Impairment Loss on Loans and Receivables

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED Continued - 38 - 31122015 31122014 USD USD b Umur piutang usaha yang belum b Aging of trade receivable diturunkan nilainya not impaired Belum jatuh tempo 13.616.151 20.536.667 Not yet due Sudah jatuh tempo Past due 1 - 30 hari 3.620.894 5.899.744 1 - 30 days 31 - 60 hari 3.149.638 1.435.804 31 - 60 days 61 - 90 hari 998.489 1.878.298 61 - 90 days Lebih dari 90 hari 8.734.550 5.970.098 More than 90 days Jumlah Piutang Usaha - Bersih 30.119.722 35.720.611 Trade Accounts Receivable - Net c Berdasarkan mata uang c By currency Dollar Amerika Serikat 23.367.989 29.870.480 U.S. Dollar Rupiah 8.415.315 7.108.868 Rupiah Dollar Singapura 11.987 12.844 Singapore Dollar Jumlah 31.795.291 36.992.192 Total Cadangan kerugian penurunan nilai 1.675.569 1.271.581 Allow ance for impairment losses Jumlah Piutang Usaha - Bersih 30.119.722 35.720.611 Trade Accounts Receivable - Net Jangka waktu rata-rata kredit adalah 60 hari. Tidak ada bunga yang dibebankan pada piutang usaha. Grup mengakui cadangan kerugian penurunan nilai piutang berdasarkan analisa kemampuan pelunasan masing- masing pelanggan. The average credit period is 60 days. No interest is charged on trade receivables. The Group has recognized an allowance for impairment losses based on payment capability analysis of each customer. Mutasi cadangan kerugian penurunan nilai: Movement in the allowance for impairment losses: 31122015 31122014 USD USD Saldo awal 1.271.581 1.038.775 Beginning balance Impairment losses recognized Kerugian penurunan nilai piutang 426.514 232.806 on receivables Pemulihan kerugian penurunan nilai 22.526 - Impairment losses reversed Saldo akhir 1.675.569 1.271.581 Ending balance Termasuk dalam cadangan kerugian penurunan nilai adalah piutang usaha yang diturunkan nilainya secara individual masing-masing sebesar USD 1.675.569 dan USD 1.271.581 pada tanggal 31 Desember 2015 dan 2014. Semua piutang usaha yang diturunkan nilainya secara individu mempunyai umur piutang lebih dari 90 hari, dan manajemen menilai bahwa rendah kemungkinan tertagihnya atas piutang tersebut. Grup tidak memiliki jaminan atau pendukung kredit lainnya untuk menutupi risiko kredit atas piutang. Included in the allowance for impairment losses are individually impaired trade receivables amounting to USD 1,675,569 and USD 1,271,581 at December 31, 2015 and 2014, respectively. All of individually impaired trade receivables balances had outstanding days of more than 90 days, and management considered that the chance of recovery of these amounts is low. The Group does not hold any collateral or other credit enhancements to cover its credit risks over these balances. Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang kepada pihak ketiga adalah cukup. Tidak diadakan cadangan kerugian penurunan nilai atas pihak berelasi karena manajemen berpendapat seluruh piutang tersebut dapat ditagih. Management believes that the allowance for impairment losses on trade accounts receivable from third parties is adequate. No allowance for impairment loss was provided on receivables from related parties as management believes that all such receivables are collectible.