INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 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 SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 55 - 7. PIUTANG USAHA

7. TRADE RECEIVABLES

30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Pihak ketiga: Third parties: Rupiah 2.867.833.334 2.550.117.743 Rupiah Dolar Amerika Serikat 24.595.688 27.613.160 United States Dollars Dong Vietnam 36.724.706 28.273.053 Vietnamese Dong 2.929.153.728 2.606.003.956 Dikurangi: Less: Cadangan penurunan nilai 63.970.920 52.350.448 Allowance for impairment losses 2.865.182.808 2.553.653.508 Pihak berelasi: Related parties: Rupiah 867.083.385 755.859.388 Rupiah Dong Vietnam 12.821.933 11.924.719 Vietnamese Dong 879.905.318 767.784.107 Dikurangi: Less: Cadangan penurunan nilai 21.912.991 20.190.311 Allowance for impairment losses 857.992.327 747.593.796 Jumlah 3.723.175.135 3.301.247.304 Total Sebelum menerima setiap pelanggan baru, Grup menggunakan sistem penilaian secara internal untuk menilai potensi pelanggan. Untuk selanjutnya batasan yang diatribusikan kepada pelanggan ditinjau minimal 2 kali setahun. Before accepting any new customer, the Group uses an internal assessment system to assess the potential customer. In addition further restrictions attributable to the customer are evaluated at least 2 times a year. Pada tanggal 30 September 2015, rincian pelanggan dengan nilai piutang melebihi 5 dari jumlah saldo piutang usaha adalah sebagai berikut: The details of the customer with the value of receivables exceeds 5 of the total trade receivable balance as of September 30, 2015 are as follows: Saldo piutang usaha Persentase dari total piutang usaha Trade receivable As a percentage of PelangganCustomer balance trade receivable balance PT Varia Usaha 269.561.128 7,24 Koperasi Warga Semen Gresik 248.497.619 6,67 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 30 SEPTEMBER 2015 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 SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 56 - Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows: 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Lancar 3.056.341.659 2.932.746.406 Current Lewat jatuh tempo: Overdue: 1 - 45 hari 318.633.893 265.438.115 1 - 45 days 46 - 135 hari 238.035.547 63.653.940 46 - 135 days 136 - 365 hari 98.960.686 21.369.235 136 - 365 days Lebih dari 365 hari 97.087.261 90.580.367 Over 365 days 3.809.059.046 3.373.788.063 Dikurangi: Less: Cadangan penurunan nilai 85.883.911 72.540.759 Allowance for impairment losses Jumlah 3.723.175.135 3.301.247.304 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 penurunan nilai piutang adalah sebagai berikut: The movements in the provision for impairment of receivables is as follows: 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Saldo awal 72.540.759 70.142.933 Beginning balance Penambahan 13.343.152 2.397.826 Addition Saldo akhir 85.883.911 72.540.759 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 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.