a. Berdasarkan Pelanggan a. By Customer
1 Januari 2013/
31 Desember/ 31 Desember/ 31 Desember 2012/
December 31, December 31, January 1, 2013/
2014 2013 December 31, 2012
Pihak berelasi (Catatan 31) Related parties (Note 31)
PT Indah Kiat Pulp & Paper Tbk 12.384.022 58.413.714 45.293.700 PT Indah Kiat Pulp & Paper Tbk
PT Lontar Papyrus Pulp And PT Lontar Papyrus Pulp And
Paper Industry 2.489.238 1.113.816 2.158.313 Paper Industry
PT Pindo Deli Pulp and Paper Mills 1.477.786 10.242.332 12.954.697 PT Pindo Deli Pulp and Paper Mills
PT Sinar Mas Agro Resources PT Sinar Mas Agro Resources
and Technology Tbk 1.020.065 1.755.038 2.445.132 and Technology Tbk PT Sinar Syno Kimia 746.209 187.155 562.508 PT Sinar Syno Kimia PT Bumipermai Lestari 632.911 31.387 12.995 PT Bumipermai Lestari PT Ekamas Fortuna 618.282 3.610 - PT Ekamas Fortuna PT Forestalestari Dwikarya 518.651 3.348 1.562.148 PT Forestalestari Dwikarya PT Tapian Nadenggan 424.450 3.858.394 4.195.725 PT Tapian Nadenggan PT Sawit Mas Sejahtera 330.580 237.391 288.659 PT Sawit Mas Sejahtera PT Bumi Sawit Permai 307.755 65.188 662.896 PT Bumi Sawit Permai PT Pabrik Kertas Tjiwi Kimia Tbk 255.552 11.086.895 18.264.945 PT Pabrik Kertas Tjiwi Kimia Tbk PT Sumber Indahperkasa 197.448 620.286 774.985 PT Sumber Indahperkasa PT Djuandasawit Lestari 187.103 2.017 347.379 PT Djuandasawit Lestari
PT Satya Kisma Usaha 159.997 164.414 754.353 PT Satya Kisma Usaha
PT Binasawit Abadipratama 113.495 2.817.312 1.996.431 PT Binasawit Abadipratama
PT Wirakarya Sakti 112.326 - - PT Wirakarya Sakti
PT Sinar Kencana Inti Perkasa 108.208 494.884 913.072 PT Sinar Kencana Inti Perkasa
PT Maskapai Perkebunan Leidong PT Maskapai Perkebunan Leidong
West Indonesia 96.975 154.699 453.483 West Indonesia PT Kresna Duta Agroindo 88.523 408.271 1.243.262 PT Kresna Duta Agroindo PT Bumipalma Lestaripersada 81.480 15.133 147.004 PT Bumipalma Lestaripersada PT Agrokarya Primalestari 80.991 665.169 295.154 PT Agrokarya Primalestari PT Ivo Mas Tunggal 77.836 160.393 1.127.201 PT Ivo Mas Tunggal PT Mitrakarya Agroindo 55.146 453.733 1.664.933 PT Mitrakarya Agroindo PT Agrolestari Sentosa 41.176 123.027 45.218 PT Agrolestari Sentosa PT Persada Graha Mandiri 32.511 770 142.096 PT Persada Graha Mandiri PT Meganusa Intisawit 25.444 235.506 402.738 PT Meganusa Intisawit PT Agrolestari Mandiri 22.515 135.396 37.682 PT Agrolestari Mandiri PT Buana Adhitama 22.097 315.740 87.537 PT Buana Adhitama PT Aditunggal Mahajaya 14.466 94.396 403.280 PT Aditunggal Mahajaya PT Sawitakarya Manunggul 12.953 101.209 411.511 PT Sawitakarya Manunggul PT Buana Wiralestari Mas 9.989 5.228 1.034.555 PT Buana Wiralestari Mas PT Buana Artha Sejahtera 8.841 675.583 79.470 PT Buana Artha Sejahtera PT Ramajaya Pramukti 8.458 215.709 840.022 PT Ramajaya Pramukti Lain-lain (masing-masing kurang
dari US$ 100.000) 188.653 175.598 401.249 Others (less than US$ 100,000 each) Jumlah 22.952.132 95.032.741 102.004.333 Subtotal
Cadangan kerugian penurunan nilai - (46.185) (41.197) Allowance for impairment
Jumlah - bersih 22.952.132 94.986.556 101.963.136 Net
1 Januari 2013/
31 Desember/ 31 Desember/ 31 Desember 2012/
December 31, December 31, January 1, 2013/
2014 2013 December 31, 2012
Pihak ketiga Third parties
Freeland Universal Limited 11.895.671 2.799.505 16.771.127 Freeland Universal Limited
Adani Global FZE 8.371.826 - - Adani Global FZE
China Coal Solution 4.762.007 - - China Coal Solution
PT Andalan Nusantara Sejahtera 2.689.758 1.743.445 2.436.313 PT Andalan Nusantara Sejahtera
Zhejiang Pangxin Electric Power 2.532.770 - - Zhejiang Pangxin Electric Power
PT Artamulia Tatapratama 2.434.122 2.582.480 1.500.585 PT Artamulia Tatapratama PT Mahkota Indosakti Prima 2.073.631 2.673.815 719.358 PT Mahkota Indosakti Prima Cathay Logistic Service 1.975.482 4.255.596 - Cathay Logistic Service PT Graha Dinamika Sejahtera 1.691.404 520.473 558.832 PT Graha Dinamika Sejahtera
PT Eksploitasi Energi Indonesia 1.273.718 - - PT Eksploitasi Energi Indonesia
PT Mulia Keramik Indahraya 1.192.227 734.071 988.579 PT Mulia Keramik Indahraya
SCG Trading Co. Ltd. 1.040.515 - - SCG Trading Co. Ltd.
