Pencabutan Standar dan Interpretasi Repealing Standards and Interpretations

244 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated 9. PIUTANG USAHA 9. TRADE RECIEVABLES Berdasarkan Debitur: By Debtor: Pihak Berelasi: Related Party: PT Tambang Batubara Bukit Asam PT Tambang Batubara Bukit Asam Persero, Tbk Persero, Tbk PT Pertamina Persero PT Pertamina Persero PT Semen Baturaja Persero PT Semen Baturaja Persero PT Semen Padang PT Semen Padang PT Perkebunan Nusantara IV Persero PT Perkebunan Nusantara IV Persero TPKB TPKB PT Perkebunan Nusantara III Persero PT Perkebunan Nusantara III Persero PT INKA Persero PT INKA Persero PT Krakatau Steel Persero, Tbk PT Krakatau Steel Persero, Tbk Pihak Ketiga: Third Party: PT Holcim Indonesia, Tbk PT Holcim Indonesia, Tbk PT Bara Alam Utama PT Bara Alam Utama PT Bara Multi Sugih Sentosa PT Bara Multi Sugih Sentosa PT Tanjung Enim Pulp Peper PT Tanjung Enim Pulp Peper PT Jatim Petroleum Transport PT Jatim Petroleum Transport PT Tiga Roda PT Tiga Roda PT Musimmas PT Musimmas PT Wahana Adi Daya Pertiwi PT Wahana Adi Daya Pertiwi PT Buana Kontenindo Ekspress PT Buana Kontenindo Ekspress PT Aneka Jasatama Wahana PT Aneka Jasatama Wahana PT Smart, Tbk PT Smart, Tbk PT Semen Nusantara PT Semen Nusantara PT Central Container Consulindo PT Central Container Consulindo Piutang Usaha Entitas Anak Trade receivables - subsidiaries Lainnya dibawah Rp.250.000.000 Others Rp.250.000.000 below Saldo Piutang Usaha Total of trade receivable Penyisihan Piutang Ragu-ragu Allowance for doubtful accounts Saldo piutang usaha - bersih Total of trade receivable - Net Berdasarkan Umur: By Age Category: Jatuh Tempo: Past due: 1 - 360 hari 1 - 360 days 361 - 720 hari 361 - 720 days 720 hari 720 days Penyisihan Piutang Ragu-ragu Allowance for doubtful accounts Saldo piutang usaha - bersih Total of trade receivable - net 238.306.700.450 6.960.057.995 245.266.758.445 5.979.813.840 980.244.155 238.306.700.450 2011 238.306.700.450 166.542.861.568 The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivable mentioned above. PT KAI not controlled assets as collateral on receivable. Eksposur maksimum risiko kredit pada tanggal pelaporan adalah sebesar nilai tercatat masing-masing kategori piutang yang disebutkan di atas. PT KAI tidak menguasai aset-aset sebagai jaminan piutang. 40.759.074.023 15.675.890.810 3.631.973.891 7.466.153.803 81.556.626.638 48.573.793.826 252.158.065.925 245.266.758.445 4.761.217.274 6.960.057.995 3.245.836.263 - 2.214.462.581 - 1.173.764.684 3.953.844.548 1.172.941.863 1.264.191.854 852.203.086 1.909.520.472 305.248.983 - - 5.787.653.066 - 3.604.405.090 3.671.151.972 2.330.276.912 - 6.610.055.740 - 5.488.713.225 - 4.423.309.347 6.581.857.271 1.022.986.336 - 793.260.843 144.647.718 377.238.000 831.336.000 170.601.439.287 196.692.964.619 95.143.213 95.143.213 19.591.711.584 4.623.862.151 4.945.572.491 1.763.884.976 2.933.645.510 1.708.584.522 1.608.046.535 2012 2011 133.003.507.696 247.396.848.651 27.212.971.550 8.007.890.981 244.781.956.898 3.048.479.038 4.327.629.989 252.158.065.925 4.761.217.274 247.396.848.651 2012 245 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated 10. PIUTANG LAIN-LAIN 10. OTHER RECEIVABLES Berdasarkan Debitur: By Debtor: Piutang Internal: Internal Receivables: Piutang Pegawai Employee receivable Uang Muka Perawatan Maintenance advance Uang Muka Pensiun Pension advance Kekurangan Kas Resmi Official cash deficiency Jumlah piutang internal Total of internal receivables Pihak Berelasi Related Party: PT Tambang Batubara Bukit Asam PT Tambang Batubara Bukit Asam Persero Tbk Persero Tbk PT Semen Baturaja Persero PT Semen Baturaja Persero PT Pertamina Persero PT Pertamina Persero PT Wiradaya Lintas Sukses PT Wiradaya Lintas Sukses Perum PPD Perum PPD Puhak Ketiga Third Party Piutang PPN atas Pendapatan Negosiasi Receivables VAT on negotiate revenue PT Optima Kharya Capital Management PT Optima Kharya Capital Management Lainnya Others Jumlah piutang Total receivables Saldo Piutang Lain-lain Total of other receivables Penyisihan Piutang Ragu-ragu Allowance for doubtful account Jumlah piutang lain-lain - bersih Total of other receivables - Net Berdasarkan Umur: By Age Category: Jatuh Tempo: Past due: 1 - 360 hari 1 - 360 days 361 - 720 hari 361 - 720 days 720 hari 720 days Penyisihan Piutang Ragu-ragu Allowance for doubtful accounts Saldo piutang usaha - bersih Total of trade receivable - net 2011 Eksposur maksimum risiko kredit pada tanggal pelaporan adalah sebesar nilai tercatat masing-masing kategori piutang yang disebutkan di atas. PT KAI tidak menguasai aset-aset sebagai jaminan piutang. Menurut PSAK 50, piutang diakui sebesar nilai wajarnya diukur dari biaya perolehan yang diamortisasi dengan menggunakan metode suku bunga efektif yang besarannya ditentukan selanjutnya oleh Perusahaan. Namun PT Kereta Api Persero tidak mengakui hal tersebut karena jatuh tempo piutang yang dimiliki kurang dari 1 tahun. According to PSAK No. 50, accounts receivable are recognized as the value normally measured from the cost of acquisition is amortized using the effective interest rate method is that the adjustment is determined subsequently by the company. But PT Kereta Api Persero does not recognize because the maturity of receivables less than 1 year. 1.731.187.365 - 2012 2011 39.339.645.728 42.109.140.595 6.079.712.617 4.023.673.755 186.018.618.927 177.281.858.228 231.437.977.272 223.414.672.578 183.759.065.307 177.281.858.228 103.700.228.095 103.700.228.095 1.917.139.273 183.759.065.307 177.281.858.228 47.678.911.965 46.132.814.351 60.965.163.175 60.965.163.175 53.416.956.051 48.264.425.635 116.113.306.591 109.229.588.810 231.437.977.272 223.414.672.579 47.678.911.965 46.132.814.350 The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivable mentioned above. PT KAI is not controlled assets as collateral on receivables. 1.917.139.273 3.808.155.996 3.808.155.996 1.378.854.646 1.378.854.646 500.000.000 500.000.000 111.304.378.010 111.304.378.010 1.044.605.618 809.197.710 - 200.000 147.322.121 149.713.301 2.828.364.932 1.921.594.748 4.020.292.671 2.880.705.759 2012