54
The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
8. PIUTANG USAHA
8. TRADE RECEIVABLES
2015
2014
Pihak ketiga
500.192.073.268 547.617.339.718
Third parties
Dikurangi:
Less:
Cadangan kerugian penurunan nilai (9.193.297.592) (8.661.198.512)
Allowance for impairment loss
490.998.775.676 538.956.141.206
Pihak berelasi
Related parties
PT Alcarindo Prima
-
9.093.516
PT Alcarindo Prima
KSO PT Centra Multi Elektrindo -
KSO PT Centra Multi Elektrindo -
PT Voksel Electric Tbk
55.127.468.000
-
PT Voksel Electric Tbk
Total
546.126.243.676 538.965.234.722
Total
Rincian umur piutang usaha dihitung sejak tanggal
faktur adalah sebagai berikut:
Summary of the aging of accounts receivables
determined based on the date of invoice is as
follows:
2015
2014
Belum jatuh tempo
196.115.914.430 228.865.339.788
Not yet due
Telah jatuh tempo
Over due
1-30 hari
79.565.971.237 42.586.290.943
1-30 days
31-60 hari
21.836.778.322 12.616.724.172
31-60 days
Lebih dari 60 hari
257.800.877.279 263.558.078.331
More than 60 days
555.319.541.268 547.626.433.234
Dikurangi:
Less:
Cadangan kerugian penurunan nilai (9.193.297.592) (8.661.198.512)
Allowance for impairment loss
Total
546.126.243.676 538.965.234.722
Total
Pada tanggal 31 Desember 2015 dan 2014,
piutang usaha yang telah lewat jatuh tempo
namun tidak mengalami penurunan nilai terkait
dengan sejumlah pelanggan yang tidak memiliki
sejarah penghapusan piutang dan/atau memiliki
jaminan yang memadai. Berdasarkan pengalaman
masa lalu, manajemen berkeyakinan bahwa
cadangan atas penurunan nilai tidak diperlukan
karena tidak ada perubahan yang signifikan
terhadap kualitas kredit dan saldo piutang
dianggap dapat seluruhnya dipulihkan.
As of December 31, 2015 and 2014, trade
receivables that were past due but not impaired
related to a number of independent customers for
whom there is no history of write-off and/or have
sufficient collateral. Based on past experience, the
management believes that no allowance for
impairment is necessary in respect of these
balances as there has not been a significant
change in credit quality and the balances are still
considered fully recoverable.
Analisis perubahan cadangan penurunan nilai
piutang usaha adalah sebagai berikut:
Analysis of changes in the allowance for
impairment loss of trade receivables are as
follows:
2015
2014
Saldo awal
8.661.198.512
8.815.363.512
Beginning balance
Penambahan cadangan kerugian
Addition allowance for impairment
penurunan nilai
532.099.080
180.901.188
loss
Penghapusan cadangan kerugian
Written off allowance for impairment
penurunan nilai
-
(335.066.188)
loss
Saldo akhir tahun
9.193.297.592
8.661.198.512
Year end balance
Penyisihan penurunan nilai ditinjau secara berkala
terhadap kemungkinan debitur mengalami
kesulitan keuangan yang signifikan, mengalami
pailit, wanprestasi atau tunggakan pembayaran.
Provision for impairment is reviewed periodically
for the possibility of debtor facing significant
financial difficulties, entering bankruptcy, payment
default or delinquent payment.
