Source of Estimation Uncertainty and Critical

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp PT Pacivica Wildan Hutama -- -- 3,146,000,000 -- Eling Purwoko -- -- 2,663,400,000 1,843,200,000 Imawan Sutanto -- -- 2,656,000,000 -- Wiguna Motor -- -- 2,337,855,714 -- TGP MOTOR -- -- 2,156,441,220 1,200,015,190 PT Bima Nusantara Mitrautama -- -- 2,089,000,000 -- PT Bintang Sidoraya -- -- 2,028,924,000 -- Tutuk Kurniawan -- -- 1,950,400,000 -- Kosti Semarang -- -- 1,595,000,000 -- Solo Sentra Taxi -- -- 1,484,616,000 -- Veronica -- -- 1,477,622,961 -- Sugeng Motor -- -- 1,384,196,096 -- Judi Setiawan Hambali -- -- 1,305,000,000 -- PT Restu Intan Armada -- -- 1,228,948,000 -- PT Graha Artha -- -- 1,203,360,000 -- PT Pusaka Prima Transport -- -- 1,187,000,000 -- PT Alloy Mitra Ersada -- -- 1,100,160,000 7,473,500,000 PT Wikamatra Bina Usaha -- -- -- 6,433,799,000 PT Toyota Astra Financial Service -- -- -- 2,131,300,000 PT Mitra Pinasthika Mustika Rent -- -- -- 3,532,100,000 PT Agung Concern -- -- -- 1,366,680,000 Pemerintah Provinsi Jawa Tengah -- -- -- 6,929,704,865 PT Satria Express Perdana -- -- -- 6,623,400,000 Sekretariat Dewan Provinsi Jawa Tengah -- -- -- 4,565,331,825 PT Pusaka Prima Transport -- -- -- 3,340,199,945 Subekti Yudha P -- -- -- 3,140,320,000 Kosti Semarang -- -- -- 2,234,000,000 CV Cahaya Indra Laksana -- -- -- 2,178,000,000 Lulus Sutrisno -- -- -- 1,593,700,000 Koperasi Karyawan PLN Sektor Semarang -- -- -- 1,481,230,000 Judi Setiawan Hambali -- -- -- 1,305,000,000 Wiguna Motor -- -- -- 1,047,345,804 Lain-lainOthers Di bawahBelow Rp1.000.000.000 312,032,356,941 294,124,500,998 281,678,627,627 275,908,044,585 DikurangiLess: Penurunan Kerugian Penurunan Nilai Allowance for Impairment Losses 4,069,792,761 3,788,344,943 2,981,842,972 2,366,301,358 Sub Total 363,900,066,400 353,261,690,813 354,878,163,600 381,936,111,158 Total 404,947,428,916 397,107,611,071 389,538,694,631 394,128,037,664 Rincian umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Belum Jatuh TempoNot Yet Overdue 133,412,245,411 285,746,814,749 263,341,902,589 290,737,520,765 Jatuh TempoOverdue 1 - 30 hari1 - 30 days 229,367,643,407 86,950,984,940 96,727,349,343 79,793,301,595 31 - 60 hari31 - 60 days 21,360,802,331 13,242,794,302 19,589,977,633 15,444,318,373 61 - 90 hari61 - 90 days 10,042,594,110 5,561,087,009 4,542,423,851 6,946,306,061 lebih dari 90 harimore than 90 days 14,833,936,418 9,394,275,014 8,318,884,187 3,572,892,228 409,017,221,677 400,895,956,014 392,520,537,603 396,494,339,022 Cadangan Kerugian Penurunan Nilai Allowance for Impairment Losses 4,069,792,761 3,788,344,943 2,981,842,972 2,366,301,358 Total - Bersih 404,947,428,916 397,107,611,071 389,538,694,631 394,128,037,664 385 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Perubahan penyisihan penurunan nilai piutang adalah sebagai berikut: The movements in allowance for impairment of trade receivables are as follows: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Saldo AwalBeginning Balance 3,788,344,943 2,981,842,972 2,366,301,358 1,431,430,315 Beban Cadangan Kerugian Penurunan Piutang Catatan 28Impairment on Receivables Note 28 645,201,500 1,035,637,902 1,189,992,705 1,096,787,405 PenghapusanWrite Off -- -- -- -- PemulihanRecovery 363,753,682 229,135,931 574,451,091 161,916,362 Saldo Akhir 4,069,792,761 3,788,344,943 2,981,842,972 2,366,301,358 Cadangan kerugian penurunan nilai ditentukan secara kolektif berdasarkan umur piutang dan historikal pembayaran dari pelanggan. Allowance for impairment losses is determined collectively based on aging receivables and historical payments from customers. Pemulihan cadangan kerugian penurunan nilai disebabkan pembayaran dari pelanggan yang piutangnya telah dicadangkan. Recovery of allowance for impairment losses is due to the payment of customers receivables that has been reserved. Manajemen Grup berkeyakinan bahwa cadangan kerugian penurunan nilai atas piutang usaha cukup untuk menutup kemungkinan kerugian di masa depan dari tidak tertagihnya piutang. Management of the Group believe that the allowance for impairment losses on trade receivables is sufficient to cover possible losses on uncollectible receivables in the future. Piutang usaha Grup digunakan sebagai jaminan atas utang bank Catatan 19. Trade receivables of the Group are used as collateral for bank loans Note 19. Seluruh piutang usaha Grup adalah dalam Indonesia Rupiah. All receivables of the Group are in Indonesian Rupiah. 