PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 6. PIUTANG USAHA, NETO lanjutan
6. TRADE RECEIVABLES, NET continued 31 Maret
31 Desember March
December 2017
2016
Pihak berelasi:
Related parties:
- PT Kariangau Power “KP”
2,171,228 2,171,228
PT Kariangau Power “KP” - - Bayan International Pte.
Ltd “BI” 418,816
418,483 Bayan International Pte. Ltd.
“BI” -
Piutang usaha - Trade receivables -
pihak berelasi, neto 2,590,044
2,589,711 related parties, net
Total piutang usaha, neto
47,282,285 61,192,052
Total trade receivables, net
Persentase piutang usaha - Percentage of trade
pihak berelasi, neto receivables - related party,
terhadap jumlah aset 0.31
0.31 net to total assets
Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi.
Refer to Note 28 for details of related party transactions.
Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut:
Aging analysis of trade receivables net of provisions is as follows:
31 Maret 31 Desember
March December
2017 2016
Lancar 44,192,125
57,461,887 Current
Lewat jatuh tempo: Overdue:
1 - 30 hari 15,348
676,315 1 - 30 days
31 - 90 hari 145,000
149,303 31 - 90 days
90 hari 2,929,812
2,904,547 90 days
47,282,285 61,192,052
Pada tanggal 31 Maret 2017, piutang usaha sebesar AS1.103.328 telah lewat jatuh tempo lebih dari 90
hari 2016: AS1.102.233 mengalami penurunan nilai dan telah diprovisikan.
As at 31 March 2017, trade receivables of US1,103,328 overdue for more than 90 days
2016: US1,102,233 were impaired and provided for.
Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut:
Movements in the Group’s provision for impairment of trade receivables are as follow:
31 Maret 31 Desember
March December
2017 2016
Pada awal periode 1,102,233
195,927 At the beginning of the period
Provisi periode berjalan 1,095
906,306 Provision during the period
Pada akhir periode 1,103,328
1,102,233 At the end of the period
Berdasarkan pengkajian atas keadaan setiap akun piutang usaha pada akhir periode, Manajemen Grup
berpendapat bahwa provisi penurunan nilai pada tanggal 31 Maret 2017 telah mencukupi untuk
menutup kerugian yang timbul dari piutang usaha tersebut.
Based on the review of the status of the individual accounts receivable at the end of the period, the
Group’s Management is of the opinion that the provision for impairment of trade receivables as at
31 March 2017 is adequate to cover losses from these trade receivables.
Pada tanggal 31 Maret 2017, piutang Perusahaan dan beberapa entitas anak dari perjanjian penjualan
batubara telah digunakan sebagai jaminan pinjaman New Club Deal lihat Catatan 16 dan 29l.
As at 31 March 2017, the receivables of the Company and several subsidiaries from coal sales contracts
have been pledged as collateral for the loans under the New Club Deal refer to Notes 16 and 29l.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 7. PIUTANG NON-USAHA
7. NON-TRADE RECEIVABLES 31 Maret
31 Desember March
December 2017
2016
Pihak ketiga
14,494,496 13,286,669
Third parties
Dikurangi: provisi penurunan nilai 6,203,117
6,203,117 Less: provision for impairment
Piutang non-usaha - Non-trade recevables
pihak ketiga, neto 8,291,379 7,083,552
third parties, net Bagian jangka pendek
8,291,379 7,083,552
Current portion Bagian jangka panjang
- -
Non-current portion Pihak berelasi:
Related parties:
- KP 116,348
127,551 KP -
- PT Bunga Permata Sari 8,986
9,079 PT Bunga Permata Sari -
- PT Nirmala Matranusa “NMN”
37,048 54,317
PT Nirmala Matranusa “NMN” -
- Lain-lain 35,076
34,107 Others -
Jumlah piutang non-usaha - Non-trade receivables -
pihak berelasi, neto 197,458
225,054 related parties, net
Bagian jangka pendek -
- Current portion
Bagian jangka panjang 197,458
225,054 Non-current portion
Persentase piutang non-usaha - Percentage of non-trade
pihak berelasi, neto receivables - related parties,
terhadap jumlah aset 0.02
0.03 net to total assets
Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang ditagih kembali back
charges. Non-trade receivables mainly consist of sales of fixed
assets and back charges.
Lihat Catatan 28 untuk transaksi dengan pihak berelasi.
Refer to Note 28 for related party transactions.
Pada tanggal 31 Maret 2017, piutang non-usaha sebesar AS6.203.117 telah lewat jatuh tempo lebih
dari 90 hari 2016: AS6.203.117 mengalami penurunan nilai dan telah diprovisikan.
As at 31 March 2017, non-trade receivables of US6,203,117 overdue for more than 90 days 2016:
US6,203,117 were impaired and provided for.
Mutasi provisi penurunan nilai piutang non-usaha adalah sebagai berikut:
Movements in the Group’s provision for impairment of non-trade receivables are as follows:
31 Maret 31 Desember
March December
2017 2016
Pada awal periode 6,203,117
- At beginning of the period
Provisi periode berjalan -
6,203,117 Provision during the period
Pada akhir periode 6,203,117
6,203,117 At the end of the period