Debitur A (TOP = 30 hari) Debitur B (TOP = 30 hari)

Tgl Faktur Nilai Faktur Tgl Faktur Nilai Faktur

24-Sep-00 3,000,000 25-Sep-00 3,000,000
7-Oct-00 2,000,000 30 29-Sep-00 2,000,000
8-Dec-00 1,000,000 25-Nov-00 1,000,000

Cadangan kerugian piutang adalah 1%, 2%, 3% masing-masing untuk piutang lewat jatuh tempo <=30 hari
dan LJT >= 60 hari

Tanggal Laporan
Tanggal Syarat Belum Jatuh
No Debitur Nilai Faktur
Faktur Bayar Tempo
1A 24-Sep-00 30 3,000,000
2B 25-Sep-00 30 3,000,000
3B 29-Sep-00 30 2,000,000
4A 7-Oct-00 30 2,000,000
5B 25-Nov-00 30 1,000,000
6A 8-Dec-00 30 1,000,000 1,000,000
Total 12,000,000 1,000,000
Total Debitur A 6,000,000 1,000,000
Total Debitur B 6,000,000 -
Cadangan
lewat jatuh tempo <=30 hari, 30 < LJT < 60

31-Dec-00
Lewat Jatuh Lewat Jatuh Tempo (hari)
Tempo LJT <= 30 30 < LJT < 60 LJT >=60
3,000,000 3,000,000
3,000,000 3,000,000
2,000,000 2,000,000
2,000,000 2,000,000
1,000,000 1000000

11,000,000 1,000,000 2,000,000 8,000,000

5,000,000 - 2,000,000 3,000,000
6,000,000 1,000,000 - 5,000,000
10,000 40,000 240,000