Newrevised accounting standards and interpretations
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2012 DAN 2011YEARS ENDED 31 DECEMBER 2012 AND 2011
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
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4. PIUTANG USAHA 4. TRADE RECEIVABLES
2012 2011
Piutang usaha dari pihak ketiga 1,382,539
919,730 Trade receivables from third parties
Piutang usaha dari pihak berelasi -
3,792 Trade receivables from related parties
1,382,539 923,522
Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows:
2012 2011
Belum jatuh tempo 969,694
446,830 Not yet due
Jatuh tempo: Past due:
1 – 30 hari 282,726
424,583 1 – 30 days
31 – 60 hari 37,195
13,693 31 – 60 days
61 – 90 hari 15,149
10,195 61 – 90 days
Lebih dari 90 hari 77,775
28,221 Over 90 days
1,382,539 923,522
Per 31 Desember 2012, piutang usaha sebesar Rp 412.845 juta 2011: Rp 476.692 juta telah jatuh tempo namun tidak mengalami
penurunan nilai. Hal ini terkait dengan sejumlah pelanggan yang tidak memiliki sejarah gagal bayar.
As of 31 December 2012, trade receivables amounted to Rp .
412,845 million 2011: Rp 476,692 million were past due but not impaired.
These accounts relate to a number of independent customers with whom there was no recent history of default.
Manajemen berkeyakinan bahwa semua piutang dapat tertagih sehingga penyisihan penurunan nilai nihil.
Management believes that all receivables are collectible. Therefore, the provision for impairment is nil.
Lihat Catatan 28 untuk rincian saldo dalam valuta asing. See Note 28 for details of balances in foreign currencies.
5. PERSEDIAAN 5. INVENTORIES
2012 2011
Barang jadidagangan 3,656,062
3,163,127 Finished goodsmerchandise inventories
Barang dalam pengolahan 447,583
560,022 Goods in process
Bahan bakupembantu 19,598,815 21,135,295
Rawsupplementary materials Pita cukai dan PPN rokok
1,842,023 2,277,343
Excise duty ribbons and VAT on cigarettes Suku cadang dan keperluan pabrik
969,146 765,262
Spare parts and factory supplies 26,513,629
27,901,049 Persediaan dalam perjalanan
136,148 118,968
Inventories in transit 26,649,777
28,020,017
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2012 DAN 2011YEARS ENDED 31 DECEMBER 2012 AND 2011
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
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5. PERSEDIAAN Lanjutan 5. INVENTORIES Continued
Per 31 Desember 2012, seluruh persediaan diasuransikan terhadap risiko kebakaran, pencurian, huru hara, penjarahan dan bencana
alam dengan total pertanggungan sebesar Rp 23.495.184 juta 2011: Rp 28.002.009 juta. Manajemen berkeyakinan bahwa
total pertanggungan asuransi ini memadai. As of 31 December 2012, all inventories were insured against the
risk of fire, theft, riots, civil commotion damage and natural disaster for a total coverage of Rp 23,495,184 million 2011:
Rp 28,002,009 million. Management believes that the total
insurance coverage is adequate.
6. BEBAN DIBAYAR DIMUKA 6. PREPAID EXPENSES
2012 2011
Beban promosi Beban sewa
40,760 21,315
36,355 17,330
Promotion expenses Rent expenses
Lainnya 78,709 47,797
Others 140,784
101,482