Kas dan Bank Cash on Hand and in Banks
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 36
Tidak ada saldo Kas dan Bank yang digunakan sebagai jaminan.
There is no Cash on Hand and in Banks balance were used as collateral.
4. Piutang Usaha 4. Trade Receivables
a. Berdasarkan Pelanggan a. By Customers
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
US D US D
P ih ak Bere la si Ca ta tan 2 7 1 ,9 89,839
2 ,4 98,635 Re late d P artie s No te 27
P ih ak Ketiga 43,6 68,275
41,9 16,157 Third P arties
Total 45,658,114
44,414,792 Total
b. Berdasarkan Umur b. By Aging Categories
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
US D US D
P ihak Bere lasi Catatan 27: Related P arties Note 27:
B elum J atuh Tempo 1,097,464
734, 512 Not Ye t Due
S ampai deng an 1 bulan 694,50 8
712, 549 Up to 1 month
1 bulan - 3 bulan 197,86 7
1,006, 131 1 month - 3 months
3 bulan --
45, 443 3 months
1,989,839 2,498, 635
P ihak Ketiga: Third Partie s:
B elum J atuh Tempo 27,883,779
30,116, 350 Not Ye t Due
S ampai deng an 1 bulan 9,941,744
8,636, 161 Up to 1 month
1 bulan - 3 bulan 4,304,214
2,553, 027 1 month - 3 months
3 bulan 1,538,538
610, 619 3 months
43,668,275 41,916, 157
Total 45,658,114
44,414, 792 Total
Manajemen berkeyakinan bahwa tidak terdapat indikasi penurunan nilai piutang dan berkeyakinan
seluruh piutang dapat tertagih sehingga tidak dibentuk penyisihan penurunan nilai piutang
Management believes that there are no indication of impairment of receivables and all trade
receivables are assessed to be fully collectible, thus management did not provide allowance for
impairment of receivables since. Piutang usaha dijadikan jaminan atas utang bank
Catatan 11 dan 15. Trade receivables are pledged as collateral for
bank loans facilities Notes 11 and 15.
c. Berdasarkan Mata Uang c. By Currencies
30 J un. 20 17 31 Des . 2 01 6
J un. 3 0, 201 7 Dec . 3 1, 20 16
US D US D
R up iah 2 01 7: R p 3 03 .75 6. 43 0.4 31 ; R u piah 20 17: R p 3 03 ,7 56, 43 0,4 31 ;
20 16 : R p 26 5.3 21 .90 1. 240 22 ,8 06 ,24 9
19 ,7 47, 09 0 20 16: R p 265 ,3 21 ,90 1,2 40
R en m in bi 2 017 : RM B 100 ,0 48 ,48 7; R en minb i 201 7: R MB 1 00, 04 8,4 87 ;
20 16 : R MB 1 07 ,16 4,4 17 14 ,6 70 ,52 3
15 ,4 48, 23 4 20 16: R M B 1 07 ,16 4,4 17
D ola r Am erika Serikat 7 ,6 89 ,08 4
8 ,6 31, 20 0 U n it ed St ate s D ollar
A ustralia n D o lla r 2 017 : AU D 54 0,9 80 ; A ust ra lia n Do lla r 2 01 7: AU D 5 40, 98 0;
20 16 : A UD 7 41 ,38 4 4 08 ,25 1
5 36, 57 7 2 01 6: AU D 74 1,3 84
E uro 2 01 7: EU R 75 ,2 21; E uro 20 17: EU R 7 5,2 21 ;
20 16 : E UR 4 9, 043 84 ,00 7
51, 69 1 20 16 : E U R 49, 04 3
Total 45 ,6 58 ,11 4
44 ,4 14, 79 2 Total
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 37
5. Piutang Lain-lain 5. Other Receivables
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Pihak Berelasi Catatan 27 149,715
86,990 Related Parties Note 27
Pihak Ketiga Third Parties
Bea Masuk 600,370
634,435 Customs Duties
Piutang Karyawan 59,100
238,915 Employee Receivable
Lain-lain di bawah USD 100,000 888,360
660,920 Others below of USD 100,000
1,547,830 1,534,270
Total 1,697,545
1,621,260 TotalOthers each below Rp 1 billion
Piutang bea masuk merupakan pengembalian bea masuk Perusahaan atas pembelian bahan baku
impor sesuai dengan ketentuan peraturan pemerintah yang berlaku di Indonesia.
Customs duties receivable represents Company’s refund for duties on imported raw material
purchases in accordance with the Indonesia government regulations.
Manajemen berkeyakinan bahwa tidak terdapat indikasi penurunan nilai piutang dan berkeyakinan
seluruh piutang dapat tertagih sehingga tidak dibentuk penyisihan penurunan nilai piutang lain -
lain. Management believes that there are no other
indication of impairment of other receivables and all other receivables are assessed to be fully
collectible, thus management did not provide allowance for impairment of other receivables.
6. Persediaan 6. Inventories
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Bahan Baku dan Pembungk us 11,043,989
9,546,340 Raw and Packaging Materials
Barang Dalam Pros es 8,123,104
5,452,632 Work in Process
Barang Jadi 8,566,408
4,895,605 Finished Goods
Bahan Pembantu dan Suku Cadang 3,127,691
3,010,627 Supplies and Spare Parts
Total 30,861,192
22,905,204 Total
Grup tidak membentuk penyisihan atas persediaan usang, karena berdasarkan penilaian manajemen
tidak terdapat indikasi penurunan nilai persediaan sampai dengan tanggal pelaporan.
The Group did not provide any allowance for inventories obsolescence because based on
management assesment there are no indications of decrease in value of inventories up to reporting
date. Seluruh persediaan, kecuali suku cadang, telah
diasuransikan terhadap risiko kebakaran, pencurian dan risiko lainnya dengan nilai pertanggungan
sebesar Rp 141.505.000.000 dan RMB 56,000,000 pada tanggal 30 Juni 2017 dan Rp 141.505.000.000
dan RMB 56,000,000 pada tanggal 31 Desember 2016. Manajemen berpendapat bahwa jumlah
pertanggungan asuransi tersebut cukup untuk menutup kemungkinan kerugian atas risiko-risiko
yang mungkin dialami Grup. All inventories, except for spare parts, have been
insured against risks of fire, theft and other associated risks with a total sum insured of
Rp 141,505,000,000 and RMB 56,000,000 as of June 30, 2017 and Rp 141.505.000.000 and RMB
56,000,000 as of December 31, 2016. Management believes that insured amount
is adequate to cover possible losses arising from risks which may be suffered by the Group.
Persediaan digunakan sebagai jaminan atas utang bank Catatan 11
dan 15. Inventories are pledged as collateral for bank loan
facilities Notes 11 and 15.