SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013
Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
67
10. PERSEDIAAN lanjutan 10. INVENTORIES continued
Perubahan penyisihan penurunan nilai persediaan dan persediaan usang adalah sebagai berikut:
The changes in the allowance for decline in value of inventory and inventory obsolescence are as
follows:
31032014 31122013
Saldo awal 14.066
10.510 Beginning balance
Penambahan penyisihan 2.045
8.795 Additional provision
Pemulihan penyisihan 7.535
5.239 Recovery of allowances
Lain-lain -
- Others
Saldo akhir 8.576
14.066 Ending balance
Pada tanggal 31 Maret 2014 dan 31 Desember 2013, Perusahaan dan Entitas Anak melakukan
tambahan penyisihan penurunan nilai persediaan barang jadi masing-masing sebesar US2.045 dan
US8.692 karena nilai tercatat persediaan tersebut lebih tinggi dibandingkan nilai realisasi neto. Pada
tanggal-tanggal 31 Maret 2014 dan 31 Desember 2013, saldo penyisihan penurunan nilai persediaan
masing-masing sebesar US3.738 dan US9.598. Pemulihan nilai persediaan merupakan realisasi
atas penjualan dan atau pemakaian persediaan yang bersangkutan.
As of March 31, 2014 and December 31, 2013, the Company and Subsidiaries made additional
provision for decline in value of inventory for finished goods amounting to US2,045 and
US8,692, respectively, since the carrying value of such inventories were higher than the net
realizable value. As of March 31, 2014 and December 31, 2013, the balance of allowance for
decline in value of inventory amounted to US3,738 dan US9,598, respectively. The
recovery of the value of the inventories represents sale andor usage of such inventories.
Persediaan Perusahaan dan Entitas Anak tertentu digunakan sebagai jaminan atas fasilitas pinjaman
yang diperoleh dari kreditur Catatan 15 dan 21. The inventories of the Company and certain
Subsidiaries are pledged as collateral to the loan facilities obtained from creditors Notes 15 and 21.
Berdasarkan hasil penelaahan atas nilai realisasi neto persediaan dan keadaan fisik persediaan
pada 31 Maret 2014, manajemen Perusahaan dan Entitas Anak berpendapat bahwa penyisihan atas
penurunan nilai persediaan dan persediaan usang adalah cukup untuk menutupi kemungkinan
kerugian yang timbul dari kondisi-kondisi tersebut. Based on the review of the net realizable value of
inventories and physical condition of inventories as of March 31, 2014, the management of the
Company and Subsidiaries is of the opinion that the allowances for decline in value of inventory and
inventory obsolescence are adequate to cover possible losses arising from such conditions.
Pada tanggal 31 Maret 2014, persediaan Perusahaan dan Entitas Anak, kecuali steel scrap,
steel billets dan steel slabs, diasuransikan terhadap risiko kebakaran dan risiko lainnya berdasarkan
suatu paket polis tertentu bersama-sama dengan aset tetap Perusahaan dan Entitas Anak Catatan
13. Manajemen Perusahaan dan Entitas Anak berpendapat bahwa nilai pertanggungan cukup
untuk menutupi kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
As of March 31, 2014, the Company’s and Subsidiaries’ inventories, except for steel scrap,
steel billets and steel slabs, are covered by insurance against fire and other risks under certain
blanket policies together with the Company’s and Subsidiaries’ fixed assets Note 13. The
management of the Company and Subsidiaries is of the opinion that the sums insured are adequate
to cover possible losses that may arise from such risks.
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013
Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
68
11. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 11. ADVANCES AND PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
31032014 31122013
Biaya dibayar dimuka - pekerjaan dalam penyelesaian
2.806 19.525
Prepaid expenses - Work in progress Uang muka
20.495 11.648
Advances to payments Asuransi
899 2.453
Insurance Lain-lain
8.636 1.889
Other Total
32.836 35.515
Total
Biaya dibayar di muka - pekerjaan dalam penyelesaian merupakan biaya yang dikeluarkan
oleh PT KE, Entitas Anak yang bergerak di bidang rekayasa dan konstruksi, yang akan dibebankan ke
beban pokok pendapatan sesuai dengan persentase penyelesaian kontrak konstruksi.
