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.