Persediaan Inventories Indopoly Swakarsa Industry Tbk. dan Perusahaan Anak Juni 2017 FS

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 38 7. Aset Lancar Lainnya 7. Non Current Asset 30 Jun. 2017 31 Des. 2016 Jun. 30, 2017 Dec. 31, 2016 USD USD Uan g Mu ka O perasional 2,315,951 2,228,838 Ope ration al A dva nces Uan g Mu ka P embelian: Pu rch ase A dvance s: Bahan Baku 1,598,933 1,538,605 Raw Ma terial Suku Cadang 323,206 1,152,696 Sparepart Lain-Lain 33,4 06 46,070 Others Total 4,271,496 4,966,209 Total 8. Aset Tetap 8. Fixed Assets Jun. 30, 2017 Selisih Kurs Penjabaran Mata Uang Asing Saldo Awal Currency Beginning Translation Penambahan Pengurangan Reklasifikasi Saldo Akhir Balance Adjustment Addition Deduction Reclassification Ending Balance USD USD USD USD USD USD Harga Perolehan Acquisition Cost Perolehan Langsung: Direct Ownership: Tanah 10,468,222 -- -- -- -- 10,468,222 Land Bangunan 37,928,872 319,543 28,339 -- 11,740 38,288,494 Buildings Mesin dan Peralatan 248,947,979 1,197,117 2,588,891 4,228,383 4,991,380 253,496,984 Machineries and Equipments Kendaraan 2,759,969 20,641 1,394 -- -- 2,782,004 Vehicles Perabotan dan Peralatan 5,291,346 10,663 405,792 -- -- 5,707,801 Office Equipments Total 305,396,388 1,547,964 3,024,416 4,228,383 5,003,120 310,743,505 Total Aset Dalam Penyelesaian 5,479,275 36,771 1,196,845 -- 5,003,120 1,709,771 Construction in Progress Total 310,875,663 1,584,735 4,221,261 4,228,383 -- 312,453,276 Total Akumulasi Penyusutan Accumulated Depreciation Perolehan Langsung: Direct Ownership: Bangunan 13,082,964 118,327 494,461 -- -- 13,695,752 Buildings Mesin dan Peralatan 103,013,048 724,672 4,845,818 3,805,497 -- 104,778,041 Machineries and Equipments Kendaraan 2,072,356 13,283 102,232 -- -- 2,187,871 Vehicles Perabotan dan Peralatan 3,848,317 7,674 289,268 -- -- 4,145,259 Office Equipments Total 122,016,685 863,956 5,731,779 3,805,497 -- 124,806,923 Total Nilai Buku 188,858,978 187,646,353 Net Book Value 30 Jun. 2017 Jun. 30, 2016 Selisih Kurs Penjabaran Mata Uang Asing Saldo Awal Currency Beginning Translation Penambahan Pengurangan Reklasifikasi Saldo Akhir Balance Adjustment Addition Deduction Reclassification Ending Balance USD USD USD USD USD USD Harga Perolehan Acquisition Cost Perolehan Langsung: Direct Ownership: Tanah 10,468,222 -- -- -- -- 10,468,222 Land Bangunan 38,861,936 410,443 45,083 -- 118,993 38,615,569 Buildings Mesin dan Peralatan 247,185,051 1,547,661 143,693 146,787 5,620,563 251,254,859 Machineries and Equipments Kendaraan 3,127,821 25,970 34,934 242,754 -- 2,894,031 Vehicles Perabotan dan Peralatan 5,014,915 17,491 357,758 412 15,307 5,370,077 Office Equipments Total 304,657,945 2,001,565 581,468 389,953 5,754,863 308,602,758 Total Aset Dalam Penyelesaian 5,352,110 211 416,285 -- 5,754,863 13,321 Construction in Progress Total 310,010,055 2,001,776 997,753 389,953 -- 308,616,079 Total Akumulasi Penyusutan Accumulated Depreciation Perolehan Langsung: Direct Ownership: Bangunan 12,470,818 143,368 533,825 -- -- 12,861,275 Buildings Mesin dan Peralatan 96,361,122 907,848 4,865,202 126,764 -- 100,191,712 Machineries and Equipments Kendaraan 2,203,377 14,929 166,717 242,754 -- 2,112,411 Vehicles Perabotan dan Peralatan 3,548,965 13,546 305,200 370 -- 3,840,249 Office Equipments Total 114,584,282 1,079,691 5,870,944 369,888 -- 119,005,647 Total Nilai Buku 195,425,773 189,610,432 Net Book Value 30 Jun. 2016 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 39 Pengurangan aset tetap merupakan pelepasan aset tetap dengan rincian sebagai berikut: The decrease in fixed assets represents disposal on fixed assets as follows: 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Harga Jual 422,765 81,717 Selling Price Nilai Buku Pelepasan Aset Tetap 422,886 20,065 Net Book Value on Fixed Assets Disposal Laba Rugi Pelepasan Aset Tetap Catatan 24 121 61,652 Gain Loss on Disposal of Fixed Assets Note 24 Pembebanan penyusutan untuk tahun - tahun yang berakhir pada tanggal 30 Juni 2017 dan 2016 Tidak Diaudit adalah sebagai berikut: Depreciation expense for the years ended June 30, 2017 and 2016 Unaudited was allocated as follows: 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Beban Pokok Penjualan 5,530,919 5,661,364 Cost of Goods Sold Beban Us aha 200,860 209,580 Operating Expenses Jumlah 5,731,779 5,870,944 Total Perusahaan memiliki tanah yang terletak di Purwakarta, Jawa Barat dengan hak legal berupa Hak Guna Bangunan yang berjangka waktu 30 tahun yang akan jatuh tempo pada tanggal 24 September 2019. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak tersebut karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai. The Company owns land located in Purwakarta, West Java, with legal right in the form of Rights to Build Title for period of 30 years which will expire on September 24, 2019. Management believes there will be no difficulty in the extension of rights since all the land were acquired legally and supported by sufficient evidence of ownership. Pada kuartal kedua 2016, aset tetap dalam penyelesaian berupa mesin slitter Perusahaan Catatan 14 telah selesai terpasang sehingga dipindahkan ke masing-masing aset bersangkutan. On second quarter 2016, construction in progress consisting of slitter machine of the Company Note 14 had been completely installed, hence the asset were reclassified to respective asset accordingly. Aset tetap tertentu yang dimiliki oleh Grup telah diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah Rp 1.657.179.380.000 dan RMB 363,910,000 pada tanggal 30 Juni 2017, dan Rp 1.657.179.380.000 dan RMB 363,910,000 pada 31 Desember 2016, yang menurut pendapat manajemen cukup untuk menutup kerugian yang mungkin timbul. Certain fixed assets of Group are covered by insurance against loss by fire and other risks amounting to Rp 1.657.179.380.000 and RMB 363,910,000 as of June 30, 2017 and Rp 1.657.179.380.000 and RMB 363,910,000 as of December 31, 2016, which management believes is adequate to cover losses which may arise. Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai aset tetap pada tanggal 30 Juni 2017. Management believes that there is no indication of impairment of fixed asssets as of June 30, 2017. Aset tetap digunakan sebagai jaminan atas utang bank dan utang pembiayaan konsumen Catatan 11,15 dan 16. Fixed assets are pledged as collateral for bank loan facility and consumer financing loan Notes 11,15 and 16.