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.