilai sebesar Rp 160 juta 2012: Rp 57 juta dengan mempertimbangkan beberapa
faktor, terutama terkait kondisi keuangan dari masing-masing
pelanggan dan
proses penagihan terhadap piutang usaha terkait.
For all trade receivables with balance overdue by less than 120 days, management have performed
individual analysis for related receivables and recorded
the provision
for impairment
of receivables amounting to Rp 160 million 2012: Rp
57 million considering several factors, such as financial condition from the customers and billing
process to the related trade receivables.
Untuk semua piutang usaha dengan umur piutang diatas 120 hari, manajemen telah
membentuk provisi penurunan nilai penuh sebesar Rp 6,1 miliar 2012: Rp 5,2 miliar
berdasarkan pengalaman kerugian historis. For all trade receivables with balance overdue by
more than
120 days,
management have
established full provision for impairment of receivables amounting to Rp 6.1 billion 2012: Rp
5.2 billion based on historical experience losses.
Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows:
30 Juni 31 Desember
June 2013 December 2012
Lancar 269,953
146,416 Current
Lewat jatuh tempo: Overdue:
1 - 30 hari 11,800
38,409 1 - 30 days
31 - 60 hari 209
2,606 31 - 60 days
61 - 90 hari 71
127 61 - 90 days
91 - 120 hari 37
118 91 - 120 days
Lebih dari 120 hari 6,103
5,209 More than 120 days
288,173 192,885
Dikurangi: provisi penurunan nilai Less: provision for impairment of
piutang usaha - pihak ketiga 6,263
5,266 trade receivable - third parties
Jumlah piutang usaha 281,910
187,619 Total trade receivables