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