Persediaan Inventories PT Indopoly Swakarsa Industry Konsol Tbk dan Anak 31 Mar 2016

PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 42 signed:____ 8. Aset Lancar Lainnya 8. Non Current Asset 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Uang Muka Pembelian: Purchase Advances: Suku Cadang 1,076,620 1,269,393 Sparepart Bahan Baku 2,307,325 201,491 Raw Material Lain-Lain 1,462,377 2,657,551 Others Total 4,846,322 4,128,435 Total 9. Aset Tetap 9. Fixed Assets Mar. 31, 2016 Saldo Awal Selisih Kurs Penambahan Pengurangan Reklasifikasi Saldo Akhir Beginning Penjabaran Addition Deduction Reclassification Ending Balance Balance Mata Uang Asing Currency Translation Adjustment USD USD USD USD USD USD Harga Perolehan Acquisition Cost Perolehan Langsung: Direct Ownership: Tanah 10,468,222 -- -- -- -- 10,468,222 Land Bangunan 38,861,936 99,217 17,178 -- -- 38,978,331 Buildings Mesin dan Peralatan 247,185,051 237,400 41,673 -- -- 247,464,124 Machineries and Equipments Kendaraan 3,127,821 6,235 17,837 110,547 -- 3,041,346 Vehicles Perabotan dan Peralatan 5,014,915 140,770 182,445 -- -- 5,338,130 Office Equipments Total 304,657,945 483,622 259,133 110,547 -- 305,290,153 Total Aset Dalam Penyelesaian 5,352,110 30 818,268 -- -- 6,170,408 Construction in Progress Total 310,010,055 483,652 1,077,401 110,547 -- 311,460,561 Total Akumulasi Penyusutan Accumulated Depreciation Perolehan Langsung: Direct Ownership: Bangunan 12,470,818 34,360 267,985 -- -- 12,773,163 Buildings Mesin dan Peralatan 96,361,122 217,746 2,421,746 -- -- 99,000,614 Machineries and Equipments Kendaraan 2,203,377 3,536 86,132 110,547 -- 2,182,498 Vehicles Perabotan dan Peralatan 3,548,965 3,226 150,038 -- -- 3,702,229 Office Equipments Total 114,584,282 258,868 2,925,901 110,547 -- 117,658,504 Total Nilai Buku 195,425,773 193,802,057 Net Book Value 31 Mar. 2016 Mar. 31, 2015 Saldo Awal Selisih Kurs Penambahan Pengurangan Reklasifikasi Saldo Akhir Beginning Penjabaran Addition Deduction Reclassification Ending Balance Balance Mata Uang Asing Currency Translation Adjustment USD USD USD USD USD USD Harga Perolehan Acquisition Cost Perolehan Langsung: Direct Ownership: Tanah 10,468,222 -- -- -- -- 10,468,222 Land Bangunan 35,021,552 72,479 19,910 2,724 3,509,699 38,475,958 Buildings Mesin dan Peralatan 232,555,248 286,555 106,742 2,104 5,912,423 238,285,754 Machineries and Equipments Kendaraan 3,224,353 4,706 -- -- -- 3,219,647 Vehicles Perabotan dan Peralatan 4,636,677 3,259 54,546 731 121,260 4,565,973 Office Equipments Total 285,906,052 366,999 181,198 5,559 9,300,862 295,015,554 Total Aset Dalam Penyelesaian 10,016,680 13,565 2,757,324 -- 9,300,862 3,459,577 Construction in Progress Total 295,922,732 380,564 2,938,522 5,559 -- 298,475,131 Total Akumulasi Penyusutan Accumulated Depreciation Perolehan Langsung: Direct Ownership: Bangunan 11,840,789 25,642 239,788 891 -- 12,054,044 Buildings Mesin dan Peralatan 89,666,543 163,367 2,242,906 1,894 2,276 91,746,464 Machineries and Equipments Kendaraan 1,975,278 2,395 89,289 -- -- 2,062,172 Vehicles Perabotan dan Peralatan 3,059,332 2,360 137,651 658 2,276 3,191,689 Office Equipments Total 106,541,942 193,764 2,709,634 3,443 -- 109,054,369 Total Nilai Buku 189,380,790 189,420,762 Net Book Value 31 Mar. 2015 PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 43 signed:____ Pengurangan aset tetap merupakan pelepasan aset tetap dengan rincian sebagai berikut: The decrease in fixed assets represents disposal on fixed assets as follows: 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Harga Jual 35,966 146 Selling Price Nilai Buku Pelepasan Aset Tetap -- 2,116 Net Book Value on Fixed Assets Disposal Laba Rugi Pelepasan Aset Tetap Catatan 25 35,966 1,970 Gain Loss on Disposal of Fixed Assets Note 25 Pembebanan penyusutan untuk periode yang berakhir pada tanggal 31 Maret 2016 dan 2015 adalah sebagai berikut: Depreciation expense for the period ended March 31, 2016 and 2015 was allocated as follows: 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Beban Pokok Penjualan 2,820,274 2,615,536 Cost of Goods Sold Beban Usaha 105,627 94,098 Operating Expenses Jumlah 2,925,901 2,709,634 Total Perusahaan memiliki tanah yang terletak di Purwakarta, Jawa Barat dengan hak legal berupa Hak Guna Bangunan yang berjangka waktu 30 tahun yang akan jatuh tempo pada tanggal 24 September 2019. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak tersebut karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai. The Company owns land located in Purwakarta, West Java, with legal right in the form of Rights to Build Title for period of 30 years which will expire on September 24, 2019. Management believes there will be no difficulty in the extension of rights since all the land were acquired legally and supported by sufficient evidence of ownership. Pada kuartal kedua 2015, aset tetap dalam penyelesaian berupa mesin metalizing Perusahaan dan extrusion coating unit untuk laminasi film thermal entitas anak telah selesai dibangun sehingga dipindahkan ke masing- masing aset bersangkutan. Pada kuartal ketiga 2015, aset tetap dalam penyelesaian berupa proyek BOPP Line 1 intensive upgrading Perusahaan telah selesai dibangun sehingga dipindahkan ke masing- masing aset bersangkutan. On second quarter 2015, construction in progress consistsing of metalizing machine of the Company and extrusion coating unit for thermal film lamination of the subsidiary had been completed, hence the asset were reclassified to respective asset accordingly. On third quarter 2015, construction in progress consistsing of BOPP Line 1 intensive upgrading of the Company had been completed, hence the asset were reclassified to respective asset accordingly. Pada tanggal 31 Desember 2015, aset tetap dalam penyelesaian terutama merupakan mesin slitter yang belum selesai dipasang sebesar USD 5,000,000 Catatan 15 As of December 31, 2015, construction in progress mainly consists of slitter machine that has not been completely installed amounted to USD 5,000,000 Note 15 Pada tanggal 31 Maret 2016 aset tetap tertentu yang dimiliki oleh Grup telah diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah Rp 1.679.515.380.000 dan RMB 373,716,256, yang menurut pendapat manajemen cukup untuk menutup kerugian yang mungkin timbul. As of March 31, 2016, certain fixed assets of Group are covered by insurance against loss by fire and other risks amounting to Rp 1,679,515,380,000 and RMB 373,716,256, which management believes is adequate to cover losses which may arise.