PT Dwi Guna Laksana 942.376 - - PT Dwi Guna Laksana
PT Kruing Lestari Jaya 938.584 13.660 - PT Kruing Lestari Jaya Homelinks CBS 888.442 296.538 392.388 Homelinks CBS
PT Cipta Prima Energi Indonesia 838.090 - - PT Cipta Prima Energi Indonesia
PT Buana Tunas Sejahtera 661.048 24.614 46.619 PT Buana Tunas Sejahtera
Lafarge Cement 655.322 1.110.615 - Lafarge Cement
PT Harapan Rimba Raya 625.481 26.708 - PT Harapan Rimba Raya PT Sentrakarya Manunggal 589.692 23.681 29.291 PT Sentrakarya Manunggal PT Dutanusa Lestari 522.869 - 7.987 PT Dutanusa Lestari PT Mapala Rabda 403.589 404.261 412.933 PT Mapala Rabda
Koperasi Unit Desa Krida Sejahtera 235.850 777.669 2.043.560 Koperasi Unit Desa Krida Sejahtera PT Dexter Timber Perkasa Indonesia 28.962 589.281 596.981 PT Dexter Timber Perkasa Indonesia
Shandong Weifeng Mining Ltd. - 2.953.681 - Shandong Weifeng Mining Ltd.
Hunan Xiangzhong Mining Group Ltd. - 1.734.738 - Hunan Xiangzhong Mining Group Ltd.
PT Holcim Indonesia Tbk - 1.122.303 - PT Holcim Indonesia Tbk
Zhejiang Qiying Energy & Chemical - 966.285 - Zhejiang Qiying Energy & Chemical
Oleander Financial Pte. Ltd. - - 2.172.164 Oleander Financial Pte. Ltd.
Zhongdian Resources (H.K.) Co. Ltd. - - 1.422.006 Zhongdian Resources (H.K.) Co. Ltd.
Novo Commodities Pte. Ltd. - - 891.500 Novo Commodities Pte. Ltd.
Lain-lain (masing-masing kurang
dari US$ 500.000) 7.348.106 5.182.585 5.954.520 Others (less than US$ 500,000 each)
Jumlah 56.611.542 30.536.004 36.944.743 Subtotal
Cadangan kerugian penurunan nilai (384.033) (391.134) (422.401) Allowance for impairment
Jumlah - bersih 56.227.509 30.144.870 36.522.342 Net
Jumlah 79.179.641 125.131.426 138.485.478 Total
b. Berdasarkan Umur Piutang b. By Age
1 Januari 2013/
31 Desember/ 31 Desember/ 31 Desember 2012/
December 31, December 31, January 1, 2013/
2014 2013 December 31, 2012
Belum jatuh tempo dan tidak
mengalami penurunan nilai 52.214.604 83.161.887 37.315.408 Neither past due nor impaired
Jatuh tempo dan tidak mengalami
penurunan nilai Past due but not impaired
Kurang dari 1 bulan 5.461.994 7.894.291 46.004.755 Less than 1 month
1 bulan - 2 bulan 3.734.962 9.872.546 19.202.995 1 month - 2 months
2 bulan - 3 bulan 3.248.796 6.805.053 12.692.528 2 months - 3 months
Lebih dari 3 bulan 14.519.285 4.721.277 13.246.688 More than 3 months
Jatuh tempo dan mengalami
penurunan nilai 384.033 13.113.691 10.486.702 Past due and impaired
Jumlah 79.563.674 125.568.745 138.949.076 Total
Cadangan kerugian penurunan nilai (384.033) (437.319) (463.598) Allowance for impairment
Bersih 79.179.641 125.131.426 138.485.478 Net
c. Berdasarkan Mata Uang c. By Currency
1 Januari 2013/
31 Desember/ 31 Desember/ 31 Desember 2012/
December 31, December 31, January 1, 2013/
2014 2013 December 31, 2012
Dolar Amerika Serikat 60.281.862 94.581.972 107.738.332 U.S. Dollar
Rupiah (Catatan 32) 19.281.812 30.986.773 31.210.744 Rupiah (Note 32)
Jumlah 79.563.674 125.568.745 138.949.076 Total
Cadangan kerugian penurunan nilai (384.033) (437.319) (463.598) Allowance for impairment
Bersih 79.179.641 125.131.426 138.485.478 Net
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in allowance for impairment are as follows:
1 Januari 2013/
31 Desember/ 31 Desember/ 31 Desember 2012/
December 31, December 31, January 1, 2013/
2014 2013 December 31, 2012
Saldo awal 437.319 463.598 1.024.268 Beginning balance
Penambahan (pemulihan) Provision (reversal) during
tahun berjalan (48.406) 30.728 (548.702) the year
Foreign currency translation Selisih kurs penjabaran (4.880) (57.007) (11.968) adjustment
Saldo akhir 384.033 437.319 463.598 Ending balance
Berdasarkan evaluasi manajemen terhadap kolektibilitas saldo masing-masing piutang pada tanggal 31 Desember 2014 dan 2013, dan 1 Januari 2013/31 Desember 2012,
Based on management’s evaluation of the collectability of the individual receivable account as of December 31, 2014 and 2013 and January 1, 2013/December 31, 2012,
Manajemen berpendapat bahwa tidak terdapat risiko terkonsentrasi secara signifikan atas piutang usaha dari pihak ketiga.