6. Aset Keuangan Lancar Lainnya 6. Other Current Financial Assets Akun ini terdiri dari : This account consist of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pihak Berelasi Catatan 32 - Bersih 41,878,691,073 66,313,363,532 77,001,008,099 38,386,663,176 Related Parties Note 32 - Net Pihak Ketiga Third Parties Piutang Tarikan 93,584,750,623 70,163,398,036 42,844,054,984 30,249,789,362 Repossession Receivables Piutang Karyawan 22,054,490,898 12,337,462,872 16,546,256,983 9,269,680,531 Employees Receivables Piutang Rental 2,999,922,412 37,535,227,713 40,763,898,351 31,979,724,343 Rental Receivables Lain-lain Masing-masing dibawah Others Each Below 1 Billion 1 Miliar Rupiah 62,242,040,918 49,912,746,091 33,483,159,514 26,010,000,639 Rupiah Sub Total 180,881,204,851 169,948,834,712 133,637,369,832 97,509,194,875 Sub Total Total 222,759,895,924 236,262,198,244 210,638,377,931 135,895,858,051 Total Piutang tarikan merupakan piutang pembiayaan konsumen yang umumnya telah menunggak di atas 60 hari disertai dengan penarikan jaminan kendaraan. Piutang ini akan diselesaikan dengan penjualan jaminan kendaraan. Repossession receivables represent consumer finance receivables that are in arrears for over 60 days and followed by collateral repossession vehicle. These receivables will be settled upon the disposal of the collaterals vehicles. Piutang karyawan merupakan pinjaman yang diberikan oleh Perusahaan kepada karyawan tanpa bunga. Pinjaman tersebut akan dilunasi melalui pemotongan gaji karyawan setiap bulan. Employee receivables represent non interest bearing loan facilities given by the Company to its employees. These receivables are paid by the employees through monthly salary deduction. 386 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Berdasarkan keputusan direksi tanggal 22 Maret 2016, Perusahaan melakukan penghapusan piutang kepada PT Tiara Kusuma Sakti, PT Minerva dan PT Tri Makna Utama sebesar Rp 9.380.500.090 Catatan 28. Based on director decision dated March 22, 2016, the Company write-off of receivable to PT Tiara Kusuma Sakti, PT Minerva and PT Tri Makna Utama amounted to Rp9,380,500,090 Note 28. 7. Piutang Pembiayaan Konsumen 7. Consumer Finance Receivables Akun ini terdiri dari : This account consist of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pihak Ketiga Third Parties Piutang Pembiayaan Konsumen 5,245,292,140,802 4,617,602,534,081 4,215,041,714,965 3,412,495,063,158 Consumer Finance Receivables Pendapatan Pembiayaan Konsumen Unearned Consumer Finance yang Belum Diakui 1,274,225,565,434 1,035,677,152,579 890,705,950,628 640,554,277,841 Revenue Sub Total 3,971,066,575,368 3,581,925,381,502 3,324,335,764,337 2,771,940,785,317 Sub Total Less: Allowance for Dikurangi : Penurunan Nilai Piutang 76,161,684,437 96,477,492,278 45,413,452,920 37,811,828,920 Impairment of Receivables Total 3,894,904,890,931 3,485,447,889,224 3,278,922,311,417 2,734,128,956,397 Total Saldo piutang pembiayaan konsumen menurut tahun jatuh temponya dan menurut perjanjian pembiayaan pada tanggal 30 September 2016, 31 Desember 2015, 2014 dan 2013 adalah sebagai berikut: Balances of consumer finance receivables by maturity dates and by the financing contract term as of September 30, 2016, December 31, 2015, 2014 and 2013 are as follows: Jangka Waktu Term 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp 1 tahun 37,143,269,295 34,406,593,751 66,992,729,937 65,088,649,680 1 year 1 - 2 tahun 204,597,604,658 219,111,075,209 301,103,378,976 269,954,594,504 1 - 2 years 2 - 3 tahun 1,267,805,262,529 1,303,141,643,405 1,355,275,703,067 1,274,024,152,948 2 - 3 years 3 tahun 3,735,746,004,320 3,060,943,221,716 2,491,669,902,985 1,803,427,666,026 3 years Total 5,245,292,140,802 4,617,602,534,081 4,215,041,714,965 3,412,495,063,158 Total Menurut Perjanjian Pembiayaan By Financing Contract Jangka Waktu Term 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Belum Jatuh Tempo 4,643,012,334,853 3,823,502,896,216 3,558,206,326,734 2,936,304,550,168 Current Lewat Jatuh Tempo: Past Due: 1 - 30 Hari 406,564,378,851 544,812,195,092 459,443,083,692 393,794,629,701 1 - 30 Days 31 - 60 Hari 79,801,740,565 101,652,065,325 81,219,002,364 28,049,732,600 31 - 60 Days 61 - 90 Hari 33,223,084,131 36,853,289,300 20,415,421,900 7,588,174,000 61 - 90 Days Macet 82,690,602,402 110,782,088,148 95,757,880,275 46,757,976,689 Non Performing Total 5,245,292,140,802 4,617,602,534,081 4,215,041,714,965 3,412,495,063,158 Total Menurut Jatuh Temponya By Maturity Date 387