PERSEDIAAN lanjutan INVENTORIES continued BIAYA DIBAYAR DI MUKA DAN UANG MUKA PREPAYMENTS AND ADVANCES
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT
31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal-
tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND
SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014
And Three Months Period ended March 31, 2015 and 2014
Expressed in United States Dollar, unless otherwise stated
56
7. PERSEDIAAN lanjutan 7. INVENTORIES continued
Pada tanggal 31 Maret 2015 dan 31 Desember 2014, tidak terdapat persediaan tandan buah segar
karena sudah terjual semua. As of March 31, 2015 and December 31, 2014,
there is no fresh fruit bunch inventory as it has been sold out.
Berdasarkan hasil penelaahan manajemen, tidak diperlukan penyisihan persediaan usang untuk
menutup kemungkinan kerugian atas persediaan yang usang.
Based on management’s assessment, no allowance for inventory obsolescence is required to
be provided to cover possible losses from obsolete inventories.
ABN telah mengasuransikan persediaan terhadap risiko kerugian untuk periode dari tanggal 1 Mei
2014 sampai tanggal 1 Mei 2015 berdasarkan suatu paket polis dengan nilai pertanggungan
sebesar AS7.000.000. ABN covered the inventories by insurance against
losses for the period from May 1, 2014 through May 1, 2015 under blanket policies amounting to
US7,000,000.
IM telah mengasuransikan persediaan terhadap risiko kerugian untuk periode 31 Desember 2014
sampai 31 Desember 2015 yang tergabung dalam asuransi risiko kerusakan material Catatan 10.
IM covered the inventories by insurance against losses for period December 31, 2014 through
December 31, 2015 under material damages insurance Note 10.
Manajemen berpendapat bahwa persediaan pada tanggal 31 Maret 2015 dan 31 Desember 2014
telah diasuransikan secara memadai. Management believes that the inventories as at
March 31, 2015 and December 31, 2014 have been adequately insured.
8. BIAYA DIBAYAR DI MUKA DAN UANG MUKA 8. PREPAYMENTS AND ADVANCES
a. Biaya dibayar di muka a. Prepaid expense
31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014
Sewa dibayar di muka 1.064.183
995.913 Prepaid rent
Asuransi dibayar di muka 302.505
239.954 Prepaid insurance
Biaya dibayar muka lainnya 94.091
1.055.238 Other prepayments
Total 1.460.779
2.291.105 Total
b. Uang muka b. Advances
31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014
Jangka pendek Current portion
Uang muka royalti 985.374
1.625.745 Advance for royalty
Uang muka pembelian 182.136
505.717 Advance for purchase
Uang muka pekerjaan -
99.351 Advance for work
Lain - lain 731.997
338.917 Others
Sub - total 1.899.507
2.569.730 Sub - total
Jangka panjang Long-term portion
Pihak ketiga Third parties
Uang muka pembelian aset 102.018
63.011 Advance for purchase of assets
Uang muka pekerjaan 198.113
- Advance for work
Lain - lain -
225.597 Others
Sub - total 300.131
288.608 Sub - total
]
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT
31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal-
tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND
SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014
And Three Months Period ended March 31, 2015 and 2014
Expressed in United States Dollar, unless otherwise stated
57