PIUTANG USAHA lanjutan Laba bersih per saham Earnings per share

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 540 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND 31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated 8. PERSEDIAAN 8. INVENTORIES 2015 2014 Barang kebutuhan proyek 180,703 137,150 Project materials Barang dagangan 4,863 8,251 Merchandise inventories Barang jadi 958 1,439 Finished goods Barang dalam proses 3,700 390 Work in progress Bahan baku 85 73 Raw materials 190,309 147,303 Provisi persediaan Provision for inventory usang 32,473 32,473 obsolescence Bersih 157,836 114,830 Net Mutasi provisi persediaan usang adalah sebagai berikut: The movements of provision for inventories obsolescence are as follows: 2015 2014 Saldo awal 32,473 19,078 Beginning balances Provisi tahun berjalan - 13,395 Provision during the year Penjualan persediaan usang - - Sales of obsolescent inventory Saldo akhir 32,473 32,473 Ending balances Manajemen berkeyakinan bahwa provisi penurunan nilai cukup untuk menutup kemungkinan kerugian yang timbul dari penurunan nilai realisasi bersih persediaan. Management believes that the provision for inventories obsolescence is adequate to cover possible losses that may arise from a decline in the realisable value of inventories. Biaya persediaan yang diakui sebagai beban dan termasuk dalam ‘Beban Pokok Pendapatan’ masing-masing sebesar Rp326.170 dan Rp376.653 untuk tahun 2015 dan 2014. The cost of inventory was recognised as an expense and included in ‘Cost of Revenue’ for 2015 and 2014 amounting to Rp326,170 and Rp376,653, respectively. Pada tanggal 30 September 2015 dan 31 Desember 2014, persediaan barang kebutuhan proyek telah diasuransikan terhadap semua risiko dengan nilai pertanggungan sebesar Rp66.136. As at 30 September 2015 and 31 December 2014, project materials were insured against all risks at a total insurance coverage of Rp66,136, respectively. Pada tanggal 30 September 2015 dan 31 Desember 2014, beberapa persediaan barang dagangan telah diasuransikan dengan nilai pertanggungan sebesar Rp221 dan Rp186. As at 30 September 2015 dan 31 December 2014, certain merchandise inventories were covered by insurance with total coverage amounting to Rp221 and Rp186. Manajemen berkeyakinan bahwa asuransi tersebut telah memadai untuk menutup kerugian yang mungkin timbul atas persediaan yang dipertanggungkan. Management believes that the insurance coverage is adequate to cover possible losses arising from the insured inventories. Pada tanggal 30 September 2015 dan 31 Desember 2014, persediaan barang jadi, barang dalam proses dan bahan baku tidak diasuransikan karena manajemen menilai risiko kerugian adalah minimal. As at 30 September 2015 and 31 December 2014, finished goods, work in progress and raw materials were not covered by insurance, as management has assessed the risk of loss as minimal. Pada tanggal 30 September 2015 dan 31 Desember 2014, tidak ada persediaan yang dijaminkan. As at 30 September 2015 and 31 December 2014 there are no inventories pledged as collateral.