Ekshibit E35 Exhibit E35
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2017
FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 6. ASET KEUANGAN LANCAR LAINNYA
6. OTHER CURRENT FINANCIAL ASSETS 30 Jun 2017
30 Jun 2017 31 Des 2016
31 Dec 2016 Investasi jangka pendek
Short-term investments
PT Bank Danamon Indonesia Tbk 2.000.000.000
2.000.000.000 PT Bank Danamon Indonesia Tbk
PT Bank Central Asia Tbk 500.000.000
500.000.000 PT Bank Central Asia Tbk
Sub-total 2.500.000.000
2.500.000.000 Sub-total
Piutang pegawai 35.692.774
387.548.264 Employee receivables
Lain-lain 1.779.016.412
1.574.539.859 O t h e r s
T o t a l 4.314.709.186
4.462.088.123
T o t a l
Investasi jangka pendek merupakan penempatan dana Grup pada deposito berjangka yang dijadikan
jaminan untuk pinjaman Catatan 10. Short-term investments represent the Group’s fund
placement in time deposits which are used as collateral for loan Note 10.
7. PERSEDIAAN 7. INVENTORIES
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
Bahan baku dan pembantu 79.207.623.311
64.556.684.560 Raw materials and supplies
Barang jadi 55.218.212.216
26.362.480.869 Finished goods
Barang dalam proses 4.463.308.893
3.741.831.906 Work-in-process
T o t a l 138.889.144.420
94.660.997.335 T o t a l
Penyisihan persediaan usang 459.415.898
459.415.898 Allowance for inventory
obsolescence
N e t o 138.429.728.522
94.201.581.437
N e t
Manajemen Grup berpendapat bahwa cadangan persediaan pada tanggal 30 Juni 2017 dan 31
Desember 2016 cukup untuk menutupi kehilangan akibat persediaan usang.
Group management believes that the allowance for inventory obsolescence as of 30 June 2017 and 31
December 20156are adequate to cover possible losses that may arise from risk of obsolescence.
Analisa mutasi saldo penyisihan persediaan usang adalah sebagai berikut:
Analysis of the movement in the balance of allowance for inventory obsolescence are as follows:
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
Saldo awal 459.415.898
493.036.282 Beginning balance
Pemusnahan persediaan -
1.223.415.257 Write-down of inventory
Penambahan penyisihan persediaan usang
- 1.189.794.873
Provision for inventory obsolescence
Saldo akhir 459.415.898
459.415.898 Ending balance
Persediaan di atas diasuransikan terhadap risiko kerugian kebakaran, kebanjiran dan risiko kerugian
lainnya all risks, dengan nilai pertanggungan masing-masing sebesar Rp 62.510.391.254 dan
Rp 62.510.391.254 pada tanggal 30 Juni 2017 dan 31 Desember 2016, dimana manajemen berpendapat
bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas persediaan
yang dipertanggungkan. Inventories are covered by insurance against losses
by fire, flood and other risks all risks, with an aggregate coverage amount of Rp 62,510,391,254 and
Rp Rp 62,510,391,2547 as of 30 June 2017 and 31 December 2016, respectively which in management’s
opinion, is adequate to cover any possible losses that may arise from the said insured risks.
Ekshibit E36 Exhibit E36
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2017
FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 7. PERSEDIAAN Lanjutan
7. INVENTORIES Continued
Nilai persediaan diakui sebagai beban dan termasuk beban pokok penjualan sebesar Rp 145.216.635.379
dan Rp 162.813.843.343 masing-masing untuk tahun yang berakhir pada 30 Juni 2017 dan 30 Juni 2016.
The cost of inventories recognized as expense and
included in
cost of
sales amounted
to Rp 145,216,635,379 and Rp 162,813,843,343 for the
years ended 30 June 2017 and 30 Juni 2016, respectively.
Persediaan Grup dijadikan jaminan atas pinjaman yang diperoleh dari bank Catatan 10.
Inventories of the Group were used as collateral for its bank loans Note 10.
8. ASET TETAP 8. PROPERTY, PLANT AND EQUIPMENT
30 Juni 2017 Saldo awal
Beginning balance
Penambahan Additions
Pengurangan Deductions
Reklassifikasi Reclassi-
fications
Saldo akhir Ending
balance 30 June 2017
Biaya perolehan C o s t
Pemilikan langsung Direct ownership
T a n a h 29.346.890.940
- -
- 29.346.890.940
L a n d Bangunan dan
prasarana 136.381.590.262 5.252.260.980
47.464.500 -
141.586.386.742 Buildings and
infrastructures Mesin dan
perlengkapan 84.057.838.850 4.868.209.171 1.926.131.334
200.476.100 86.799.440.587 Machineries and
equipments Kendaraan
20.422.609.286 -
3.879.000.041 124.547.364 16.668.156.609
Vehicles Peralatan kantor
12.033.530.832 372.840.000
36.854.315 -
12.369.516.517 Office equipments
Sub-total 282.242.460.170 10.493.310.151 5.889.450.190
75.928.736 286.770.391.395
Sub-total Sewa pembiayaan
Finance lease
Kendaraan 11.341.896.999 2.765.500.000
175.000.000 124.547.364
13.807.849.635 Vehicles
M e s i n 2.450.000.000
- -
- 2.450.000.000
Machineries
Sub-total 13.791.896.999 2.765.500.000
175.000.000 124.547.364
16.607.849.635
Sub-total T o t a l
296.034.357.169 13.258.810.151 6.064.450.190 200.476.100 303.028.241.030
T o t a l Akumulasi
penyusutan Accumulated
depreciation Pemilikan langsung
Direct ownership
Bangunan dan prasarana
69.202.045.144 4.973.035.674 47.464.500
- 74.127.616.318
Buildings and infrastructures
Mesin dan perlengkapan
51.809.386.036 4.691.466.402 1.831.232.851 50.119.025
54.619.500.562 Machineries and
equipments Kendaraan
16.128.953.854 513.976.547 3.313.872.362
13.329.058.039 Vehicles
Peralatan kantor 9.247.869.875
392.307.878 36.854.315
- 9.603.323.438
Office equipments
Sub-total 146.388.254.909 10.570.786.501 5.229.424.028
50.119.025 151.679.498.357 Sub-total
Sewa pembiayaan Finance lease
Kendaraan 2.574.711.261 1.303.028.761
- -
3.877.740.022 Vehicles
M e s i n 306.250.000
47.009.700 -
- 353.259.700
Machineries
Sub-total 2.880.961.261 1.350.038.461
- -
4.230.999.722 Sub-total
T o t a l 149.269.216.170 11.920.824.962 5.229.424.028
50.119.025 155.910.498.079 T o t a l
Nilai tercatat 146.765.140.999
147.117.742.951
Carrying amount