TRADE ACCOUNTS Laporan Keuangan Konsolidasian PT Golden Eagle Energy Tbk 30 September 2016
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 43 - Piutang usaha terdiri dari:
Trade accounts receivable consist of: 30 September
31 Desember September 30, 2016
December 31, 2015 Rp
Rp a. Berdasarkan pelanggan
a. By debtor Pihak ketiga
Third parties PT Sriwijaya Bara Logistic
2.628.376.120 6.072.225.800
PT Sriwijaya Bara Logistic PT Sinar Energy Andalas
500.000.000 -
PT Sinar Energy Andalas Lain-lain dibawah 10
312.683.081 795.614.757
Others below 10 Subjumlah
3.441.059.201 6.867.840.557
Subtotal Dikurangi:
Less: Penyisihan penurunan nilai
2.121.016.271 2.121.016.271
Allowance for impairment losses Jumlah
1.320.042.930 4.746.824.286
Total b. Umur piutang usaha yang belum
b. Aging of trade accounts receivable diturunkan nilainya
not impaired Belum jatuh tempo
312.683.081 -
Not yet due Lewat jatuh tempo:
Past due: 31 - 60 hari
- 795.614.757
31 - 60 days Lebih dari 120 hari
3.128.376.120 6.072.225.800
More than 120 days Jumlah piutang usaha bersih
3.441.059.201 6.867.840.557
Net trade accounts receivable - net
Mutasi cadangan kerugian penurunan nilai Movement in the allowance for impairment
losses 30 September
31 Desember September 30, 2016
December 31, 2015 Rp
Rp Saldo awal
2.121.016.271 680.000.000
Beginning balance Impairment losses recognized
Kerugian penurunan nilai piutang -
1.441.016.271 on receivables
Saldo akhir 2.121.016.271
2.121.016.271 Ending balance
Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap
perubahan dalam kualitas kredit dari piutang usaha dari tanggal awalnya kredit diberikan
sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas pada 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.
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 44 - Umur piutang usaha yang diturunkan nilainya
Age of impaired trade accounts receivables 30 September 2016 dan 31 Desember 2015
September 30, 2016 and December 31, 2015 Rp
Lebih dari 120 hari 2.121.016.271
More than 120 days Jumlah
2.121.016.271 Total
Grup mengakui cadangan kerugian penurunan nilai piutang berdasarkan jumlah estimasi tidak
terpulihkan yang ditentukan dengan mengacu pada analisis keadaan keuangan kini pihak
debitur. The Group has recognized allowance for
impairment losses based on estimated irrecoverable amount determined by reference
to the counterparty’s current financial condition.
Manajemen berpendapat bahwa kerugian penurunan nilai atas piutang adalah cukup.
Management believes that the allowance for impairment losses is adequate.
Seluruh piutang usaha digunakan sebagai jaminan atas utang bank Catatan 28d.
All the above trade accounts receivables are used as collateral for bank loans Note 28d.
7. PERSEDIAAN 7.
INVENTORIES
30 September 31 Desember
September 30, 2016 December 31, 2015
Rp Rp
Batubara 3.120.041.980
13.602.198.129 Coal
Solar 162.558.315
190.481.453 Fuel
Lain-lain 128.344.288
180.445.405 Others
Sub Jumlah 3.410.944.583
13.973.124.987 Subtotal
Dikurangi : Less :
Penyisihan penurunan nilai - Allowance for impairment losses -
batubara 31.200.271
- coal
Jumlah 3.379.744.312
13.973.124.987 Total
Manajemen berpendapat bahwa penyisihan penurunan nilai persediaan pada tanggal 30
September 2016 cukup untuk menutup kemungkinan atas turunnya nilai persediaan.
Management believes that the allowance for impairment losses as of September 30, 2016 is
adequate to cover possible losses from the decline in inventories.
Persediaan batubara dalam perjalanan dari stockpile ke stockpile danatau stockpile ke
intermediary stockpile danatau stockpile atau intermediary stockpile ke mother vessel
diasuransikan dengan nilai pertanggungan 100 dari nilai batubara dalam perjalanan.
Coal inventories in transit from stockpile to stockpile andor stockpile to intermediary stockpile
andor stockpile or intermediary stockpile to mother vessel are covered by insurance policies
with the sum insured up to 100 from coal inventories in transit.
Seluruh persediaan digunakan sebagai jaminan atas utang bank Catatan 28d.
All the above inventories are used as collateral for bank loans Note 28d.
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 45 - 8. INVESTASI PADA ENTITAS ASOSIASI