Cash in banks Laporan Tahunan | Semen Indonesia AR SMI 2016 27mar

Laporan Keuangan 2016 475 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Rincian pelanggan dengan nilai piutang melebihi 5 dari jumlah saldo piutang usaha adalah sebagai berikut: The details of the customer with the value of receivables that exceeds 5 of the total trade receivable balance are as follows: Persentase dari Persentase dari Saldo piutang usaha total piutang usaha Saldo piutang usaha total piutang usaha Trade receivable As a percentage of Trade receivable As a percentage of PelangganCustomer balance trade receivable balance balance trade receivable balance Koperasi Warga Semen Gresik 249.822.267 6,51 258.552.693 7,30 PT Varia Usaha - - 281.776.575 7,95 2016 2015 Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. Umur piutang usaha bersih adalah sebagai berikut: The aging of net trade receivables is as follows: 2016 2015 Lancar 2.500.895.876 2.898.661.338 Current Lew at jatuh tempo: Overdue: 1 - 45 hari 737.460.417 310.057.398 1 - 45 days 46 - 135 hari 296.886.520 237.473.786 46 - 135 days 136 - 365 hari 214.451.073 79.769.602 136 - 365 days Lebih dari 365 hari 88.224.324 17.877.845 Over 365 days Jumlah 3.837.918.210 3.543.839.969 Total Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan. Trade receivables disclosed above include amounts that are past due at the end of the reporting period for which the Group has not recognized an allowance for impairment losses because there has not been a significant change in credit quality and the amounts are still considered recoverable. Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut: The movement in the allowance for impairment losses on trade receivables is as follows: 2016 2015 Saldo aw al 82.993.681 72.540.759 Beginning balance Akuisisi entitas anak 34.053.888 - Aqcuisition of subsidiary Penambahan Catatan 35 14.808.503 10.452.922 Additions Note 35 Saldo akhir 131.856.072 82.993.681 Ending balance Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awal kredit diberikan sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak saling berhubungan. In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period. The concentration of credit risk is limited as the customer base is large and unrelated. PT Semen Indonesia Persero Tbk. 476 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Berikut ini merupakan umur piutang usaha yang diturunkan nilainya: Age of impaired trade receivables are as follows: 2016 2015 Lew at jatuh tempo: Overdue: 1 - 45 hari 4.998 3.855.907 1 - 45 days 46 - 135 hari 4.475.959 1.630.797 46 - 135 days 136 - 365 hari 2.578.525 1.030.234 136 - 365 days Lebih dari 365 hari 124.796.590 76.476.743 Over 365 days Jumlah 131.856.072 82.993.681 Total Berdasarkan hasil kajian keadaan piutang masing- masing pelanggan pada akhir periode pelaporan, manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha. Based on a review of the status of the individual receivable accounts at end of reporting period, the management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from uncollectible receivables. Pada tanggal 31 Desember 2016 dan 2015, sebesar 77 dan 92 piutang usaha dengan nilai masing- masing sebesar Rp2.962.845.686 dan Rp3.253.602.809 dijamin dengan jaminan berupa bank garansi, deposito berjangka, asuransi kredit, dan harta berwujud tanah, bangunan dan kendaraan bermotor oleh pelanggan. As of December 31, 2016 and 2015, 77 and 92 of trade receivables with total value amounting to Rp2,962,845,686 and Rp3,253,602,809, respectively are collateralized by bank guarantees, time deposits, credit insurance, and tangible assets land, buildings and vehicles by the customers. Manajemen berpendapat bahwa piutang usaha yang belum jatuh tempo dan tidak diturunkan nilainya memiliki kualitas kredit yang baik. Management believes that trade receivables that are neither past due nor impaired have good credit quality. Piutang usaha tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-cash dan fasilitas kredit investasi Catatan 20. Certain trade receivables are used as collateral for non-cash loan facilities and credit investment facilities Note 20. 