PIUTANG USAHA TRADE RECEIVABLES

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 60 - Persentase dari Persentase dari Saldo piutang usaha total piutang usaha Saldo piutang usaha total piutang usaha Trade receivable As a percentage of Trade receivable As a percentage of PelangganCustomer balance trade receivable balance balance trade receivable balance Koperasi Warga Semen Gresik 270.422.884 6,93 249.822.267 6,51 Unaudited Audited 31 DesemberDecember 31, 2016 31 MaretMarch 31, 2017 Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. Umur piutang usaha bersih adalah sebagai berikut: The aging of net trade receivables is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Lancar 2.817.452.763 2.500.895.876 Current Lew at jatuh tempo: Overdue: 1 - 45 hari 501.046.679 737.460.417 1 - 45 days 46 - 135 hari 307.450.294 296.886.520 46 - 135 days 136 - 365 hari 182.631.373 214.451.073 136 - 365 days Lebih dari 365 hari 92.810.564 88.224.324 Over 365 days Jumlah 3.901.391.673 3.837.918.210 Total Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan. Trade receivables disclosed above include amounts that are past due at the end of the reporting period for which the Group has not recognized an allowance for impairment losses because there has not been a significant change in credit quality and the amounts are still considered recoverable. Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut: The movement in the allowance for impairment losses on trade receivables is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Saldo aw al 131.856.072 82.993.681 Beginning balance Akuisisi entitas anak - 34.053.888 Acquisition of subsidiary Penambahan Catatan 35 314.356 14.808.503 Addition Note 35 Saldo akhir 132.170.428 131.856.072 Ending balance Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awal kredit diberikan sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas karena 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. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 61 - Berikut ini merupakan umur piutang usaha yang diturunkan nilainya: Age of impaired trade receivables are as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Lew at jatuh tempo: Overdue: 1 - 45 hari 3.180.508 4.998 1 - 45 days 46 - 135 hari 4.475.959 4.475.959 46 - 135 days 136 - 365 hari 2.578.525 2.578.525 136 - 365 days Lebih dari 365 hari 121.935.436 124.796.590 Over 365 days Jumlah 132.170.428 131.856.072 Total Berdasarkan hasil kajian keadaan piutang masing- masing pelanggan pada akhir periode pelaporan, manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on a review of the status of the individual receivable accounts at end of reporting period, the management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from uncollectible receivables. Pada tanggal 31 Maret 2017 dan 31 Desember 2016, sebesar 71 dan 77 piutang usaha dengan nilai masing-masing sebesar Rp2.763.457.578 dan Rp2.962.845.686 dijamin dengan jaminan berupa bank garansi, deposito berjangka, asuransi kredit, dan harta berwujud tanah, bangunan dan kendaraan bermotor oleh pelanggan. As of March 31, 2017 and December 31, 2016, 71 and 77 of trade receivables with total value amounting to Rp2,763,457,578 and Rp2,962,845,686, respectively are collateralized by bank guarantees, time deposits, credit insurance, and tangible assets land, buildings and vehicles by the customers. Manajemen berpendapat bahwa piutang usaha yang belum jatuh tempo dan tidak diturunkan nilainya memiliki kualitas kredit yang baik. Management believes that trade receivables that are neither past due nor impaired have good credit quality. Piutang usaha tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-cash dan fasilitas kredit investasi Catatan 20. Certain trade receivables are used as collateral for non-cash loan facilities and credit investment facilities Note 20. 8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Pihak ketiga 161.075.590 164.842.805 Third parties Dikurangi: Less: Cadangan penurunan nilai 9.886.001 10.095.155 Allow ance for impairment losses 151.189.589 154.747.650 Pihak berelasi 34.347.059 26.527.060 Related parties Dikurangi: Less: Cadangan penurunan nilai 908.776 909.208 Allow ance for impairment losses 33.438.283 25.617.852 Jumlah 184.627.872 180.365.502 Total Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 62 - Mutasi cadangan penurunan nilai piutang lain-lain adalah sebagai berikut: The movements in the allowance for impairment losses of other receivables is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Saldo aw al 11.004.363 4.780.821 Beginning balance Penambahan Catatan 35 6.223.542 Additions Note 35 Pengurangan 209.586 - Reversal - net Saldo akhir 10.794.777 11.004.363 Ending balance Berdasarkan hasil kajian keadaan akun piutang lain- lain setiap debitur pada akhir periode pelaporan, manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang lain-lain. Based on a review of the status of the individual other receivable accounts at the end of reporting period, management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from uncollectible other receivables. Piutang lain-lain pihak berelasi adalah berkaitan dengan persewaan tanah dan bangunan kepada pihak berelasi dan jasa lainnya. Akun tersebut tidak dikenakan bunga dan jatuh tempo dalam 1 tahun. Other receivables with related parties are pertaining to land and building rental to related parties and other services. These accounts are not subject to interest and due within 1 year 9. PERSEDIAAN - BERSIH 9. INVENTORIES - NET 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Suku cadang 1.064.978.118 1.088.080.920 Spare parts Bahan baku dan penolong 959.644.437 751.868.356 Raw and indirect materials Barang dalam proses 620.457.787 520.903.760 Work in process Barang jadi 527.267.299 362.605.852 Finished goods Barang dalam perjalanan 28.002.316 64.337.988 Goods in transit 3.200.349.957 2.787.796.876 Dikurangi: Less: Cadangan persediaan usang Allow ance for obsolete dan bergerak lambat 117.034.575 116.652.359 and slow moving inventories Jumlah 3.083.315.382 2.671.144.517 Total Manajemen Grup berkeyakinan bahwa cadangan persediaan usang dan bergerak lambat telah mencukupi untuk menutup kemungkinan kerugian yang timbul dari persediaan usang dan bergerak lambat. The management of the Group believes that the allowance for obsolete and slow moving inventories is adequate to cover possible losses from obsolete and slow moving inventories. Mutasi cadangan persediaan usang dan bergerak lambat adalah sebagai berikut: The movement in the allowance for obsolete and slow moving inventories is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Saldo aw al 116.652.359 106.560.801 Beginning balance Akuisisi entitas anak - 1.563.329 Acquisitions of subsidiaries Penambahan 382.216 8.528.229 Additions Saldo akhir 117.034.575 116.652.359 Ending balance