Prepaid expenses - work in progress represent costs incurred by PT KE, a Subsidiary engaged in
the construction and engineering, which will be charged to cost of revenues based on percentage
of completion of the construction contract.
Uang muka terutama terdiri dari uang muka proyek yang dibayar oleh PT KE kepada subkontraktor dan
pimpinan proyek sehubungan dengan pelaksanaan pekerjaan proyek.
Advance payments mainly represent project advances paid by PT KE to sub-contractors and
project leaders in relation to the performance of project work.
12. PENYERTAAN SAHAM 12. INVESTMENTS IN SHARES OF STOCK
Akun ini terdiri dari: This account consists of:
Metode ekuitas Equity method PT Krakatau Posco
30,00 276.500
19.800 20.690
- 275.609
EliminasiElimination 54.165
- -
- 54.165
222.335 19.800
20.690 -
221.444 PT Pelat Timah Nusantara Tbk
20,10 9.652
- 53
- 9.599
PT Kerismas Witikco Makmur 29,31
6.240 -
217 -
6.023 PT Krakatau Prima Dharma Sentana
25,00 12
- -
- 12
PT Krakatau Posco Chemtech -
Calcination 20,00
2.911 -
- -
2.911 PT Indo japan Steel Center
20,00 1.423
- -
- 1.423
PT Krakatau Osaka Steel 49,00
3.675 -
- -
3.675 EliminasiElimination
3.675 -
- -
3.675 -
- -
- -
PT Krakatau Nippon Steel Sumikin 49,00
3.528 -
- -
3.528 EliminasiElimination
3.528 -
- -
3.528 -
- -
- -
PT Krakatau Posco Chemtech Dongsuh Chemical
30,00 1.879
- -
- 1.879
PT Krakatau Blue Water 33,00
79 -
- -
79 PT Krakatau Samator
24,00 234
- -
- 234
PT Krakatau Daedong Machinery 30,00
826 -
- -
826 PT Krakatau Agro Logistics
48,00 1.065
- -
- 1.065
PT Krakatau Semen Indonesia 50,00
1.531 1.519
- -
3.050 EliminasiElimination
1.531 198
- -
1.333 -
1.717 -
- 1.717
PT Wijaya Karya Beton 30,00
332 -
- -
332 EliminasiElimination
- -
- -
- 332
- -
- 332
Total metode ekuitas 246.988
23.234 20.961
- 247.544
Total equity methode
Metode biaya perolehan Cost method PT Maleo Emtiga
51,64 5.211
- -
- 5.211
PT Seamless Pipe Indonesia Jaya 2,19
1.091 -
- -
1.091 South Australian Steel and Energy
6,67 610
- -
- 610
PT Marga Mandala Sakti 0,47
71 -
- -
71 PT Metbelosa
15,00 48
- -
- 48
PT Indonesia Asri Refractories 10,00
22 -
- -
22 PT Krakatau Posco Power
10,00 8.310
8.310
Total metode biaya perolehan 15.363
- -
- 15.363
Total cost methode Penyisihan penurunan nilai investasi
Allowances for decline in value of investment 6.934
6.934
Neto Net 255.417
23.234 20.961
- 255.973
31 Maret 2014 March 31, 2014 Persentase
kepemilikan Percentage of
ownership Nilai tercatat
1 Januari 2014 Carrying value
January 1, 2014 Penambahan
Additions Bagian laba rugi Share
in profit loss dan Penyesuaian translasi
Translation adjustment Dividen kas Cash
dividends Nilai tercatat 31
Maret 2014 Carrying value
March 31, 2014