8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES 2016 2015 Pihak ketiga 164.842.805 60.329.377 Third parties Dikurangi: Less: Cadangan penurunan nilai 10.095.155 3.511.243 Allow ance for impairment losses 154.747.650 56.818.134 Pihak berelasi 26.527.060 29.251.976 Related parties Dikurangi: Less: Cadangan penurunan nilai 909.208 1.269.578 Allow ance for impairment losses 25.617.852 27.982.398 Jumlah 180.365.502 84.800.532 Total Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. Laporan Keuangan 2016 477 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Mutasi cadangan penurunan nilai piutang lain-lain adalah sebagai berikut: The movements in the allowance for impairment losses of other receivables is as follows: 2016 2015 Saldo aw al 4.780.821 11.395.847 Beginning balance Penambahan Catatan 35 6.223.542 - Additions Note 35 Pengurangan - 6.615.026 Reversal Saldo akhir 11.004.363 4.780.821 Ending balance Berdasarkan hasil kajian keadaan akun piutang lain- lain setiap debitur pada akhir periode pelaporan, manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang lain-lain. Based on a review of the status of the individual other receivable accounts at the end of reporting period, management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from uncollectible other receivables. Piutang lain-lain pihak berelasi adalah berkaitan dengan persewaan tanah dan bangunan kepada pihak berelasi dan jasa lainnya. Akun tersebut tidak dikenakan bunga dan jatuh tempo dalam 1 tahun. Other receivables with related parties are pertaining to land and building rental to related parties and other services. These accounts are not subject to interest and due within 1 year 9. PERSEDIAAN – BERSIH 9. INVENTORIES - NET 2016 2015 Barang jadi 362.605.852 274.749.045 Finished goods Barang dalam proses 520.903.760 400.894.282 Work in process Bahan baku dan penolong 751.868.356 776.043.288 Raw and indirect materials Suku cadang 1.088.080.920 1.027.539.702 Spare parts Barang dalam perjalanan 64.337.988 36.308.556 Goods in transit 2.787.796.876 2.515.534.873 Dikurangi: Less: Cadangan persediaan usang Allow ance for obsolete dan bergerak lambat 116.652.359 106.560.801 and slow moving inventories Jumlah 2.671.144.517 2.408.974.072 Total Manajemen Grup berkeyakinan bahwa cadangan persediaan usang dan bergerak lambat telah mencukupi untuk menutup kemungkinan kerugian yang timbul dari persediaan usang dan bergerak lambat. The management of the Group believes that the allowance for obsolete and slow moving inventories is adequate to cover possible losses from obsolete and slow moving inventories. Mutasi cadangan persediaan usang dan bergerak lambat adalah sebagai berikut: The movement in the allowance for obsolete and slow moving inventories is as follows: 2016 2015 Saldo aw al 106.560.801 95.505.589 Beginning balance Akuisisi entitas anak 1.563.329 - Acquisition of subsidiaries Penambahan 8.528.229 11.055.212 Additions Saldo akhir 116.652.359 106.560.801 Ending balance Pada tanggal 31 Desember 2016 dan 2015, persediaan tertentu dijadikan jaminan atas pinjaman tertentu Catatan 20. As of December 31, 2016 and 2015, certain inventories are pledged as collateral for borrowings Note 20. PT Semen Indonesia Persero Tbk. 478 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Pada tanggal 31 Desember 2016 dan 2015, persediaan Grup telah diasuransikan terhadap risiko kerugian yang disebabkan oleh bencana alam, kebakaran, dan risiko kerugian lainnya dengan nilai pertanggungan masing-masing sebesar Rp1.423.822.822 dan Rp1.468.943.965. As of December 31, 2016 and 2015, inventories of the Group are covered by insurance against the risk of loss due to natural disaster, fire, and other risks with a total coverage of Rp1,423,822,822 and Rp1,468,943,965, respectively. Menurut pendapat manajemen Grup, nilai pertanggungan asuransi tersebut telah memadai untuk menutupi kerugian yang mungkin timbul dari risiko-risiko tersebut. The management of the Group believes that the insurance coverage is adequate to cover possible losses arising from such risks. 10. UANG MUKA 10. ADVANCES 2016 2015 Pembelian: Purchases Lokal 60.295.826 35.305.921 Domestic Impor 20.557.306 26.079.698 Imports Dinas operasional 47.741.960 19.147.976 Operational Lain-lain di baw ah Rp10.000.000 16.349.305 8.213.543 Others each below Rp10,000,000 Jumlah 144.944.397 88.747.138 Total 11. BEBAN DIBAYAR DI MUKA 11. PREPAID EXPENSES 2016 2015 Asuransi 12.825.365 12.488.275 Insurance Sew a 33.541.455 10.157.746 Rent Lain-lain di baw ah Rp10.000.000 28.018.093 15.884.594 Others each below Rp10,000,000 Jumlah 74.384.913 38.530.615 Total 12. PAJAK DIBAYAR DI MUKA 12. PREPAID TAXES 2016 2015 Perseroan The Com pany Pajak Penghasilan Badan Corporate Income Tax Catatan 39: Note 39: 2016 146.900.890 - 2016 2015 34.091.982 - 2015 Subjumlah 180.992.872 - Subtotal Entitas anak Subsidiaries Pajak Penghasilan Badan 100.123.904 55.429.890 Corporate Income Tax Pajak Pertambahan Nilai 312.883.782 326.542.785 Value Added Tax Lain-lain di baw ah Rp1.000.000 222.305 87.844 Others each below Rp1,000,000 Subjumlah 413.229.991 382.060.519 Subtotal Jumlah 594.222.863 382.060.519 Total