KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
pada Tanggal 30 September 2014 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued as of September 30, 2014 and Nine-Months
Period Then Ended Unaudited Expressed in Millionsof Rupiah,
Unless Otherwise Stated
34
30 September 2014 dan 31 Desember 2013 masing-masing sebesar Rp31.110 dan Rp28.308.
September 30, 2014 and December 31, 2013 were Rp31,110 and Rp28.308, respectively.
Cadangan Penurunan Nilai Pasar dan Keusangan Persediaan
Allowance for Decline in Market value and Obsolescence of Inventories
Cadangan penurunan nilai pasar dan keusangan persediaan
diestimasi berdasarkan
fakta dan
keadaan yang tersedia, termasuk namun tidak terbatas kepada, kondisi fisik persediaan yang
dimiliki, harga
jual pasar,
estimasi biaya
penyelesaian dan estimasi biaya yang timbul untuk penjualan.
Cadangan dievaluasi
kembali dan
disesuaikan jika terdapat tambahan informasi yang mempengaruhi
jumlah yang
diestimasi. Nilai
tercatat persediaan Kelompok Usaha sebelum penyisihan
atas penurunan
nilai pasar
dan keusangan pada tanggal 30 September 2014 dan
31 Desember
2013 masing-masing
sebesar Rp549.965 dan Rp713.987. Penjelasan lebih rinci
diungkapkan Catatan 7. Allowance
for decline in
market value
and obsolescence of inventories is estimated on the
basis of the available facts and circumstances, including but not limited to, the physical condition of
inventories, their market selling prices, estimated costs of completion and estimated costs to be
incurred fortheir sale. Allowanceis re-evaluated and adjusted as additional information received affects
the amount estimated. The carrying amounts of the Group’s inventories before allowance for decline in
market valueand obsolescence as of September 30, 2014 and December 31, 2013 were Rp549,965
and Rp713,987, respectively. Further details are disclosed in Note 7.
Provisi Retur Penjualan Provision for Sales Returns
Provisi retur penjualan diestimasi berdasarkan data retur sebelumnya, kondisi iklim, dan kondisi pasar.
Provisi retur penjualan dievaluasi dan disesuaikan jika
terdapat tambahan
informasi yang
mempengaruhi jumlah yang diestimasi. Nilai provisi retur penjualan Kelompok Usaha pada tanggal 30
September 2014 dan 31 Desember 2013 sebesar Rp29.655
sebagai “Provisi
Jangka Pendek”
Catatan 16 dalam laporan posisi keuangan konsolidasian.
Provision for sales returns is estimated from previous return data, climate conditions, and the
market situation. Provision for sales returns is evaluated and adjusted if there is additional
information that affects those estimates. Provisions for sales returns of the Group as of September 30,
2014 and December 31, 2013 were Rp29,655, recorded as “Short-term Provision” Note 16 in the
consolidated statements of financial positions.