Management believes that there is no significant concentration of credit risk on trade accounts receivable from third parties.
Pada tanggal 31 Desember 2014 dan 2013 dan 1 Januari 2013/31 Desember 2012, piutang usaha masing-masing sebesar US$ 43.673.846, US$ 50.157.369 dan US$ 77.206.603 digunakan sebagai jaminan atas fasilitas kredit yang diperoleh Grup (Catatan 15 dan 19).
As of December 31, 2014 and 2013, and January 1, 2013/December 31, 2012, accounts receivable amounting to US$ 43,673,846, US$ 50,157,369 and US$ 77,206,603, respectively, are used as collateral on the credit facilities obtained by the Group (Notes 15 and 19).
7. Piutang Lain-lain 7. Other Receivables
1 Januari 2013/
31 Desember/ 31 Desember/ 31 Desember 2012/
December 31, December 31, January 1, 2013/
2014 2013 December 31, 2012
Pihak berelasi (Catatan 31) Related parties (Note 31)
PT Asuransi Sinar Mas 152.000 152.000 - PT Asuransi Sinar Mas
PT Pindo Deli Pulp and Paper Mills 125.825 312.659 468.278 PT Pindo Deli Pulp and Paper Mills Lain-lain (masing-masing kurang
dari US$ 100.000) 67.117 71.318 10.854 Others (less than US$ 100,000 each)
Jumlah 344.942 535.977 479.132 Subtotal
Pihak ketiga Third parties
PT Transindo Makmur Sejahtera 3.738.429 865.780 1.164.172 PT Transindo Makmur Sejahtera
PT Mora Telematika Indonesia 1.124.434 590.128 138.864 PT Mora Telematika Indonesia
PT Telekomunikasi Indonesia Tbk 790.833 342.425 - PT Telekomunikasi Indonesia Tbk
PT Daya Bambu Sejahtera 660.170 - - PT Daya Bambu Sejahtera
PT Artamulia Tatapratama 522.793 591.094 677.974 PT Artamulia Tatapratama
PT Inti Bangun Sejahtera Tbk 261.819 1.061.254 15.573.192 PT Inti Bangun Sejahtera Tbk
PT Intan Sari Prakarsa - - 974.808 PT Intan Sari Prakarsa
Lain-lain (masing-masing kurang
dari US$ 500.000) 1.559.803 1.769.060 7.475.176 Others (less than US$ 500,000 each)
Jumlah 8.658.281 5.219.741 26.004.186 Subtotal
Jumlah 9.003.223 5.755.718 26.483.318 Total
Piutang lain-lain dalam mata uang asing pada tanggal 31 Desember 2014 sebesar Rp 53.220.546.760 (setara US$ 4.278.179), 31 Desember 2013 sebesar Rp 7.948.580.979 (setara US$ 652.111), dan 1 Januari 2013/
31 Desember 2012 sebesar Rp 190.277.866.440 (setara US$ 19.677.132) (Catatan 32).
Other receivables in foreign currencies as of December 31, 2014 amounted to Rp 53,220,546,760 (equivalent to US$ 4,278,179), as of December 31, 2013 amounted to Rp 7,948,580,979 (equivalent to US$ 652,111), and as of January 1, 2013/December 31, 2012 amounted to Rp 190,277,866,440 (equivalent to US$ 19,677,132) (Note 32).
Manajemen berpendapatan bahwa seluruh piutang lain-lain dapat tertagih sehingga tidak dibentuk cadangan kerugian penurunan nilai atas piutang tersebut.
Management believes that the above mentioned amounts other receivables are fully collectible, thus, no allowance for impairment was provided.
8. Persediaan 8. Inventories