PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 6. PIUTANG USAHA, NETO
6. TRADE RECEIVABLES, NET 30 Juni
31 Desember June
December 2016
2015 Pihak ketiga:
Third parties:
Dolar AS 48,497,978
54,097,126 US Dollars
Dikurangi: provisi penurunan nilai 195,927
195,927 Less: provision for doubtful debt
Piutang usaha - pihak ketiga, neto
48,302,051 53,901,199 Trade receivables - third parties, net
Pihak berelasi:
Related party:
Dolar AS -
PT Kariangau Power “KP” 2,170,671
2,171,003 PT Kariangau Power “KP” -
- Bayan International Pte.Ltd “BI”
419,233 261,975
Bayan International Pte. Ltd. “BI” -
Piutang usaha - Trade receivables -
pihak berelasi, neto 2,589,904
2,432,978 related party, net
Total piutang usaha 50,891,955
56,334,177 Total trade receivables
Persentase piutang usaha - Percentage of trade
pihak berelasi, neto receivables - related party,
terhadap jumlah aset 0.31
0.26 net to total assets
Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi.
Refer to Note 28 for details of related party transactions.
Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut:
Aging analysis of trade receivables net of provisions is as follows:
30 Juni 31 Desember
June December
2016 2015
Lancar 44,457,575
44,690,303 Current
Lewat jatuh tempo: Overdue:
1 - 30 hari 1,556,500
1,750,511 1 - 30 days
31 - 90 hari 1,270,475
3,039,075 31 - 90 days
90 hari 3,607,405
6,854,288 90 days
50,891,955 56,334,177
Pada tanggal 30 Juni 2016, piutang usaha sebesar AS195.927 telah lewat jatuh tempo lebih dari 90 hari
2015: AS195.927 mengalami penurunan nilai dan telah diprovisikan.
As at 30 June 2016, trade receivables of US195,927 overdue for more than 90 days
2015: US195,927 were impaired and a provision has been accounted for.
Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut:
Movements in the Group’s provision for impairment of trade receivables are as follows:
30 Juni 31 Desember
June December
2016 2015
Pada awal periode 195,927
195,927 At beginning of the period
Provisi yang dibalik -
- Reversal of provision
Pada akhir periode 195,927
195,927 At the end of the period
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 6. PIUTANG USAHA, NETO lanjutan
6. TRADE RECEIVABLES, NET continued
Berdasarkan pengkajian atas keadaan setiap akun piutang usaha pada akhir periode, manajemen Grup
berpendapat bahwa provisi penurunan nilai pada tanggal 30 Juni 2016 telah mencukupi untuk menutup
kerugian yang timbul dari piutang tersebut.
Based on the review of the status of the individual accounts receivable at the end of the period, the
Group’s management is of the opinion that the provision for impairment of trade receivables as at
30 June 2016 is adequate to cover losses from these
trade receivables.
Pada tanggal 30 Juni 2016, piutang perusahaan dan beberapa entitas anak dari perjanjian penjualan
batubara telah digunakan sebagai jaminan untuk fasilitas bank yang diperoleh dari New Club Deal lihat
Catatan 16 dan 29k. As at 30 June 2016, the company and several
subsidiary’s receivables from coal sales contract have been pledged as collateral for the bank facility under
the New Club Deal refer to Notes 16 and 29k.
7. PIUTANG NON-USAHA 7. NON-TRADE RECEIVABLES
30 Juni 31 Desember
June December
2016 2015
Pihak ketiga 16,638,020
16,010,509 Third parties
Dikurangi: provisi penurunan nilai 4,434,541
- Less: provision for doubtful debt
Piutang non usaha - pihak ketiga, neto
12,203,479 16,010,509
Non-trade receivables - third parties, n
et
Bagian jangka pendek 7,927,631
10,267,795 Current portion
Bagian jangka panjang 4,275,848
5,742,714 Non-current portion
Pihak berelasi: Related parties:
- KP 182,925
43,824 KP -
- PT Nirmala Matranusa 113,204
7,796 PT Nirmala Matranusa -
- Karyawan 27,776
30,651 Employees -
- PT Bunga Permata Sari 9,191
8,659 PT Bunga Permata Sari -
Jumlah piutang non-usaha - Non-trade receivables -
pihak berelasi, neto 333,096
90,930 related parties, net
Bagian jangka pendek -
- Current portion
Bagian jangka panjang 333,096
90,930 Non-current portion
Persentase piutang non-usaha - Percentage of non-trade
pihak berelasi, neto receivables - related parties,
terhadap jumlah aset 0,04
0.01 net to total assets
Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang dapat ditagih kembali
back charges.
Non-trade receivables mainly consist of sales of fixed
assets and back charges.
Lihat Catatan 28 untuk transaksi dengan pihak berelasi.
Refer to Note 28 for related party transactions.
Pada tanggal 30 Juni 2016, piutang non usaha sebesar AS4.434.541 telah lewat jatuh tempo lebih
dari 90 hari 2015: ASnil mengalami penurunan nilai dan telah diprovisikan.
As at 30 June 2016, non trade receivables of US4,434,541 overdue for more than 90 days
2015: USnil were impaired and a provision has been accounted for.
Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut:
Movements in the Group’s provision for impairment of trade receivables are as follows:
30 Juni 31 Desember
June December
2016 2015
Pada awal periode 4,434,541
- At beginning of the period
Provisi yang dibalik -
- Reversal of provision
Pada akhir periode 4,434,541
- At the end of the period